CDFM Test 3 Questions with Verified
Solutions
What are the Three tests that must be met for use of the Necessary Expense doctrine -
ANS-1. Must bear a logical relationship
2. Not Prohibited by law
3. Not funded elsewhere
who grants relief of liability to a certifying officer for erroneous or illegal payments in the
DoD - ANS-DFAS
What did the Budget and Accounting Act of 1921 do - ANS-1. Required President to
submit annual budget for all 3 branches of Government
2. Created Bureau of Budget-OMB
3. Established General Accounting Office (now Government Accounting Office)
Congressional Budget Act of 1974 did what - ANS-1. Governs the congressional budget
process
2. Defines some key budget terms, such as budget authority, that are used in all phases
of the budget process.
3. Establishes the House and Senate budget committees and the congressional budget
office (CBO)
What is a fiduciary certifier - ANS-the person responsible for use of appropriated funds
as to the proper Purpose, Time, and Amount, and for those U.S. Codes.
What is a Pecuniary Certifier - ANS-Physical Control of the Money.
What type of certifier can be granted relief if certain conditions are met - ANS-Pecuniary
Certifier
If the law does not specify an amount of budget authority available the amount is? -
ANS-classified as indefinite
What authorized an agency head to recognize superior performance with awards of
cash, time off, or merchandise - ANS-The Government Employees Incentive Awards
Act 5 USC 4503
Severable Services can cross fiscal years as long as they are for no more than 12
months. What law codified this - ANS-10 USC 2410(a)
,Agencies must reimburse the Judgment Fund in these instances - ANS-1. Contract
Disputes
2. No FEAR Act (Notification and Federal Anti-discrimination and Retaliation Act)
3. EEO Settlement Claims
When paying the Judgement Fund, what funds are used - ANS-Current year at the time
of Judgment
Payment of a legitimate obligation from cancelled year is paid from what funds - ANS-an
unexpired appropriation of the same purpose
What requires an agency to have a system of administrative controls consistent with
accounting procedures - ANS-31 USC Section 1514
Recording a transaction that is not sufficient to constitute an obligation - ANS-Does not
make the transaction a valid obligation
Obtaining an advance decision from Comptroller General insulates Certifier against
pecuniary liability. In DoD this is delegated to - ANS-DoD General Counsel
In DoD who is responsible for making determination of relief - ANS-DFAS as delegated
by SECDEF
What are the four major functions in DoD Finance - ANS-Entitlements, Payments,
Collections and Control of public funds
NOT Budgeting
What is the principal organization in DoD with the responsibility for Finance
requirements - ANS-DFAS
What is the acronym for disbursing office identification numbers - ANS-Disbursing
Station Symbol Numbers (DSSN)
Accountable individuals in the DoD - ANS-Certifying Officers, Disbursing Officers, and
Departmental Accountable Officials
Debt collection includes collection of debts from what three groups - ANS-Current
Employees and Military Members
Former Employees and Military Members
Vendors
What is the difference between a Receipt and a Reimbursement - ANS-Receipts are
collections going to treasury and Reimbursements are collected by an organization
, What is the Governments payment and collection system between agencies - ANS-
Intragovernmental Payment and Collection (IPAC)
The Debt Collection Improvement Act 1996 (Law 104-134) - ANS-Requires any debt
more than 180 days old and not in litigation to be referred to the Treasury for action.
Who in the government is responsible for the Collection of debt - ANS-What ever
agency is responsible for the debt
What is the Do Not Pay List - ANS-List of contractors that have debt to the government.
The Improper Payments Elimination and Recovery Act of 2012 - ANS-Established the
Do Not Pay List and required federal agencies to review pre-award and pre-payment
processes and verify the contractor is not on the list
What is the frequency required for Dispersing Officers to inspect and maintain record of
inspections - ANS-Semiannually and will cover 18 aspects of security
A check that gets mutilated is known as - ANS-Spoiled Check
How long are checks payable - ANS-One Year from date of issue
Format for submitting claim to the government - ANS-There is no prescribed format.
Claim must be in writing and contain a signature. It must be written within 6 years
A check is determined to be undeliverable if - ANS-after 60 days from the date of issue,
has been impossible to deliver
An undeliverable check must be processed on what form - ANS-SF 1098
What does the SF 1098 do - ANS-Credits the proceeds of an undeliverable check to the
originally charged appn.
