1
CDFM - Module 3 2025/2026 Exam
Questions Marking Scheme New Update
| A+ Rated
What are the three tests that must be met for use of the Necessary Expense
doctrine? - 🧠 ANSWER ✔✔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? - 🧠 ANSWER ✔✔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? - 🧠 ANSWER ✔✔Multi-year authority
(p. 3.1.24)
1
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,2
What type of Congressional resolution can be thought of as a temporary
appropriations act? - 🧠 ANSWER ✔✔Continuing Resolution (*CR*)
(p. 3.1.41)
What agency apportions funds for a working capital fund? - 🧠 ANSWER ✔✔The
Office of Management and Budget (*OMB*)
(p. 2.1.71)
What is the acronym for disbursing office identification numbers? - 🧠 ANSWER
✔✔Disbursing Station Symbol Numbers (*DSSN*)
(p. 3.2.30)
What three primary types of officials are accountable Individuals in the DoD? - 🧠
ANSWER ✔✔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? - 🧠 ANSWER ✔✔Salary Offset
garnishing
2
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,3
(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? - 🧠 ANSWER ✔✔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? - 🧠 ANSWER ✔✔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? - 🧠 ANSWER ✔✔The
"*losing*" activity
(the *OCONUS* activity)
(p. 3.2.22)
Name the supporting documents required in the DoD Payment Package? - 🧠
ANSWER ✔✔Contract
Invoice
Proof of Receipt
3
COPYRIGHT©NINJANERD 2025/2026. YEAR PUBLISHED 2025. COMPANY REGISTRATION NUMBER: 619652435. TERMS OF USE. PRIVACY
STATEMENT. ALL RIGHTS RESERVED
, 4
Acceptance Document
(p. 3.2.24)
Name two key forms that provide accountability and control by Disbursing
Officers? - 🧠 ANSWER ✔✔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? - 🧠 ANSWER
✔✔Undistributed Disbursement
(p. 3.3.39)
The aggregate amount of an entity's funds in the Treasury is in what account? - 🧠
ANSWER ✔✔Fund Balance with Treasury
(p. 3.3.39)
Which three Federal agencies established the FASAB? - 🧠 ANSWER ✔✔The
Government Accountability Office (*GAO*),
the Department of Treasury, and
4
COPYRIGHT©NINJANERD 2025/2026. YEAR PUBLISHED 2025. COMPANY REGISTRATION NUMBER: 619652435. TERMS OF USE. PRIVACY
STATEMENT. ALL RIGHTS RESERVED
CDFM - Module 3 2025/2026 Exam
Questions Marking Scheme New Update
| A+ Rated
What are the three tests that must be met for use of the Necessary Expense
doctrine? - 🧠 ANSWER ✔✔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? - 🧠 ANSWER ✔✔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? - 🧠 ANSWER ✔✔Multi-year authority
(p. 3.1.24)
1
COPYRIGHT©NINJANERD 2025/2026. YEAR PUBLISHED 2025. COMPANY REGISTRATION NUMBER: 619652435. TERMS OF USE. PRIVACY
STATEMENT. ALL RIGHTS RESERVED
,2
What type of Congressional resolution can be thought of as a temporary
appropriations act? - 🧠 ANSWER ✔✔Continuing Resolution (*CR*)
(p. 3.1.41)
What agency apportions funds for a working capital fund? - 🧠 ANSWER ✔✔The
Office of Management and Budget (*OMB*)
(p. 2.1.71)
What is the acronym for disbursing office identification numbers? - 🧠 ANSWER
✔✔Disbursing Station Symbol Numbers (*DSSN*)
(p. 3.2.30)
What three primary types of officials are accountable Individuals in the DoD? - 🧠
ANSWER ✔✔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? - 🧠 ANSWER ✔✔Salary Offset
garnishing
2
COPYRIGHT©NINJANERD 2025/2026. YEAR PUBLISHED 2025. COMPANY REGISTRATION NUMBER: 619652435. TERMS OF USE. PRIVACY
STATEMENT. ALL RIGHTS RESERVED
,3
(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? - 🧠 ANSWER ✔✔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? - 🧠 ANSWER ✔✔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? - 🧠 ANSWER ✔✔The
"*losing*" activity
(the *OCONUS* activity)
(p. 3.2.22)
Name the supporting documents required in the DoD Payment Package? - 🧠
ANSWER ✔✔Contract
Invoice
Proof of Receipt
3
COPYRIGHT©NINJANERD 2025/2026. YEAR PUBLISHED 2025. COMPANY REGISTRATION NUMBER: 619652435. TERMS OF USE. PRIVACY
STATEMENT. ALL RIGHTS RESERVED
, 4
Acceptance Document
(p. 3.2.24)
Name two key forms that provide accountability and control by Disbursing
Officers? - 🧠 ANSWER ✔✔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? - 🧠 ANSWER
✔✔Undistributed Disbursement
(p. 3.3.39)
The aggregate amount of an entity's funds in the Treasury is in what account? - 🧠
ANSWER ✔✔Fund Balance with Treasury
(p. 3.3.39)
Which three Federal agencies established the FASAB? - 🧠 ANSWER ✔✔The
Government Accountability Office (*GAO*),
the Department of Treasury, and
4
COPYRIGHT©NINJANERD 2025/2026. YEAR PUBLISHED 2025. COMPANY REGISTRATION NUMBER: 619652435. TERMS OF USE. PRIVACY
STATEMENT. ALL RIGHTS RESERVED
