2
CFI 100 Certifying Officer and Accountable Official
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Course Exam with accurate detailed solutions || || || || ||
Which of the following is NOT true regarding pecuniary liability? - ✔✔Certifying Officers and
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Accountable Officials face a presumption of negligence when a fiscal irregularity has been || || || || || || || || || || || || ||
identified
If there is an erroneous payment, then: - ✔✔The Certifying Officer is presumed negligent and the
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accountable official has the burden of proof || || || || || ||
31 U.S.C. 3802 sets the pecuniary liability limit to a civil penalty: - ✔✔Of not more than $5,000
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and twice the full amount of the erroneous payment
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The appropriation section of this fund cite best relates to which fiscal concept, in the above
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example? - ✔✔Purpose || ||
What does the highlighted 2-digit number represent in the above example? - ✔✔Fund code
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In an accounting classification, what does the Element of Expense/Investment Code represent? -
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✔✔Resource consumption for a particular commodity || || || || ||
This resource contains listings of EEICs, RC/CCs, accounts receivable sales codes, accounting
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action and post codes, and many other data elements - ✔✔Financial Management Data
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Dictionary
Which level includes all the details of an accounting classification resulting in a unique fund
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citation? - ✔✔Fund summary records (FSRs) || || || || ||
CFI 100 Certifying Officer and Accountable Official
|| || || || || || ||
Course Exam with accurate detailed solutions || || || || ||
Which of the following is NOT true regarding pecuniary liability? - ✔✔Certifying Officers and
|| || || || || || || || || || || || || ||
Accountable Officials face a presumption of negligence when a fiscal irregularity has been || || || || || || || || || || || || ||
identified
If there is an erroneous payment, then: - ✔✔The Certifying Officer is presumed negligent and the
|| || || || || || || || || || || || || || || ||
accountable official has the burden of proof || || || || || ||
31 U.S.C. 3802 sets the pecuniary liability limit to a civil penalty: - ✔✔Of not more than $5,000
|| || || || || || || || || || || || || || || || || ||
and twice the full amount of the erroneous payment
|| || || || || || || ||
The appropriation section of this fund cite best relates to which fiscal concept, in the above
|| || || || || || || || || || || || || || || ||
example? - ✔✔Purpose || ||
What does the highlighted 2-digit number represent in the above example? - ✔✔Fund code
|| || || || || || || || || || || || ||
In an accounting classification, what does the Element of Expense/Investment Code represent? -
|| || || || || || || || || || || || ||
✔✔Resource consumption for a particular commodity || || || || ||
This resource contains listings of EEICs, RC/CCs, accounts receivable sales codes, accounting
|| || || || || || || || || || || ||
action and post codes, and many other data elements - ✔✔Financial Management Data
|| || || || || || || || || || || || ||
Dictionary
Which level includes all the details of an accounting classification resulting in a unique fund
|| || || || || || || || || || || || || || ||
citation? - ✔✔Fund summary records (FSRs) || || || || ||
