CDFM MODULE 3 EXAM QUESTIONS
AND ANSWERS. VERIFIED 2026.
Federal appropriations law can be categorized into which three topical areas? - ANS Purpose,
Time and Amount
In the Department of Defense, final decision of fiscal law questions are "officially" rendered by
whom? - ANS DoD General Counsel, Courts
What are the basic types of budget authority used in the Federal Government? -
ANS Appropriations
Contract Authority
Borrowing Authority
Monetary Credits
Offsetting Collections and Receipts
Loan and Loan Guarantee Authority
Annual appropriations remain available for new obligations for how long? - ANS They
normally remain available for new obligations for ONE fiscal year
Operation and Maintenance (O&M) is an example of what type of appropriation -
ANS Annual appropriation
1 @COPYRIGHT 2025/2026 ALLRIGHTS RESERVED.
,RDT&E is an example of what type of appropriation? - ANS Multi-year appropriation
Budget authority does not expire in what type of appropriation? - ANS No-year appropriation
Article 1, Section 9, of the U.S. Constitution gives the power to appropriate funds for operating
the Government to which branch of the Government? - ANS Legislative Branch (Congress)
Which law established the House and the Senate Budget Committees and the Congressional
Budget Office (CBO)? - ANS Congressional Budget Act of 1974
What are the three tests that must be met for use of Necessary Expense doctrine? -
ANS Must bear a logical relationship, not prohibited by law, not funded elsewhere
Who are determined to be accountable individuals in the DoD? - ANS Certifying and
Disbursing Officers and Departmental Accountable Officials
Who grants relief of liability to a certifying officer for erroneous or illegal payments in the
Department of Defense? - ANS DFAS
What type of budgetary resources remain available for new obligations for more than one fiscal
year? - ANS Multi-year authority
What type of budgetary resources remains available for new obligations until the purpose for
which they were provided is carried out? - ANS No-year authority
What type of Congressional resolution can be thought of as a temporary appropriations act? -
ANS Continuing resolution
2 @COPYRIGHT 2025/2026 ALLRIGHTS RESERVED.
, If a Contracting Officers signs a contract in advance of an appropriation, what type of violation
ahs occurred? - ANS Anti Deficiency Act Violation
What agency apportions funds for working capital fund? - ANS OMB
What are the four major functions in DoD Finance? - ANS Entitlements, Payments,
Collections, Control of Public Funds
What is the primary organization in DoD with the responsibility for Finance requirements? -
ANS DFAS
What is the acronym for disbursing office identification number? - ANS DSSN
What three primary types of officials are accountable Individuals in the DoD? - ANS Certifying
Officers, Disbursing Officers, Departmental Accountable Officials
Debt collection incudes collection of debts from what three groups? - ANS Current
Employees and Military Members, Former Employees and Military Members, Vendors
What is the normal collection method for debts owed by active military members and civilian
employees who are still in service? - ANS Salary Offset
When collecting debts owed by vendors that have failed to properly respond to the demand
letters, what is the next step? - ANS Do Not Pay List
3 @COPYRIGHT 2025/2026 ALLRIGHTS RESERVED.
AND ANSWERS. VERIFIED 2026.
Federal appropriations law can be categorized into which three topical areas? - ANS Purpose,
Time and Amount
In the Department of Defense, final decision of fiscal law questions are "officially" rendered by
whom? - ANS DoD General Counsel, Courts
What are the basic types of budget authority used in the Federal Government? -
ANS Appropriations
Contract Authority
Borrowing Authority
Monetary Credits
Offsetting Collections and Receipts
Loan and Loan Guarantee Authority
Annual appropriations remain available for new obligations for how long? - ANS They
normally remain available for new obligations for ONE fiscal year
Operation and Maintenance (O&M) is an example of what type of appropriation -
ANS Annual appropriation
1 @COPYRIGHT 2025/2026 ALLRIGHTS RESERVED.
,RDT&E is an example of what type of appropriation? - ANS Multi-year appropriation
Budget authority does not expire in what type of appropriation? - ANS No-year appropriation
Article 1, Section 9, of the U.S. Constitution gives the power to appropriate funds for operating
the Government to which branch of the Government? - ANS Legislative Branch (Congress)
Which law established the House and the Senate Budget Committees and the Congressional
Budget Office (CBO)? - ANS Congressional Budget Act of 1974
What are the three tests that must be met for use of Necessary Expense doctrine? -
ANS Must bear a logical relationship, not prohibited by law, not funded elsewhere
Who are determined to be accountable individuals in the DoD? - ANS Certifying and
Disbursing Officers and Departmental Accountable Officials
Who grants relief of liability to a certifying officer for erroneous or illegal payments in the
Department of Defense? - ANS DFAS
What type of budgetary resources remain available for new obligations for more than one fiscal
year? - ANS Multi-year authority
What type of budgetary resources remains available for new obligations until the purpose for
which they were provided is carried out? - ANS No-year authority
What type of Congressional resolution can be thought of as a temporary appropriations act? -
ANS Continuing resolution
2 @COPYRIGHT 2025/2026 ALLRIGHTS RESERVED.
, If a Contracting Officers signs a contract in advance of an appropriation, what type of violation
ahs occurred? - ANS Anti Deficiency Act Violation
What agency apportions funds for working capital fund? - ANS OMB
What are the four major functions in DoD Finance? - ANS Entitlements, Payments,
Collections, Control of Public Funds
What is the primary organization in DoD with the responsibility for Finance requirements? -
ANS DFAS
What is the acronym for disbursing office identification number? - ANS DSSN
What three primary types of officials are accountable Individuals in the DoD? - ANS Certifying
Officers, Disbursing Officers, Departmental Accountable Officials
Debt collection incudes collection of debts from what three groups? - ANS Current
Employees and Military Members, Former Employees and Military Members, Vendors
What is the normal collection method for debts owed by active military members and civilian
employees who are still in service? - ANS Salary Offset
When collecting debts owed by vendors that have failed to properly respond to the demand
letters, what is the next step? - ANS Do Not Pay List
3 @COPYRIGHT 2025/2026 ALLRIGHTS RESERVED.
