CFI 100 CERTIFYING OFFICER AND
ACCOUNTABLE OFFICIAL PRACTICE TESTED
QUESTIONS 2026 VERIFIED ANSWER KEY
◉ According to the Department of Defense Financial Management
Regulation (DoDFMR), Volume 5, Chapter 33, certification is the act
of attesting to the ___________of a payment. Answer: Legality,
propriety, and correctness
◉ The term proper when applied to Certifying Official duties means
that: Answer: The funds are appropriated for payment
◉ An Accountable Official is Answer: An individual responsible for
providing info, data, or services that result in certification of
vouchers for payment
◉ Which of the following is a reason the roles of a Certifying Officer
and an Accountable Official are important? Answer: They ensure
legally accurate and timely recording of supporting documentation
and payment vouchers
◉ What form is used to appoint Certifying Officers and Accountable
Officials? Answer: DD Form 577
, ◉ 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
ACCOUNTABLE OFFICIAL PRACTICE TESTED
QUESTIONS 2026 VERIFIED ANSWER KEY
◉ According to the Department of Defense Financial Management
Regulation (DoDFMR), Volume 5, Chapter 33, certification is the act
of attesting to the ___________of a payment. Answer: Legality,
propriety, and correctness
◉ The term proper when applied to Certifying Official duties means
that: Answer: The funds are appropriated for payment
◉ An Accountable Official is Answer: An individual responsible for
providing info, data, or services that result in certification of
vouchers for payment
◉ Which of the following is a reason the roles of a Certifying Officer
and an Accountable Official are important? Answer: They ensure
legally accurate and timely recording of supporting documentation
and payment vouchers
◉ What form is used to appoint Certifying Officers and Accountable
Officials? Answer: DD Form 577
, ◉ 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
