Certified Defense Financial Manager.
CDFM Evaluation test.Latest 2025
What are the three tests that must be met for use of the Necessary Expense doctrine?
Must bear a logical relationship
Not prohibited by law
Not funded elsewhere
(p 3.1.17)
Who grants relief of liability to a certifying officer for erroneous or illegal payments in the Department of Defense?
The Defense Finance and Accounting Service (DFAS)
(p. 3.1.51)
What type of budgetary resources remains available for new obligations for more than one fiscal year?
Multi-year authority
(p. 3.1.24)
What type of Congressional resolution can be thought of as a temporary appropriations act?
Continuing Resolution (CR)
(p. 3.1.41)
What agency apportions funds for a working capital fund?
The Office of Management and Budget (OMB)
(p. 2.1.71)
What is the acronym for disbursing office identification numbers?
Disbursing Station Symbol Numbers (DSSN)
(p. 3.2.30)
What three primary types of officials are accountable Individuals in the DoD?
Certifying Officers (CO),
Disbursing Officers (DO),
Departmental Accountable Officials (DAO)
(p. 2.2.21, 2.2.64)
,What is the normal collection method for debts owed by active military members and civilian employees who are still
in service?
Salary Offset garnishing
(p. 3.2.38)
When collecting debts owed by vendors that have failed to properly respond to the demand letters, what is the next
step?
Do Not Pay List
(p. 3.2.40)
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?
An Advance Decision
(p. 3.2.12)
When a civilian employee moves from a job overseas to a job in the states, which organization pays for the
Permanent Duty Travel?
The "losing" activity
(the OCONUS activity)
(p. 3.2.22)
Name the supporting documents required in the DoD Payment Package?
Contract
Invoice
Proof of Receipt
Acceptance Document
(p. 3.2.24)
Name two key forms that provide accountability and control by Disbursing Officers?
Standard Form 1219, Statement of Accountability (monthly)
DD Form 2657, Daily Statement of Accountability
(p. 3.2.44)
What term is used to describe Federal Government funds that have been paid but have not yet been identified to a
specific organization?
Undistributed Disbursement
(p. 3.3.39)
The aggregate amount of an entity's funds in the Treasury is in what account?
Fund Balance with Treasury
(p. 3.3.39)
,Which three Federal agencies established the FASAB?
The Government Accountability Office (GAO),
the Department of Treasury, and
the Office of Management and Budget (OMB)
(p. 3.3.13)
What is the Federal law that specifically requires existing CFO agencies to have financial statements that
successfully pass a financial audit?
The Government Management Reform Act of 1994
(p. 3.4.5)
Which standards generally apply to all Federal Government audits?
GAO Standards or GAGAS
(p. 3.4.10)
How many hours of continuing professional education must an auditor complete every 2 years?
80 hours in 2 years
(p. 3.4.14)
What is the minimum number of hours that must be completed in any year of the 2-year period?
20 hours minimum each year
(p. 3.4.14)
The auditor is restricted access to essential data necessary to satisfy the audit objective. What type of impairment
would this be?
External Impairment
(p. 3.4.12)
Which type of audit is expected to determine whether:
- The financial information is presented in accordance with established stated criteria;
- The entity has adhered to specific financial compliance requirements; and
- The entity's internal control structure over financial reporting and/or safeguarding of assets is suitably designed and
implemented to achieve the control objective?
Financial Audit
(p. 3.4.22)
Which type of audit is expected to determine whether:
- The entity is acquiring, using, and protecting its resources economically and efficiently;
- The entity's programs are achieving the desired results or benefits; and
- The entity is accomplishing its mission in accordance with applicable laws, regulations, and public policies.
Performance Audit
, (p. 3.4.22)
What does Title 31 do?
Provides statutory authority for the use, control, and accountability of public funds.
The established rule is that the expenditure of public funds is proper only when authorized by Congress, not that
public funds may be expended unless prohibited by Congress.
Basic Axiom of Fiscal Law
What are the sources of Fiscal Law?
- The Constitution
- Authorization Acts
- Appropriation Acts
- General Statutes
- CG Decisions & Courts
Which part of the constitution empowers the Congress to pass bills for the raising of revenue, and delineates how
bills will pass from the Congress to the President for signature or veto?
Article 1, Section 7
Which part of the constitution empowers Congress to collect taxes?
Article 1, Section 8, Clause 1
Which part of the constitution requires appropriations in law before money may be spent from the Treasury?
The term appropriation applies broadly to any law that permits a Government employee to spend money, not just to
the regular appropriation bill.
Article 1, Section 9, Clause 7
What did the Budget and Accounting Act of 1921 provide?
- Required the President to submit an annual budget to Congress for all three branches of the Federal Government
- Created a budget office for the President (chgd to OBM in 1970)
- Established the General Accounting Office (now called the Government Accountability Office)
This law:
- Governs the congressional budget process
- Defines some key budget terms, such as budget authority, that are used in all phases of the budget process
- Establishes the House and Senate Budget committees and the Congressional Budget Office (CBO)
P.L. 93-344 and P.L. 100-119 Congressionl Budget Act of 1974
This law prescribes rules and procedures designed to constrain spending and receipts legislation.
P.L. 99-177 Congressional Balanced Budget and Emergency Deficit Control Act of 1985
These sections prescribe rules and procedures for budget execution. The overarching statutory requirement for the
use, control and accountability of funds are found here.
31 USC 13 and 15
CDFM Evaluation test.Latest 2025
What are the three tests that must be met for use of the Necessary Expense doctrine?
Must bear a logical relationship
Not prohibited by law
Not funded elsewhere
(p 3.1.17)
Who grants relief of liability to a certifying officer for erroneous or illegal payments in the Department of Defense?
The Defense Finance and Accounting Service (DFAS)
(p. 3.1.51)
What type of budgetary resources remains available for new obligations for more than one fiscal year?
Multi-year authority
(p. 3.1.24)
What type of Congressional resolution can be thought of as a temporary appropriations act?
Continuing Resolution (CR)
(p. 3.1.41)
What agency apportions funds for a working capital fund?
The Office of Management and Budget (OMB)
(p. 2.1.71)
What is the acronym for disbursing office identification numbers?
Disbursing Station Symbol Numbers (DSSN)
(p. 3.2.30)
What three primary types of officials are accountable Individuals in the DoD?
Certifying Officers (CO),
Disbursing Officers (DO),
Departmental Accountable Officials (DAO)
(p. 2.2.21, 2.2.64)
,What is the normal collection method for debts owed by active military members and civilian employees who are still
in service?
Salary Offset garnishing
(p. 3.2.38)
When collecting debts owed by vendors that have failed to properly respond to the demand letters, what is the next
step?
Do Not Pay List
(p. 3.2.40)
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?
An Advance Decision
(p. 3.2.12)
When a civilian employee moves from a job overseas to a job in the states, which organization pays for the
Permanent Duty Travel?
The "losing" activity
(the OCONUS activity)
(p. 3.2.22)
Name the supporting documents required in the DoD Payment Package?
Contract
Invoice
Proof of Receipt
Acceptance Document
(p. 3.2.24)
Name two key forms that provide accountability and control by Disbursing Officers?
Standard Form 1219, Statement of Accountability (monthly)
DD Form 2657, Daily Statement of Accountability
(p. 3.2.44)
What term is used to describe Federal Government funds that have been paid but have not yet been identified to a
specific organization?
Undistributed Disbursement
(p. 3.3.39)
The aggregate amount of an entity's funds in the Treasury is in what account?
Fund Balance with Treasury
(p. 3.3.39)
,Which three Federal agencies established the FASAB?
The Government Accountability Office (GAO),
the Department of Treasury, and
the Office of Management and Budget (OMB)
(p. 3.3.13)
What is the Federal law that specifically requires existing CFO agencies to have financial statements that
successfully pass a financial audit?
The Government Management Reform Act of 1994
(p. 3.4.5)
Which standards generally apply to all Federal Government audits?
GAO Standards or GAGAS
(p. 3.4.10)
How many hours of continuing professional education must an auditor complete every 2 years?
80 hours in 2 years
(p. 3.4.14)
What is the minimum number of hours that must be completed in any year of the 2-year period?
20 hours minimum each year
(p. 3.4.14)
The auditor is restricted access to essential data necessary to satisfy the audit objective. What type of impairment
would this be?
External Impairment
(p. 3.4.12)
Which type of audit is expected to determine whether:
- The financial information is presented in accordance with established stated criteria;
- The entity has adhered to specific financial compliance requirements; and
- The entity's internal control structure over financial reporting and/or safeguarding of assets is suitably designed and
implemented to achieve the control objective?
Financial Audit
(p. 3.4.22)
Which type of audit is expected to determine whether:
- The entity is acquiring, using, and protecting its resources economically and efficiently;
- The entity's programs are achieving the desired results or benefits; and
- The entity is accomplishing its mission in accordance with applicable laws, regulations, and public policies.
Performance Audit
, (p. 3.4.22)
What does Title 31 do?
Provides statutory authority for the use, control, and accountability of public funds.
The established rule is that the expenditure of public funds is proper only when authorized by Congress, not that
public funds may be expended unless prohibited by Congress.
Basic Axiom of Fiscal Law
What are the sources of Fiscal Law?
- The Constitution
- Authorization Acts
- Appropriation Acts
- General Statutes
- CG Decisions & Courts
Which part of the constitution empowers the Congress to pass bills for the raising of revenue, and delineates how
bills will pass from the Congress to the President for signature or veto?
Article 1, Section 7
Which part of the constitution empowers Congress to collect taxes?
Article 1, Section 8, Clause 1
Which part of the constitution requires appropriations in law before money may be spent from the Treasury?
The term appropriation applies broadly to any law that permits a Government employee to spend money, not just to
the regular appropriation bill.
Article 1, Section 9, Clause 7
What did the Budget and Accounting Act of 1921 provide?
- Required the President to submit an annual budget to Congress for all three branches of the Federal Government
- Created a budget office for the President (chgd to OBM in 1970)
- Established the General Accounting Office (now called the Government Accountability Office)
This law:
- Governs the congressional budget process
- Defines some key budget terms, such as budget authority, that are used in all phases of the budget process
- Establishes the House and Senate Budget committees and the Congressional Budget Office (CBO)
P.L. 93-344 and P.L. 100-119 Congressionl Budget Act of 1974
This law prescribes rules and procedures designed to constrain spending and receipts legislation.
P.L. 99-177 Congressional Balanced Budget and Emergency Deficit Control Act of 1985
These sections prescribe rules and procedures for budget execution. The overarching statutory requirement for the
use, control and accountability of funds are found here.
31 USC 13 and 15
