CDFM Module Exam Questions and
Answers Verified Solutions Latest Update
2026/2027
Question:
Who grants relief of liability to a certifying officer for erroneous or illegal payments in the
Department of Defense?
Answer:
The Defense Finance and Accounting Service (*DFAS*)
(p. 3.1.51)
Question:
What type of budgetary resources remains available for new obligations for more than one fiscal
year?
Answer:
Multi-year authority
(p. 3.1.24)
Question:
What type of Congressional resolution can be thought of as a temporary appropriations act?
Answer:
Continuing Resolution (*CR*)
(p. 3.1.41)
Question:
What agency apportions funds for a working capital fund?
Answer:
,The Office of Management and Budget (*OMB*)
(p. 2.1.71)
Question:
What is the acronym for disbursing office identification numbers?
Answer:
Disbursing Station Symbol Numbers (*DSSN*)
(p. 3.2.30)
Question:
What three primary types of officials are accountable Individuals in the DoD?
Answer:
Certifying Officers (*CO*),
Disbursing Officers (*DO*),
Departmental Accountable Officials (*DAO*)
(p. 2.2.21, 2.2.64)
Question:
What is the normal collection method for debts owed by active military members and civilian
employees who are still in service?
Answer:
Salary Offset garnishing
(p. 3.2.38)
Question:
When collecting debts owed by vendors that have failed to properly respond to the demand letters,
what is the next step?
Answer:
Do Not Pay List
(p. 3.2.40)
,Question:
When in doubt about the proper use of an appropriation, what may the disbursing officer request
form the OSD General Counsel on the propriety of the prospective payment?
Answer:
An Advance Decision
(p. 3.2.12)
Question:
When a civilian employee moves from a job overseas to a job in the states, which organization pays
for the Permanent Duty Travel?
Answer:
The "*losing*" activity
(the *OCONUS* activity)
(p. 3.2.22)
Question:
Name the supporting documents required in the DoD Payment Package?
Answer:
Contract
Invoice
Proof of Receipt
Acceptance Document
(p. 3.2.24)
Question:
Name two key forms that provide accountability and control by Disbursing Officers?
Answer:
Standard Form *1219*, Statement of Accountability (monthly)
DD Form *2657*, Daily Statement of Accountability
(p. 3.2.44)
Question:
, What term is used to describe Federal Government funds that have been paid but have not yet been
identified to a specific organization?
Answer:
Undistributed Disbursement
(p. 3.3.39)
Question:
The aggregate amount of an entity's funds in the Treasury is in what account?
Answer:
Fund Balance with Treasury
(p. 3.3.39)
Question:
Which three Federal agencies established the FASAB?
Answer:
The Government Accountability Office (*GAO*),
the Department of Treasury, and
the Office of Management and Budget (*OMB*)
(p. 3.3.13)
Question:
What is the Federal law that specifically required existing CFO agencies to have financial
statements that successfully pass a financial audit?
Answer:
The Government Management Reform Act of 1994
(p. 3.4.5)
Question:
Which standards generally apply to all Federal Government audits?
Answer:
Answers Verified Solutions Latest Update
2026/2027
Question:
Who grants relief of liability to a certifying officer for erroneous or illegal payments in the
Department of Defense?
Answer:
The Defense Finance and Accounting Service (*DFAS*)
(p. 3.1.51)
Question:
What type of budgetary resources remains available for new obligations for more than one fiscal
year?
Answer:
Multi-year authority
(p. 3.1.24)
Question:
What type of Congressional resolution can be thought of as a temporary appropriations act?
Answer:
Continuing Resolution (*CR*)
(p. 3.1.41)
Question:
What agency apportions funds for a working capital fund?
Answer:
,The Office of Management and Budget (*OMB*)
(p. 2.1.71)
Question:
What is the acronym for disbursing office identification numbers?
Answer:
Disbursing Station Symbol Numbers (*DSSN*)
(p. 3.2.30)
Question:
What three primary types of officials are accountable Individuals in the DoD?
Answer:
Certifying Officers (*CO*),
Disbursing Officers (*DO*),
Departmental Accountable Officials (*DAO*)
(p. 2.2.21, 2.2.64)
Question:
What is the normal collection method for debts owed by active military members and civilian
employees who are still in service?
Answer:
Salary Offset garnishing
(p. 3.2.38)
Question:
When collecting debts owed by vendors that have failed to properly respond to the demand letters,
what is the next step?
Answer:
Do Not Pay List
(p. 3.2.40)
,Question:
When in doubt about the proper use of an appropriation, what may the disbursing officer request
form the OSD General Counsel on the propriety of the prospective payment?
Answer:
An Advance Decision
(p. 3.2.12)
Question:
When a civilian employee moves from a job overseas to a job in the states, which organization pays
for the Permanent Duty Travel?
Answer:
The "*losing*" activity
(the *OCONUS* activity)
(p. 3.2.22)
Question:
Name the supporting documents required in the DoD Payment Package?
Answer:
Contract
Invoice
Proof of Receipt
Acceptance Document
(p. 3.2.24)
Question:
Name two key forms that provide accountability and control by Disbursing Officers?
Answer:
Standard Form *1219*, Statement of Accountability (monthly)
DD Form *2657*, Daily Statement of Accountability
(p. 3.2.44)
Question:
, What term is used to describe Federal Government funds that have been paid but have not yet been
identified to a specific organization?
Answer:
Undistributed Disbursement
(p. 3.3.39)
Question:
The aggregate amount of an entity's funds in the Treasury is in what account?
Answer:
Fund Balance with Treasury
(p. 3.3.39)
Question:
Which three Federal agencies established the FASAB?
Answer:
The Government Accountability Office (*GAO*),
the Department of Treasury, and
the Office of Management and Budget (*OMB*)
(p. 3.3.13)
Question:
What is the Federal law that specifically required existing CFO agencies to have financial
statements that successfully pass a financial audit?
Answer:
The Government Management Reform Act of 1994
(p. 3.4.5)
Question:
Which standards generally apply to all Federal Government audits?
Answer:
