ANNUAL TAOCO (COL) REFRESHER
TRAINING EXAM QUESTIONS AND
ANSWERS. VERIFIED 2025/2026.
What does Federal law say about certifying officers? - ANS DoD must use them, and they
always have full pecuniary liability.
Which of the following statements is TRUE about negligence as it applies to a certifying officer?
- ANS A certifying officer is presumed negligent when there is a fiscal irregularity.
Which of the following is a TRUE statement about receipts when filing a claim for payment? -
ANS Receipts are mandatory for all lodging and expenses of $75 or more.
What is a certifying officer's maximum level of pecuniary liability with regards to erroneous
payments? - ANS The full dollar value of the erroneous payment less any amount recovered
from the traveler.
To whom would you forward a request for an advance decision when faced with a questionable
payment? - ANS To your Component's General Counsel or DFAS
Which of the following is NOT a means of clearing a certifying officer's pecuniary liability? -
ANS The certifying officer shows that the investigation failed to prove negligence.
1 @COPYRIGHT 2025/2026 ALLRIGHTS RESERVED.
TRAINING EXAM QUESTIONS AND
ANSWERS. VERIFIED 2025/2026.
What does Federal law say about certifying officers? - ANS DoD must use them, and they
always have full pecuniary liability.
Which of the following statements is TRUE about negligence as it applies to a certifying officer?
- ANS A certifying officer is presumed negligent when there is a fiscal irregularity.
Which of the following is a TRUE statement about receipts when filing a claim for payment? -
ANS Receipts are mandatory for all lodging and expenses of $75 or more.
What is a certifying officer's maximum level of pecuniary liability with regards to erroneous
payments? - ANS The full dollar value of the erroneous payment less any amount recovered
from the traveler.
To whom would you forward a request for an advance decision when faced with a questionable
payment? - ANS To your Component's General Counsel or DFAS
Which of the following is NOT a means of clearing a certifying officer's pecuniary liability? -
ANS The certifying officer shows that the investigation failed to prove negligence.
1 @COPYRIGHT 2025/2026 ALLRIGHTS RESERVED.
