8/1/25, 7:44 PM CDFM Test 3
CDFM Test 3 ACTUAL EXAM 2025-2026 \LATEST
VERSION WITH COMPLETE QUESTIONS AND
CORRECT DETAILED ANSWERS \GRADED A+
What are the Three tests 1. Must bear a logical relationship
that must be met for use 2. Not Prohibited by law
of the Necessary Expense 3. Not funded elsewhere
doctrine
who grants relief of DFAS
liability to a certifying
officer for erroneous or
illegal payments in the
DoD
1. Required President to submit annual budget for all 3
branches of Government
What did the Budget and
2. Created Bureau of Budget-OMB
Accounting Act of 1921 do
3. Established General Accounting Office (now
Government Accounting Office)
1. Governs the congressional budget process
2. Defines some key budget terms, such as budget
authority, that are used in all phases of the budget
Congressional Budget Act
process.
of 1974 did what
3. Establishes the House and Senate budget
committees and the congressional budget office
(CBO)
1/27
,8/1/25, 7:44 PM CDFM Test 3
the person responsible for use of appropriated funds
What is a fiduciary certifier as to the proper Purpose, Time, and Amount, and for
those U.S. Codes.
What is a Pecuniary Physical Control of the Money.
Certifier
What type of certifier can Pecuniary Certifier
be granted relief if certain
conditions are met
If the law does not specify classified as indefinite
an amount of budget
authority available the
amount is?
What authorized an The Government Employees Incentive Awards Act 5
agency head to recognize USC 4503
superior performance with
awards of cash, time off,
or merchandise
Severable Services can 10 USC 2410(a)
cross fiscal years as long
as they are for no more
than 12 months. What law
codified this
1. Contract Disputes
Agencies must reimburse
2. No FEAR Act (Notification and Federal Anti-
the Judgment Fund in
discrimination and Retaliation Act)
these instances
3. EEO Settlement Claims
When paying the Current year at the time of Judgment
Judgement Fund, what
funds are used
Payment of a legitimate an unexpired appropriation of the same purpose
obligation from cancelled
year is paid from what
funds
2/27
, 8/1/25, 7:44 PM CDFM Test 3
What requires an agency 31 USC Section 1514
to have a system of
administrative controls
consistent with accounting
procedures
Recording a transaction Does not make the transaction a valid obligation
that is not sufficient to
constitute an obligation
Obtaining an advance DoD General Counsel
decision from Comptroller
General insulates Certifier
against pecuniary liability.
In DoD this is delegated to
In DoD who is responsible DFAS as delegated by SECDEF
for making determination
of relief
Entitlements, Payments, Collections and Control of
What are the four major
public funds
functions in DoD Finance
NOT Budgeting
What is the principal DFAS
organization in DoD with
the responsibility for
Finance requirements
What is the acronym for Disbursing Station Symbol Numbers (DSSN)
disbursing office
identification numbers
Accountable individuals in Certifying Officers, Disbursing Officers, and
the DoD Departmental Accountable Officials
Debt collection includes Current Employees and Military Members
collection of debts from Former Employees and Military Members
what three groups Vendors
3/27
CDFM Test 3 ACTUAL EXAM 2025-2026 \LATEST
VERSION WITH COMPLETE QUESTIONS AND
CORRECT DETAILED ANSWERS \GRADED A+
What are the Three tests 1. Must bear a logical relationship
that must be met for use 2. Not Prohibited by law
of the Necessary Expense 3. Not funded elsewhere
doctrine
who grants relief of DFAS
liability to a certifying
officer for erroneous or
illegal payments in the
DoD
1. Required President to submit annual budget for all 3
branches of Government
What did the Budget and
2. Created Bureau of Budget-OMB
Accounting Act of 1921 do
3. Established General Accounting Office (now
Government Accounting Office)
1. Governs the congressional budget process
2. Defines some key budget terms, such as budget
authority, that are used in all phases of the budget
Congressional Budget Act
process.
of 1974 did what
3. Establishes the House and Senate budget
committees and the congressional budget office
(CBO)
1/27
,8/1/25, 7:44 PM CDFM Test 3
the person responsible for use of appropriated funds
What is a fiduciary certifier as to the proper Purpose, Time, and Amount, and for
those U.S. Codes.
What is a Pecuniary Physical Control of the Money.
Certifier
What type of certifier can Pecuniary Certifier
be granted relief if certain
conditions are met
If the law does not specify classified as indefinite
an amount of budget
authority available the
amount is?
What authorized an The Government Employees Incentive Awards Act 5
agency head to recognize USC 4503
superior performance with
awards of cash, time off,
or merchandise
Severable Services can 10 USC 2410(a)
cross fiscal years as long
as they are for no more
than 12 months. What law
codified this
1. Contract Disputes
Agencies must reimburse
2. No FEAR Act (Notification and Federal Anti-
the Judgment Fund in
discrimination and Retaliation Act)
these instances
3. EEO Settlement Claims
When paying the Current year at the time of Judgment
Judgement Fund, what
funds are used
Payment of a legitimate an unexpired appropriation of the same purpose
obligation from cancelled
year is paid from what
funds
2/27
, 8/1/25, 7:44 PM CDFM Test 3
What requires an agency 31 USC Section 1514
to have a system of
administrative controls
consistent with accounting
procedures
Recording a transaction Does not make the transaction a valid obligation
that is not sufficient to
constitute an obligation
Obtaining an advance DoD General Counsel
decision from Comptroller
General insulates Certifier
against pecuniary liability.
In DoD this is delegated to
In DoD who is responsible DFAS as delegated by SECDEF
for making determination
of relief
Entitlements, Payments, Collections and Control of
What are the four major
public funds
functions in DoD Finance
NOT Budgeting
What is the principal DFAS
organization in DoD with
the responsibility for
Finance requirements
What is the acronym for Disbursing Station Symbol Numbers (DSSN)
disbursing office
identification numbers
Accountable individuals in Certifying Officers, Disbursing Officers, and
the DoD Departmental Accountable Officials
Debt collection includes Current Employees and Military Members
collection of debts from Former Employees and Military Members
what three groups Vendors
3/27
