CDFM MODULE 2 LATEST 2025
QUESTIONS AND DETAILED CORRECT
ANSWERS (2025/2026)
What is the phase of the PPBE process in which
programmatic decisions are translated into requested
resources in an appropriations format Correct Answer
Budgeting (Budget Development)
What is the name of the document prepare by the Joint
Staff after its review of POMs submitted by the Military
Departments that focuses on the balance and capabilities
contained in those POMs? (This document provides
SECDEF with the JCS evaluation of the Military
Departments submissions) Correct Answer Chairman's
Program Assessment (CPA) {Chairman, JCS}
Near the end of the budget review process the SECDEF
and DEPSEC may conduct a review of Component major
policy or budget issues that have not yet been resolved.
Resolution of these issues may displace other programs
within the fixed DoD topline. What is the name of this
review? Correct Answer Issue Resolution
Following a review of a Component's budget submission
and a potential budget hearing in the fall timeframe the
reviewing USD(C) budget analyst prepares a draft
document that is submitted to the DEPSECDEF or
SECDEF for a decision. Once signed by one of those
,senior officials , what is the document called? Correct
Answer Resource Management Decision
After all resource-related decisions have been made by
the DEPSECDEF or SECDEF to determine the Defense
portion of the President's Budget, the USD(C) posts final
decisions into a database in the proper appropriation
account format. What is the title of that database? Correct
Answer Comptroller Information System (CIS)
Advance Procurement is an exception to what funding
policy? Correct Answer Full Funding Policy
Within what type of document does Congress specify the
number of fiscal years that an appropriation account
remains current and available for new obligations? Correct
Answer An appropriation bill (becomes law when signed
by President)
There are two primary methods by which DoD obligates
the vast majority of its appropriations. Name those two
methods Correct Answer Contracts and MIPRS
Assume an agency has issued an Economy Act order to
another Federal Agency for specific services, the cited
appropriation has gone into an expired status and the
servicing agency has neither provided the ordered
services nor has entered into an authorized contract with
another entity to provide ordered services. What must now
be done with those obligated funds? Correct Answer De-
obligate
,What is the term used for shifting funds between
appropriations? Correct Answer Transfer action
What is the long term financial goal of a working capital
fund? Correct Answer To break even
A working capital fund has an officer (O-4) properly
assigned to the organization and that officer is doing the
work that would normally be performed by a GS-13. For
managerial cost accounting purposes, is the "cost" of that
officer's pay and benefits "charged" at the military O-4 rate
or the civilian GS-13 rate? Correct Answer Civilian GS-13
rate (and the proper MILPER account is reimbursed for
that amount)
Assume your organization overpaid a contractor on a
contract awarded with an appropriation that is now in the
cancelled status, and the contractor has sent in a check
for that overpayment. What can your organization legally
do with that refund from the contractor? Correct Answer
Credit the refund to the miscellaneous receipts of the US
Treasury
Monies not appropriated by Congress that are generated
primarily from the sale of goods and services are known
as what? Correct Answer Non-appropriated Funds
What is the mission of the DoD? Correct Answer Deter
war
To protect the security of our country
, Who reports to the SECDEF Correct Answer 3 Military
Departments (Army, Navy, Air Force)
17 Defense agencies
Multiple field activites
Trained and ready forces are assigned to a Combatant
Commander responsible for conducting military operation
by whom? Correct Answer President and SECDEF when
a military action is required
Organizational structure of Joint Chiefs of Staff Correct
Answer SECDEF to CJCS - Vice Chair JCS - Military
Components - Joint Staff (J1-J8)
Is the Chairman in the operational chain of command
between the President and Combatant Commands
Correct Answer CJSC is not in the operational chain of
command
What is the main mission of the JCS Correct Answer
Planning (Operating, Contingency, Long Range)
What is the JCS function within the chain of command?
