CDFM Test 3 Complete Questions With 100%
Verified answers
What are the Three tests that must be met for use of the Necessary Expense doctrine
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
DFAS
What did the Budget and Accounting Act of 1921 do
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
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
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
Physical Control of the Money.
What type of certifier can be granted relief if certain conditions are met
Pecuniary Certifier
If the law does not specify an amount of budget authority available the amount is?
classified as indefinite
What authorized an agency head to recognize superior performance with awards of cash, time off, or
merchandise
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
10 USC 2410(a)
Agencies must reimburse the Judgment Fund in these instances
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
Current year at the time of Judgment
Payment of a legitimate obligation from cancelled year is paid from what funds
an unexpired appropriation of the same purpose
What requires an agency to have a system of administrative controls consistent with accounting
procedures
31 USC Section 1514
Recording a transaction that is not sufficient to constitute an obligation
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
DoD General Counsel
In DoD who is responsible for making determination of relief
DFAS as delegated by SECDEF
What are the four major functions in DoD Finance
Entitlements, Payments, Collections and Control of public funds
NOT Budgeting
What is the principal organization in DoD with the responsibility for Finance requirements
DFAS
What is the acronym for disbursing office identification numbers
Disbursing Station Symbol Numbers (DSSN)
Accountable individuals in the DoD
Certifying Officers, Disbursing Officers, and Departmental Accountable Officials
Debt collection includes collection of debts from what three groups
Current Employees and Military Members
Former Employees and Military Members
Vendors
What is the normal collection method for debts owed by active military members and civilian
employees who are still in service
Salary Offset
, When collecting debts owed by vendors that have failed to properly respond to the demand letters.
What is the next step
Do Not Pay List
When in doubt about the proper use of an appropriation, what may the disbursing officer request
from the OSD General Counsel on the propriety of the prospective payment
An advance decision
what does certification equate to
Liability
If a civilian employee receives less than 90% of his or her normal biweekly pay and allowances, what
may he or she request
Special Pay
When a civilian employee moves from a job overseas to a job in the states, which organization pays
for the PCS
The loosing activity (the OCONUS activity)
Name the supporting documents required in the DoD Payment Package
Contract
Invoice
Proof of Receipt
Acceptance Document
Name two key forms that provide accountability and control by disbursing officers
Standard Form 1219, Statement of Accountability (monthly),
DD Form 2657, Daily Statement of Accountability
Which individuals hold personal and pecuniary liability for their actions in financial transactions
Certifying Officers, Disbursing Officers and Departmental Accountable Officials
How often does the disbursing officer need to inspect and document office security measures
Semi Annually
Entitlement Process
Entitling
Authorization
Voucher Preparation
Certification
A vendor Payment must be supported by the following
A Copy of the contract
A proper invoice
Proof of receipt
An acceptance document
Verified answers
What are the Three tests that must be met for use of the Necessary Expense doctrine
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
DFAS
What did the Budget and Accounting Act of 1921 do
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
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
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
Physical Control of the Money.
What type of certifier can be granted relief if certain conditions are met
Pecuniary Certifier
If the law does not specify an amount of budget authority available the amount is?
classified as indefinite
What authorized an agency head to recognize superior performance with awards of cash, time off, or
merchandise
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
10 USC 2410(a)
Agencies must reimburse the Judgment Fund in these instances
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
Current year at the time of Judgment
Payment of a legitimate obligation from cancelled year is paid from what funds
an unexpired appropriation of the same purpose
What requires an agency to have a system of administrative controls consistent with accounting
procedures
31 USC Section 1514
Recording a transaction that is not sufficient to constitute an obligation
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
DoD General Counsel
In DoD who is responsible for making determination of relief
DFAS as delegated by SECDEF
What are the four major functions in DoD Finance
Entitlements, Payments, Collections and Control of public funds
NOT Budgeting
What is the principal organization in DoD with the responsibility for Finance requirements
DFAS
What is the acronym for disbursing office identification numbers
Disbursing Station Symbol Numbers (DSSN)
Accountable individuals in the DoD
Certifying Officers, Disbursing Officers, and Departmental Accountable Officials
Debt collection includes collection of debts from what three groups
Current Employees and Military Members
Former Employees and Military Members
Vendors
What is the normal collection method for debts owed by active military members and civilian
employees who are still in service
Salary Offset
, When collecting debts owed by vendors that have failed to properly respond to the demand letters.
What is the next step
Do Not Pay List
When in doubt about the proper use of an appropriation, what may the disbursing officer request
from the OSD General Counsel on the propriety of the prospective payment
An advance decision
what does certification equate to
Liability
If a civilian employee receives less than 90% of his or her normal biweekly pay and allowances, what
may he or she request
Special Pay
When a civilian employee moves from a job overseas to a job in the states, which organization pays
for the PCS
The loosing activity (the OCONUS activity)
Name the supporting documents required in the DoD Payment Package
Contract
Invoice
Proof of Receipt
Acceptance Document
Name two key forms that provide accountability and control by disbursing officers
Standard Form 1219, Statement of Accountability (monthly),
DD Form 2657, Daily Statement of Accountability
Which individuals hold personal and pecuniary liability for their actions in financial transactions
Certifying Officers, Disbursing Officers and Departmental Accountable Officials
How often does the disbursing officer need to inspect and document office security measures
Semi Annually
Entitlement Process
Entitling
Authorization
Voucher Preparation
Certification
A vendor Payment must be supported by the following
A Copy of the contract
A proper invoice
Proof of receipt
An acceptance document
