Quality Assurance Programs Flashcards
7 cards from real CRA practice questions. Tap to flip, then mark Knew It or Still Learning — missed cards come back until you master them.
Read the first 7 Quality Assurance Programs flashcards as text
Which quality assurance concept refers to evaluating whether a control is preventing errors before they occur, as opposed to detecting them after the fact?
Answer: Preventive control
Preventive controls are designed to stop errors or irregularities from occurring in the first place, such as pre-approval requirements.
A Single Audit finding cites a 'questioned cost' of $45,000. What does this classification mean?
Answer: The auditor has identified an expenditure that may not comply with applicable requirements and requires resolution
A questioned cost is one that the auditor believes may be unallowable, unsupported, or unreasonable, pending resolution by the cognizant federal agency.
When conducting a QA desk review of a subrecipient's financial records, which document provides the most direct evidence of allowable cost allocation?
Answer: Detailed transaction listings tied to the project budget categories
Detailed transaction-level records allow reviewers to verify that each cost is allocable, allowable, and properly categorized against the approved budget.
Which of the following is an example of a detective control in research administration?
Answer: Running monthly exception reports to identify costs posted to expired awards
Exception reports identify errors or anomalies after transactions have occurred, making them detective rather than preventive controls.
Under 2 CFR 200.331, before issuing a subaward, a pass-through entity must verify that a prospective subrecipient is not listed on which federal exclusion database?
Answer: SAM.gov System for Award Management
SAM.gov is the authoritative federal source for checking whether an entity is suspended, debarred, or otherwise excluded from receiving federal funds.
A QA audit reveals that a department consistently charges administrative salaries directly to federal grants rather than recovering them through F&A. What is the most appropriate first step?
Answer: Assess whether the charges meet the exceptional circumstances test under 2 CFR 200.413
2 CFR 200.413 allows direct charging of administrative salaries only under exceptional circumstances that are well-documented and approved by the sponsor.
Which of the following best describes a 'management decision' in the context of a Single Audit finding?
Answer: The federal awarding agency's or pass-through entity's written determination on how a finding will be resolved
Under 2 CFR 200.521, a management decision is the formal written determination by the responsible federal entity on the corrective action needed to resolve an audit finding.