CFI 100: Certifying Officer and Accountable Official

Which is a responsibility of a Certifying Officer? - Answer - Establishing accuracy of facts stated on a voucher and in the supporting documents and records. According to the Department of Defense Financial Management Regulation (DoDFMR), Volume 5, Chapter 33, certification is the act of attesting to the ___________of a payment. - Answer - Legality, propriety, and correctness The term proper when applied to Certifying Official duties means that: - Answer - The funds are appropriated for payment An Accountable Official is - Answer - An individual responsible for providing info, data, or services that result in certification of vouchers for payment What form is used to appoint Certifying Officers and Accountable Officials? - Answer - DD Form 577 Which of the following is NOT one of an Accountable Official's responsibilities? - Answer - To verify a voucher's accurate computation and the payment's legality under the appropriation involved Which of the following is NOT true regarding pecuniary liability? - Answer - Certifying Officers and Accountable Officials face a presumption of negligence when a fiscal irregularity has been identified If there is an erroneous payment, then: - Answer - The Certifying Officer is presumed negligent 31 U.S.C. 3802 sets the pecuniary liability limit to a civil penalty - Answer - Of not more than $5,000 and twice the full amount of the erroneous payment The appropriation section of this fund cite best relates to which fiscal concept, in the above example? - Answer - Purpose What does the highlighted 2-digit number represent in the above example? - Answer - Fund code In an accounting classification, what does the Element of Expense/Investment Code represent? - Answer - Resource consumption for a particular commodity