Correct Answer Transmits to the commanders of the
Combatant Commands the orders of the President or the
SECDEF
Who are the principal members of the National Security
Council (NSC) Correct Answer President (Chairman), Vice
QUESTIONS AND DETAILED CORRECT
ANSWERS (2025/2026)
What is the phase of the PPBE process in which
programmatic decisions are translated into requested
resources in an appropriations format Correct Answer
Budgeting (Budget Development)
What is the name of the document prepare by the Joint
Staff after its review of POMs submitted by the Military
Departments that focuses on the balance and capabilities
contained in those POMs? (This document provides
SECDEF with the JCS evaluation of the Military
Departments submissions) Correct Answer Chairman's
Program Assessment (CPA) {Chairman, JCS}
Near the end of the budget review process the SECDEF
and DEPSEC may conduct a review of Component major
policy or budget issues that have not yet been resolved.
Resolution of these issues may displace other programs
within the fixed DoD topline. What is the name of this
review? Correct Answer Issue Resolution
Following a review of a Component's budget submission
and a potential budget hearing in the fall timeframe the
reviewing USD(C) budget analyst prepares a draft
document that is submitted to the DEPSECDEF or
SECDEF for a decision. Once signed by one of those
,senior officials , what is the document called? Correct
Answer Resource Management Decision
After all resource-related decisions have been made by
the DEPSECDEF or SECDEF to determine the Defense
portion of the President's Budget, the USD(C) posts final
decisions into a database in the proper appropriation
account format. What is the title of that database? Correct
Answer Comptroller Information System (CIS)
Advance Procurement is an exception to what funding
policy? Correct Answer Full Funding Policy
Within what type of document does Congress specify the
number of fiscal years that an appropriation account
remains current and available for new obligations? Correct
Answer An appropriation bill (becomes law when signed
by President)
There are two primary methods by which DoD obligates
the vast majority of its appropriations. Name those two
methods Correct Answer Contracts and MIPRS
Assume an agency has issued an Economy Act order to
another Federal Agency for specific services, the cited
appropriation has gone into an expired status and the
servicing agency has neither provided the ordered
services nor has entered into an authorized contract with
another entity to provide ordered services. What must now
be done with those obligated funds? Correct Answer De-
obligate
,What is the term used for shifting funds between
appropriations? Correct Answer Transfer action
What is the long term financial goal of a working capital
fund? Correct Answer To break even
A working capital fund has an officer (O-4) properly
assigned to the organization and that officer is doing the
work that would normally be performed by a GS-13. For
managerial cost accounting purposes, is the "cost" of that
officer's pay and benefits "charged" at the military O-4 rate
or the civilian GS-13 rate? Correct Answer Civilian GS-13
rate (and the proper MILPER account is reimbursed for
that amount)
Assume your organization overpaid a contractor on a
contract awarded with an appropriation that is now in the
cancelled status, and the contractor has sent in a check
for that overpayment. What can your organization legally
do with that refund from the contractor? Correct Answer
Credit the refund to the miscellaneous receipts of the US
Treasury
Monies not appropriated by Congress that are generated
primarily from the sale of goods and services are known
as what? Correct Answer Non-appropriated Funds
What is the mission of the DoD? Correct Answer Deter
war
To protect the security of our country
, Who reports to the SECDEF Correct Answer 3 Military
Departments (Army, Navy, Air Force)
17 Defense agencies
Multiple field activites
Trained and ready forces are assigned to a Combatant
Commander responsible for conducting military operation
by whom? Correct Answer President and SECDEF when
a military action is required
Organizational structure of Joint Chiefs of Staff Correct
Answer SECDEF to CJCS - Vice Chair JCS - Military
Components - Joint Staff (J1-J8)
Is the Chairman in the operational chain of command
between the President and Combatant Commands
Correct Answer CJSC is not in the operational chain of
command
What is the main mission of the JCS Correct Answer
Planning (Operating, Contingency, Long Range)
What is the JCS function within the chain of command?
Correct Answer Transmits to the commanders of the
Combatant Commands the orders of the President or the
SECDEF
Who are the principal members of the National Security
Council (NSC) Correct Answer President (Chairman), Vice
