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FISCAL LAW CERTIFICATION SCRIPT 2026 COMPLETE QUESTIONS AND CORRECT ANSWERS

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FISCAL LAW CERTIFICATION SCRIPT 2026 COMPLETE QUESTIONS AND CORRECT ANSWERS

Institution
Fiscal Law
Course
Fiscal Law

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FISCAL LAW CERTIFICATION SCRIPT 2026
COMPLETE QUESTIONS AND CORRECT
ANSWERS


◉Typical Questionable Expenses for Purpose . Answer: • Clothing
• Food
‐Exceptions
‐Formal Meetings and Conferences
‐Training
‐Award Ceremonies
• Entertainment
• Decorations
• Business Cards
• Fines and Penalties
• License and Certificates
• Miscellaneous Personal Expenses


◉Fiscal Law Analysis . Answer: Purpose, time, and amount


◉Time . Answer: Agencies may not obligate in advance of...

, An enacted appropriation
Receipt of funds from higher headquarters
Is appropriation available...
When goods/services needed?
Obligation made or adjusted?
Bona Fide Need Rule ‐ Service Contracts


◉Bona Fide Need Rule . Answer: • Services are the bona fide need of
the fiscal year in which
they are performed
1) Severable Contracts
‐ May start in one FY and end in the next FY, if
contract period does not exceed 1 year
2) Non‐Severable Service Contract
‐ Represents a single task or activity


◉Amount . Answer: • Is enough budget authority ‐ from the proper
FY ‐
available?
• Does requirement exceed O&M thresholds?
• Procurement ‐ $250K
• Minor Construction ‐ $1M ($4M)
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Fiscal Law

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