CDFM MODULE 3 FINAL PAPER 2026 TESTED
QUESTIONS WITH FULL SOLUTION GRADED
A+
◉ In the Department of Defense, final decision of fiscal law
questions are "officially" rendered by whom? Answer: DoD General
Counsel, Courts
◉ What are the basic types of budget authority used in the Federal
Government? Answer: 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? Answer: They normally remain available for new
obligations for ONE fiscal year
◉ Operation and Maintenance (O&M) is an example of what type of
appropriation Answer: Annual appropriation
,◉ RDT&E is an example of what type of appropriation? Answer:
Multi-year appropriation
◉ Budget authority does not expire in what type of appropriation?
Answer: 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? Answer: Legislative Branch (Congress)
◉ Which law established the House and the Senate Budget
Committees and the Congressional Budget Office (CBO)? Answer:
Congressional Budget Act of 1974
◉ What are the three tests that must be met for use of Necessary
Expense doctrine? Answer: Must bear a logical relationship, not
prohibited by law, not funded elsewhere
◉ Who are determined to be accountable individuals in the DoD?
Answer: 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? Answer: DFAS
,◉ What type of budgetary resources remain available for new
obligations for more than one fiscal year? Answer: Multi-year
authority
◉ What type of budgetary resources remains available for new
obligations until the purpose for which they were provided is
carried out? Answer: No-year authority
◉ What type of Congressional resolution can be thought of as a
temporary appropriations act? Answer: Continuing resolution
◉ If a Contracting Officers signs a contract in advance of an
appropriation, what type of violation ahs occurred? Answer: Anti
Deficiency Act Violation
◉ What agency apportions funds for working capital fund? Answer:
OMB
◉ What are the four major functions in DoD Finance? Answer:
Entitlements, Payments, Collections, Control of Public Funds
◉ What is the primary organization in DoD with the responsibility
for Finance requirements? Answer: DFAS
, ◉ What is the acronym for disbursing office identification number?
Answer: DSSN
◉ What three primary types of officials are accountable Individuals
in the DoD? Answer: Certifying Officers, Disbursing Officers,
Departmental Accountable Officials
◉ Debt collection incudes collection of debts from what three
groups? Answer: 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?
Answer: Salary Offset
◉ When collecting debts owed by vendors that have failed to
properly respond to the demand letters, what is the next step?
Answer: Do Not Pay List
◉ When in doubt about the proper use of an appropriation, what
may the disbursing officer request from the OSD General Counsel on
the propriety of the prospective payment? Answer: An advance
decision
QUESTIONS WITH FULL SOLUTION GRADED
A+
◉ In the Department of Defense, final decision of fiscal law
questions are "officially" rendered by whom? Answer: DoD General
Counsel, Courts
◉ What are the basic types of budget authority used in the Federal
Government? Answer: 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? Answer: They normally remain available for new
obligations for ONE fiscal year
◉ Operation and Maintenance (O&M) is an example of what type of
appropriation Answer: Annual appropriation
,◉ RDT&E is an example of what type of appropriation? Answer:
Multi-year appropriation
◉ Budget authority does not expire in what type of appropriation?
Answer: 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? Answer: Legislative Branch (Congress)
◉ Which law established the House and the Senate Budget
Committees and the Congressional Budget Office (CBO)? Answer:
Congressional Budget Act of 1974
◉ What are the three tests that must be met for use of Necessary
Expense doctrine? Answer: Must bear a logical relationship, not
prohibited by law, not funded elsewhere
◉ Who are determined to be accountable individuals in the DoD?
Answer: 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? Answer: DFAS
,◉ What type of budgetary resources remain available for new
obligations for more than one fiscal year? Answer: Multi-year
authority
◉ What type of budgetary resources remains available for new
obligations until the purpose for which they were provided is
carried out? Answer: No-year authority
◉ What type of Congressional resolution can be thought of as a
temporary appropriations act? Answer: Continuing resolution
◉ If a Contracting Officers signs a contract in advance of an
appropriation, what type of violation ahs occurred? Answer: Anti
Deficiency Act Violation
◉ What agency apportions funds for working capital fund? Answer:
OMB
◉ What are the four major functions in DoD Finance? Answer:
Entitlements, Payments, Collections, Control of Public Funds
◉ What is the primary organization in DoD with the responsibility
for Finance requirements? Answer: DFAS
, ◉ What is the acronym for disbursing office identification number?
Answer: DSSN
◉ What three primary types of officials are accountable Individuals
in the DoD? Answer: Certifying Officers, Disbursing Officers,
Departmental Accountable Officials
◉ Debt collection incudes collection of debts from what three
groups? Answer: 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?
Answer: Salary Offset
◉ When collecting debts owed by vendors that have failed to
properly respond to the demand letters, what is the next step?
Answer: Do Not Pay List
◉ When in doubt about the proper use of an appropriation, what
may the disbursing officer request from the OSD General Counsel on
the propriety of the prospective payment? Answer: An advance
decision
