CDFM Test 3 Questions with Complete

CDFM Test 3 Questions with Complete Solutions (Latest 2025) What are the Three tests that must be met for use of the Necessary Expense doctrine - Correct Answers ✅1. Must bear a logical relationship

• Not Prohibited by law
• Not funded elsewhere

who grants relief of liability to a certifying officer for erroneous or illegal payments in the DoD - Correct Answers

✅DFAS

What did the Budget and Accounting Act of 1921 do - Correct Answers ✅1. Required President to submit annual budget for all 3 branches of Government

• Created Bureau of Budget-OMB
• Established General Accounting Office (now Government

Accounting Office) Congressional Budget Act of 1974 did what - Correct Answers ✅1. Governs the congressional budget process

• Defines some key budget terms, such as budget authority,

that are used in all phases of the budget process.

• Establishes the House and Senate budget committees and

the congressional budget office (CBO) 1 / 4

CDFM Test 3 Questions with Complete Solutions (Latest 2025) What is a fiduciary certifier - Correct Answers ✅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 - Correct Answers ✅Physical Control of the Money.What type of certifier can be granted relief if certain conditions are met - Correct Answers ✅Pecuniary Certifier If the law does not specify an amount of budget authority available the amount is? - Correct Answers ✅classified as indefinite What authorized an agency head to recognize superior performance with awards of cash, time off, or merchandise - Correct Answers ✅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 - Correct Answers ✅10 USC 2410(a) Agencies must reimburse the Judgment Fund in these instances - Correct Answers ✅1. Contract Disputes 2 / 4

CDFM Test 3 Questions with Complete Solutions (Latest 2025)

• No FEAR Act (Notification and Federal Anti-discrimination

and Retaliation Act)

• EEO Settlement Claims

When paying the Judgement Fund, what funds are used - Correct Answers ✅Current year at the time of Judgment Payment of a legitimate obligation from cancelled year is paid from what funds - Correct Answers ✅an unexpired appropriation of the same purpose What requires an agency to have a system of administrative controls consistent with accounting procedures - Correct Answers ✅31 USC Section 1514 Recording a transaction that is not sufficient to constitute an obligation - Correct Answers ✅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 - Correct Answers ✅DoD General Counsel In DoD who is responsible for making determination of relief - Correct Answers ✅DFAS as delegated by SECDEF 3 / 4

CDFM Test 3 Questions with Complete Solutions (Latest 2025) What are the four major functions in DoD Finance - Correct Answers ✅Entitlements, Payments, Collections and Control of public funds NOT Budgeting What is the principal organization in DoD with the responsibility for Finance requirements - Correct Answers

✅DFAS

What is the acronym for disbursing office identification numbers - Correct Answers ✅Disbursing Station Symbol Numbers (DSSN) Accountable individuals in the DoD - Correct Answers ✅Certifying Officers, Disbursing Officers, and Departmental Accountable Officials Debt collection includes collection of debts from what three groups - Correct Answers ✅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 - Correct Answers ✅Salary Offset

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