Cash in Disbursing Offices must be - ANS-Balanced daily on DD Form 2657 as a
permanent written record
What must be prepared monthly for each DSSN - ANS-SF 1219 Statement of
Accountability
If new transactions have occurred for a given DSSN does a SF 1219 Statement of
Accountability need to be completed - ANS-Yes
The SF 1219 must be submitted to Treasury and DFAS within - ANS-10 days following
the end of the month
Solutions
What are the Three tests that must be met for use of the Necessary Expense doctrine -
ANS-1. Must bear a logical relationship
2. Not Prohibited by law
3. Not funded elsewhere
who grants relief of liability to a certifying officer for erroneous or illegal payments in the
DoD - ANS-DFAS
What did the Budget and Accounting Act of 1921 do - ANS-1. Required President to
submit annual budget for all 3 branches of Government
2. Created Bureau of Budget-OMB
3. Established General Accounting Office (now Government Accounting Office)
Congressional Budget Act of 1974 did what - ANS-1. Governs the congressional budget
process
2. Defines some key budget terms, such as budget authority, that are used in all phases
of the budget process.
3. Establishes the House and Senate budget committees and the congressional budget
office (CBO)
What is a fiduciary certifier - ANS-the person responsible for use of appropriated funds
as to the proper Purpose, Time, and Amount, and for those U.S. Codes.
What is a Pecuniary Certifier - ANS-Physical Control of the Money.
What type of certifier can be granted relief if certain conditions are met - ANS-Pecuniary
Certifier
If the law does not specify an amount of budget authority available the amount is? -
ANS-classified as indefinite
What authorized an agency head to recognize superior performance with awards of
cash, time off, or merchandise - ANS-The Government Employees Incentive Awards
Act 5 USC 4503
Severable Services can cross fiscal years as long as they are for no more than 12
months. What law codified this - ANS-10 USC 2410(a)
,Agencies must reimburse the Judgment Fund in these instances - ANS-1. Contract
Disputes
2. No FEAR Act (Notification and Federal Anti-discrimination and Retaliation Act)
3. EEO Settlement Claims
When paying the Judgement Fund, what funds are used - ANS-Current year at the time
of Judgment
Payment of a legitimate obligation from cancelled year is paid from what funds - ANS-an
unexpired appropriation of the same purpose
What requires an agency to have a system of administrative controls consistent with
accounting procedures - ANS-31 USC Section 1514
Recording a transaction that is not sufficient to constitute an obligation - ANS-Does not
make the transaction a valid obligation
Obtaining an advance decision from Comptroller General insulates Certifier against
pecuniary liability. In DoD this is delegated to - ANS-DoD General Counsel
In DoD who is responsible for making determination of relief - ANS-DFAS as delegated
by SECDEF
What are the four major functions in DoD Finance - ANS-Entitlements, Payments,
Collections and Control of public funds
NOT Budgeting
What is the principal organization in DoD with the responsibility for Finance
requirements - ANS-DFAS
What is the acronym for disbursing office identification numbers - ANS-Disbursing
Station Symbol Numbers (DSSN)
Accountable individuals in the DoD - ANS-Certifying Officers, Disbursing Officers, and
Departmental Accountable Officials
Debt collection includes collection of debts from what three groups - ANS-Current
Employees and Military Members
Former Employees and Military Members
Vendors
What is the difference between a Receipt and a Reimbursement - ANS-Receipts are
collections going to treasury and Reimbursements are collected by an organization
, What is the Governments payment and collection system between agencies - ANS-
Intragovernmental Payment and Collection (IPAC)
The Debt Collection Improvement Act 1996 (Law 104-134) - ANS-Requires any debt
more than 180 days old and not in litigation to be referred to the Treasury for action.
Who in the government is responsible for the Collection of debt - ANS-What ever
agency is responsible for the debt
What is the Do Not Pay List - ANS-List of contractors that have debt to the government.
The Improper Payments Elimination and Recovery Act of 2012 - ANS-Established the
Do Not Pay List and required federal agencies to review pre-award and pre-payment
processes and verify the contractor is not on the list
What is the frequency required for Dispersing Officers to inspect and maintain record of
inspections - ANS-Semiannually and will cover 18 aspects of security
A check that gets mutilated is known as - ANS-Spoiled Check
How long are checks payable - ANS-One Year from date of issue
Format for submitting claim to the government - ANS-There is no prescribed format.
Claim must be in writing and contain a signature. It must be written within 6 years
A check is determined to be undeliverable if - ANS-after 60 days from the date of issue,
has been impossible to deliver
An undeliverable check must be processed on what form - ANS-SF 1098
What does the SF 1098 do - ANS-Credits the proceeds of an undeliverable check to the
originally charged appn.
Cash in Disbursing Offices must be - ANS-Balanced daily on DD Form 2657 as a
permanent written record
What must be prepared monthly for each DSSN - ANS-SF 1219 Statement of
Accountability
If new transactions have occurred for a given DSSN does a SF 1219 Statement of
Accountability need to be completed - ANS-Yes
The SF 1219 must be submitted to Treasury and DFAS within - ANS-10 days following
the end of the month
