CDFM 3.1 Fiscal Law
True or false? A working capital (Revolving) fund or part of that fund cannot violate the Anti
Deficiency Act.
FALSE
Agencies are responsible for maintaining a system of accounting and internal controls to avoid
violations of the _________.
31 USC 1341, 1342, and 1517 (Anti-Deficiency Act)
The appropriation time line for Military Construction is _______ years.
5
The appropriation time line for Procurement (excluding Shipbuilding and Conversion, Navy) is
_______ years.
3
The 2 provisions of the US Constitution that provide the underpinning for the budget process are
______.
Article 1 Section 8 clause 1, Article 1 Section 9 clause 7
The budgetary resources that are available for new obligations until the purposes for which were
provided are carried out are called _________.
No-Year Authority
The ________ governs the congressional budget, defines key budget term and establishes house and
senate budget committees and the Congressional Budget Office.
Congressional Budget Act of 1974
True or false? Article 2 section 8 empowers Congress to collect taxes and Section 9 requires
appropriations in law before money can be spent from the Treasury.
FALSE. Article 1 section 8 empowers Congress to collect taxes and section 9 requires appropriations in
law before money can be spent from the Treasury.
The appropriation time line for R & D is ________ years.
2
The penalty for willfully and knowingly violating the Anti Deficiency Act is ______.
Up to 2 years and a $5,000 fine or both
Over obligation of an appropriation or funds and obligations or contracts in advance of an
appropriation is a violation of _______.
31,. USC 1341(a)
________ appropriations is (are) no longer available for adjustments or payments any adjustments
will be charged to current same appropriation (1% max)
, Cancelled
Over-obligations of apportionments, allotments or other subdivision of funds are a violation of
________
31,. USC 1517
True or False? Not knowingly or willfully committing a violation of the Anti-Deficiency Act does not, by
itself, justify a decision to not impose disciplinary action against the individual.
TRUE
It is the responsibility of the _____ to review and approve the agency systems of administrative
control of funds to prevent violations of the Anti-Deficiency Act.
OMB
Acceptance of voluntary service is a violation of _________
31,. USC 1342
_____ is the shift from one purpose or activity to another within different appropriations.
Transfer
The ____ prescribe rules and procedures for budget execution. Many of the specific provisions were
previously enacted as Section 3679 of the revised statutes also known as the Anti-Deficiency Act.
Chapters 13 and 15, 31 USC
The appropriation time line for Operation and Maintenance is ________.
1
The Basic substantive legislation enacted by Congress that sets up or continues the legal operation of
a Federal program or agency either indefinitely or for a specific time frame or sanctions a particular
type of obligation or expenditure within a program is _______.
Authorization
True or False? For no year and unexpired multiyear contracts, apportioned recoveries of prior year
obligations are available for new obligations.
TRUE
_______ is the shift from one purpose or activity to another within the same appropriations.
Reprogramming
______ is the shift from one purpose or activity to another between different appropriations.
Transfer
The Package that lists all of the reprogramming actions and all sources and increases is the ______.
Omnibus Reprogramming Request
True or false? A working capital (Revolving) fund or part of that fund cannot violate the Anti
Deficiency Act.
FALSE
Agencies are responsible for maintaining a system of accounting and internal controls to avoid
violations of the _________.
31 USC 1341, 1342, and 1517 (Anti-Deficiency Act)
The appropriation time line for Military Construction is _______ years.
5
The appropriation time line for Procurement (excluding Shipbuilding and Conversion, Navy) is
_______ years.
3
The 2 provisions of the US Constitution that provide the underpinning for the budget process are
______.
Article 1 Section 8 clause 1, Article 1 Section 9 clause 7
The budgetary resources that are available for new obligations until the purposes for which were
provided are carried out are called _________.
No-Year Authority
The ________ governs the congressional budget, defines key budget term and establishes house and
senate budget committees and the Congressional Budget Office.
Congressional Budget Act of 1974
True or false? Article 2 section 8 empowers Congress to collect taxes and Section 9 requires
appropriations in law before money can be spent from the Treasury.
FALSE. Article 1 section 8 empowers Congress to collect taxes and section 9 requires appropriations in
law before money can be spent from the Treasury.
The appropriation time line for R & D is ________ years.
2
The penalty for willfully and knowingly violating the Anti Deficiency Act is ______.
Up to 2 years and a $5,000 fine or both
Over obligation of an appropriation or funds and obligations or contracts in advance of an
appropriation is a violation of _______.
31,. USC 1341(a)
________ appropriations is (are) no longer available for adjustments or payments any adjustments
will be charged to current same appropriation (1% max)
, Cancelled
Over-obligations of apportionments, allotments or other subdivision of funds are a violation of
________
31,. USC 1517
True or False? Not knowingly or willfully committing a violation of the Anti-Deficiency Act does not, by
itself, justify a decision to not impose disciplinary action against the individual.
TRUE
It is the responsibility of the _____ to review and approve the agency systems of administrative
control of funds to prevent violations of the Anti-Deficiency Act.
OMB
Acceptance of voluntary service is a violation of _________
31,. USC 1342
_____ is the shift from one purpose or activity to another within different appropriations.
Transfer
The ____ prescribe rules and procedures for budget execution. Many of the specific provisions were
previously enacted as Section 3679 of the revised statutes also known as the Anti-Deficiency Act.
Chapters 13 and 15, 31 USC
The appropriation time line for Operation and Maintenance is ________.
1
The Basic substantive legislation enacted by Congress that sets up or continues the legal operation of
a Federal program or agency either indefinitely or for a specific time frame or sanctions a particular
type of obligation or expenditure within a program is _______.
Authorization
True or False? For no year and unexpired multiyear contracts, apportioned recoveries of prior year
obligations are available for new obligations.
TRUE
_______ is the shift from one purpose or activity to another within the same appropriations.
Reprogramming
______ is the shift from one purpose or activity to another between different appropriations.
Transfer
The Package that lists all of the reprogramming actions and all sources and increases is the ______.
Omnibus Reprogramming Request
