CFI 100 CERTIFYING OFFICER AND
ACCOUNTABLE OFFICIAL ACTUAL TEST PAPER
2026 QUESTIONS ANSWERS SOLUTIONS
GRADED A+
◉ All vouchers certified for payment by a Certifying Officer must be
_____________ Answer: All of the above
◉ Adhering to which of the following results in negligence or is an
indicator of bad faith? Answer: None of the above
◉ Both an Accountable Official and a Certifying Officer are: Answer:
Pecuniarily liable for all illegal, improper or incorrect payments
◉ In accordance with 31 U.S.C., section 3528 you may not be
pecuniary liable for the full amount of any erroneous payment if you
_________ Answer: Have followed established official DoD and Air
Force regulations, instructions, policies, and procedures
◉ The basis of fiscal law is derived from many sources, except which
of the following: Answer: Separation of Powers
, ◉ What is the body of law that governs the availability and use of
federal funds? Answer: Fiscal Law
◉ The three main elements that must be met before funds can be
obligated are: Answer: Purpose, Time, and Amount
◉ The Purpose Statute says that: Answer: Public funds may be used
only for the purpose or purposes for which they were appropriated.
◉ What type of funds are subject to the Bona fide needs rule and can
be used for new obligations? Answer: Current
◉ these funds last 5 years, have limited use, and cannot pay for new
obligations. Answer: Expired
◉ These funds cannot be used for any purpose and are returned to
the U.S. Treasury. Answer: Closed
◉ Amount is a critical component of fiscal law because it gives
Congress Answer: The power of the purse
◉ The Anti deficiency Act allows you to Answer: Comply with the
intent of Congress
ACCOUNTABLE OFFICIAL ACTUAL TEST PAPER
2026 QUESTIONS ANSWERS SOLUTIONS
GRADED A+
◉ All vouchers certified for payment by a Certifying Officer must be
_____________ Answer: All of the above
◉ Adhering to which of the following results in negligence or is an
indicator of bad faith? Answer: None of the above
◉ Both an Accountable Official and a Certifying Officer are: Answer:
Pecuniarily liable for all illegal, improper or incorrect payments
◉ In accordance with 31 U.S.C., section 3528 you may not be
pecuniary liable for the full amount of any erroneous payment if you
_________ Answer: Have followed established official DoD and Air
Force regulations, instructions, policies, and procedures
◉ The basis of fiscal law is derived from many sources, except which
of the following: Answer: Separation of Powers
, ◉ What is the body of law that governs the availability and use of
federal funds? Answer: Fiscal Law
◉ The three main elements that must be met before funds can be
obligated are: Answer: Purpose, Time, and Amount
◉ The Purpose Statute says that: Answer: Public funds may be used
only for the purpose or purposes for which they were appropriated.
◉ What type of funds are subject to the Bona fide needs rule and can
be used for new obligations? Answer: Current
◉ these funds last 5 years, have limited use, and cannot pay for new
obligations. Answer: Expired
◉ These funds cannot be used for any purpose and are returned to
the U.S. Treasury. Answer: Closed
◉ Amount is a critical component of fiscal law because it gives
Congress Answer: The power of the purse
◉ The Anti deficiency Act allows you to Answer: Comply with the
intent of Congress
