AIPM- Exam 3 2025 Questions and
Answers
After Congress passes the DoD Appropriations Bill and the President signs it, the
Office of Management and Budget (OMB) distributes the Budget Authority to
DoD. - --Answer --Apportionment
Who sends apportions funds (Budget Authority) to the DoD Comptroller on a
quarterly, annual, or other periodic basis depending on the appropriation? - --
Answer --Office of Management and Budget (OMB)
Flow of funds: - --Answer --CONGRESS = APPROPRIATION
OFFICE OF MANAGEMENT& BUDGET = APPORTIONMENT
DEPARTMENT OF DEFENSE = RELEASE
DEPARTMENT OF ARMY = ALLOCATION
Authority granted by appropriation law to enter into obligations that will result in
immediate or future outlays. - --Answer --Budget Authority
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,What does the Execution Phase in the PPBE process consist of: - --
Answer --Commitment
Obligation
Expenditure
Outlay
An administrative reservation of funds, made upon receipt of a request for
spending. - --Answer --Commitment
Is the legal reservation of funds to make a future payment of money. - --
Answer --Obligation
A charge against available funds evidenced by voucher, claim, or other document
approved by a competent authority (represents the actual payment of funds). - --
Answer --Expenditure
Occurs when the vendor cashes the expenditure check and money flows from the
Treasury to the vendor or supplier. - --Answer --Outlay
Happens when a program office has a history of under-utilizing their budget
authority. - --Answer --Over-funding
Occurs when a program cannot execute its planned program with the funds
requested. - --Answer --Under-funding
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, After funds have passed their obligation period (e.g., RDT&E is 2 years) they go
into the _______ for 5 years and cannot be used for new obligations - --
Answer --Expired Account
After the 5-year "expired" period has passed the funds are ________ and can no
longer be used - --Answer --Cancelled
Prepared for all appropriation years that have not been completely expended, even
if the period of obligation availability has expired. - --Answer --Expenditure
Plans
Prepared for each fiscal year of funding that is available for new obligations. - --
Answer --Obligation Plans
Requires that funds appropriated by Congress be used only for the programs and
purposes for which the appropriation is made. - --Answer --
Misappropriation Act
Prohibits an obligation in excess of the appropriated amount or amount permitted
by agency regulations. (Forbids contract or obligation in advance of appropriations
and requires agency regulations to monitor and fix responsibility for violations of
the act.) - --Answer --Anti-Deficiency Act
....COPYRIGHT ©️ 2025 ALL RIGHTS RESERVED...TRUSTED & VERIFIED 3
Answers
After Congress passes the DoD Appropriations Bill and the President signs it, the
Office of Management and Budget (OMB) distributes the Budget Authority to
DoD. - --Answer --Apportionment
Who sends apportions funds (Budget Authority) to the DoD Comptroller on a
quarterly, annual, or other periodic basis depending on the appropriation? - --
Answer --Office of Management and Budget (OMB)
Flow of funds: - --Answer --CONGRESS = APPROPRIATION
OFFICE OF MANAGEMENT& BUDGET = APPORTIONMENT
DEPARTMENT OF DEFENSE = RELEASE
DEPARTMENT OF ARMY = ALLOCATION
Authority granted by appropriation law to enter into obligations that will result in
immediate or future outlays. - --Answer --Budget Authority
....COPYRIGHT ©️ 2025 ALL RIGHTS RESERVED...TRUSTED & VERIFIED 1
,What does the Execution Phase in the PPBE process consist of: - --
Answer --Commitment
Obligation
Expenditure
Outlay
An administrative reservation of funds, made upon receipt of a request for
spending. - --Answer --Commitment
Is the legal reservation of funds to make a future payment of money. - --
Answer --Obligation
A charge against available funds evidenced by voucher, claim, or other document
approved by a competent authority (represents the actual payment of funds). - --
Answer --Expenditure
Occurs when the vendor cashes the expenditure check and money flows from the
Treasury to the vendor or supplier. - --Answer --Outlay
Happens when a program office has a history of under-utilizing their budget
authority. - --Answer --Over-funding
Occurs when a program cannot execute its planned program with the funds
requested. - --Answer --Under-funding
....COPYRIGHT ©️ 2025 ALL RIGHTS RESERVED...TRUSTED & VERIFIED 2
, After funds have passed their obligation period (e.g., RDT&E is 2 years) they go
into the _______ for 5 years and cannot be used for new obligations - --
Answer --Expired Account
After the 5-year "expired" period has passed the funds are ________ and can no
longer be used - --Answer --Cancelled
Prepared for all appropriation years that have not been completely expended, even
if the period of obligation availability has expired. - --Answer --Expenditure
Plans
Prepared for each fiscal year of funding that is available for new obligations. - --
Answer --Obligation Plans
Requires that funds appropriated by Congress be used only for the programs and
purposes for which the appropriation is made. - --Answer --
Misappropriation Act
Prohibits an obligation in excess of the appropriated amount or amount permitted
by agency regulations. (Forbids contract or obligation in advance of appropriations
and requires agency regulations to monitor and fix responsibility for violations of
the act.) - --Answer --Anti-Deficiency Act
....COPYRIGHT ©️ 2025 ALL RIGHTS RESERVED...TRUSTED & VERIFIED 3
