CFI 100 CERTIFYING OFFICER AND
ACCOUNTABLE OFFICIAL FINAL PAPER 2026
COMPLETE QUESTIONS SOLUTIONS GRADED
A+
◉ Which of the following is NOT one of an Accountable Official's
responsibilities? Answer: To verify a voucher's accurate
computation and the payment's legality under the appropriation
involved
◉ Which of the following is NOT true regarding pecuniary liability?
Answer: Certifying Officers and Accountable Officials face a
presumption of negligence when a fiscal irregularity has been
identified
◉ If there is an erroneous payment, then: Answer: The Certifying
Officer is presumed negligent
◉ 31 U.S.C. 3802 sets the pecuniary liability limit to a civil penalty
Answer: Of not more than $5,000 and twice the full amount of the
erroneous payment
◉ 5783400 308 158U A00508 04 409 667100 ESP:ZA $5000
Answer: 3400: Is Purpose
, ◉ 5783400 308 158U A00508 04 409 667100 ESP:ZA $5000
Answer: 30 (of the 308): Is Fund Code
◉ The appropriation section of this fund cite best relates to which
fiscal concept, in the above example? Answer: Purpose
◉ This resource contains listings of EEICs, RC/CCs, accounts
receivable sales codes, accounting action and post codes, and many
other data elements. Answer: Financial Management Data
Dictionary
◉ Which level includes all the details of an accounting classification
resulting in a unique fund citation? Answer: Program summary
record (PSR)
◉ When Congress hasn't passed the new fiscal years Appropriation
Act by the start of the new fiscal year, what does SAF/FMB provide
that allows Air Force activities to spend money pending the passing
of the DoD Appropriations Act? Answer: Continuing Resolution
Authority (CRA)
◉ Which of the following is true? Answer: Floors are minimum
amounts you can spend on a particular program by the end of the
period of availability
ACCOUNTABLE OFFICIAL FINAL PAPER 2026
COMPLETE QUESTIONS SOLUTIONS GRADED
A+
◉ Which of the following is NOT one of an Accountable Official's
responsibilities? Answer: To verify a voucher's accurate
computation and the payment's legality under the appropriation
involved
◉ Which of the following is NOT true regarding pecuniary liability?
Answer: Certifying Officers and Accountable Officials face a
presumption of negligence when a fiscal irregularity has been
identified
◉ If there is an erroneous payment, then: Answer: The Certifying
Officer is presumed negligent
◉ 31 U.S.C. 3802 sets the pecuniary liability limit to a civil penalty
Answer: Of not more than $5,000 and twice the full amount of the
erroneous payment
◉ 5783400 308 158U A00508 04 409 667100 ESP:ZA $5000
Answer: 3400: Is Purpose
, ◉ 5783400 308 158U A00508 04 409 667100 ESP:ZA $5000
Answer: 30 (of the 308): Is Fund Code
◉ The appropriation section of this fund cite best relates to which
fiscal concept, in the above example? Answer: Purpose
◉ This resource contains listings of EEICs, RC/CCs, accounts
receivable sales codes, accounting action and post codes, and many
other data elements. Answer: Financial Management Data
Dictionary
◉ Which level includes all the details of an accounting classification
resulting in a unique fund citation? Answer: Program summary
record (PSR)
◉ When Congress hasn't passed the new fiscal years Appropriation
Act by the start of the new fiscal year, what does SAF/FMB provide
that allows Air Force activities to spend money pending the passing
of the DoD Appropriations Act? Answer: Continuing Resolution
Authority (CRA)
◉ Which of the following is true? Answer: Floors are minimum
amounts you can spend on a particular program by the end of the
period of availability
