8/1/25, 7:41 PM CDFM - Module 3
CDFM - Module 3 ACTUAL EXAM 2025-2026
\LATEST VERSION WITH COMPLETE QUESTIONS
AND CORRECT DETAILED ANSWERS \GRADED A+
What are the three tests Must bear a logical relationship
that must be met for use Not prohibited by law
of the Necessary Expense Not funded elsewhere
doctrine? (p 3.1.17)
Who grants relief of The Defense Finance and Accounting Service (DFAS)
liability to a certifying (p. 3.1.51)
officer for erroneous or
illegal payments in the
Department of Defense?
What type of budgetary Multi-year authority
resources remains (p. 3.1.24)
available for new
obligations for more than
one fiscal year?
What type of Continuing Resolution (CR)
Congressional resolution (p. 3.1.41)
can be thought of as a
temporary appropriations
act?
What agency apportions The Office of Management and Budget (OMB)
funds for a working capital (p. 2.1.71)
fund?
1/59
,8/1/25, 7:41 PM CDFM - Module 3
What is the acronym for Disbursing Station Symbol Numbers (DSSN)
disbursing office (p. 3.2.30)
identification numbers?
What three primary types Certifying Officers (CO),
of officials are Disbursing Officers (DO),
accountable Individuals in Departmental Accountable Officials (DAO)
the DoD? (p. 2.2.21, 2.2.64)
What is the normal Salary Offset garnishing
collection method for (p. 3.2.38)
debts owed by active
military members and
civilian employees who
are still in service?
When collecting debts Do Not Pay List
owed by vendors that (p. 3.2.40)
have failed to properly
respond to the demand
letters, what is the next
step?
When in doubt about the An Advance Decision
proper use of an (p. 3.2.12)
appropriation, what may
the disbursing officer
request form the OSD
General Counsel on the
propriety of the
prospective payment?
When a civilian employee The "losing" activity
moves from a job (the OCONUS activity)
overseas to a job in the (p. 3.2.22)
states, which organization
pays for the Permanent
Duty Travel?
2/59
,8/1/25, 7:41 PM CDFM - Module 3
Contract
Name the supporting Invoice
documents required in the Proof of Receipt
DoD Payment Package? Acceptance Document
(p. 3.2.24)
Name two key forms that Standard Form 1219, Statement of Accountability
provide accountability and (monthly)
control by Disbursing DD Form 2657, Daily Statement of Accountability
Officers? (p. 3.2.44)
What term is used to Undistributed Disbursement
describe Federal (p. 3.3.39)
Government funds that
have been paid but have
not yet been identified to
a specific organization?
The aggregate amount of Fund Balance with Treasury
an entity's funds in the (p. 3.3.39)
Treasury is in what
account?
The Government Accountability Office (GAO),
Which three Federal
the Department of Treasury, and
agencies established the
the Office of Management and Budget (OMB)
FASAB?
(p. 3.3.13)
What is the Federal law The Government Management Reform Act of 1994
that specifically required (p. 3.4.5)
existing CFO agencies to
have financial statements
that successfully pass a
financial audit?
Which standards generally GAO Standards or GAGAS
apply to all Federal (p. 3.4.10)
Government audits?
3/59
, 8/1/25, 7:41 PM CDFM - Module 3
How many hours of 80 hours in 2 years
continuing professional (p. 3.4.14)
education must an auditor
complete every 2 years?
What is the minimum 20 hours minimum each year
number of hours that must (p. 3.4.14)
be completed in any year
of the 2-year period?
The auditor is restricted External Impairment
access to essential data (p. 3.4.12)
necessary to satisfy the
audit objective. What type
of impairment would this
be?
Which type of audit is Financial Audit
expected to determine (p. 3.4.22)
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?
4/59
CDFM - Module 3 ACTUAL EXAM 2025-2026
\LATEST VERSION WITH COMPLETE QUESTIONS
AND CORRECT DETAILED ANSWERS \GRADED A+
What are the three tests Must bear a logical relationship
that must be met for use Not prohibited by law
of the Necessary Expense Not funded elsewhere
doctrine? (p 3.1.17)
Who grants relief of The Defense Finance and Accounting Service (DFAS)
liability to a certifying (p. 3.1.51)
officer for erroneous or
illegal payments in the
Department of Defense?
What type of budgetary Multi-year authority
resources remains (p. 3.1.24)
available for new
obligations for more than
one fiscal year?
What type of Continuing Resolution (CR)
Congressional resolution (p. 3.1.41)
can be thought of as a
temporary appropriations
act?
What agency apportions The Office of Management and Budget (OMB)
funds for a working capital (p. 2.1.71)
fund?
1/59
,8/1/25, 7:41 PM CDFM - Module 3
What is the acronym for Disbursing Station Symbol Numbers (DSSN)
disbursing office (p. 3.2.30)
identification numbers?
What three primary types Certifying Officers (CO),
of officials are Disbursing Officers (DO),
accountable Individuals in Departmental Accountable Officials (DAO)
the DoD? (p. 2.2.21, 2.2.64)
What is the normal Salary Offset garnishing
collection method for (p. 3.2.38)
debts owed by active
military members and
civilian employees who
are still in service?
When collecting debts Do Not Pay List
owed by vendors that (p. 3.2.40)
have failed to properly
respond to the demand
letters, what is the next
step?
When in doubt about the An Advance Decision
proper use of an (p. 3.2.12)
appropriation, what may
the disbursing officer
request form the OSD
General Counsel on the
propriety of the
prospective payment?
When a civilian employee The "losing" activity
moves from a job (the OCONUS activity)
overseas to a job in the (p. 3.2.22)
states, which organization
pays for the Permanent
Duty Travel?
2/59
,8/1/25, 7:41 PM CDFM - Module 3
Contract
Name the supporting Invoice
documents required in the Proof of Receipt
DoD Payment Package? Acceptance Document
(p. 3.2.24)
Name two key forms that Standard Form 1219, Statement of Accountability
provide accountability and (monthly)
control by Disbursing DD Form 2657, Daily Statement of Accountability
Officers? (p. 3.2.44)
What term is used to Undistributed Disbursement
describe Federal (p. 3.3.39)
Government funds that
have been paid but have
not yet been identified to
a specific organization?
The aggregate amount of Fund Balance with Treasury
an entity's funds in the (p. 3.3.39)
Treasury is in what
account?
The Government Accountability Office (GAO),
Which three Federal
the Department of Treasury, and
agencies established the
the Office of Management and Budget (OMB)
FASAB?
(p. 3.3.13)
What is the Federal law The Government Management Reform Act of 1994
that specifically required (p. 3.4.5)
existing CFO agencies to
have financial statements
that successfully pass a
financial audit?
Which standards generally GAO Standards or GAGAS
apply to all Federal (p. 3.4.10)
Government audits?
3/59
, 8/1/25, 7:41 PM CDFM - Module 3
How many hours of 80 hours in 2 years
continuing professional (p. 3.4.14)
education must an auditor
complete every 2 years?
What is the minimum 20 hours minimum each year
number of hours that must (p. 3.4.14)
be completed in any year
of the 2-year period?
The auditor is restricted External Impairment
access to essential data (p. 3.4.12)
necessary to satisfy the
audit objective. What type
of impairment would this
be?
Which type of audit is Financial Audit
expected to determine (p. 3.4.22)
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?
4/59
