CDFM MODULE 3 ACTUAL TEST PAPER 2026
COMPLETE QUESTIONS AND SOLUTIONS
GRADED A+
◉ 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)
◉ 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
(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
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
the Office of Management and Budget (*OMB*)
(p. 3.3.13)
◉ What is the Federal law that specifically required existing CFO
agencies to have financial statements that successfully pass a
financial audit? Answer: The Government Management Reform Act
of 1994
(p. 3.4.5)
◉ Which standards generally apply to all Federal Government
audits? Answer: GAO Standards or GAGAS
(p. 3.4.10)
◉ How many hours of continuing professional education must an
auditor complete every 2 years? Answer: 80 hours in 2 years
COMPLETE QUESTIONS AND SOLUTIONS
GRADED A+
◉ 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)
◉ 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
(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
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
the Office of Management and Budget (*OMB*)
(p. 3.3.13)
◉ What is the Federal law that specifically required existing CFO
agencies to have financial statements that successfully pass a
financial audit? Answer: The Government Management Reform Act
of 1994
(p. 3.4.5)
◉ Which standards generally apply to all Federal Government
audits? Answer: GAO Standards or GAGAS
(p. 3.4.10)
◉ How many hours of continuing professional education must an
auditor complete every 2 years? Answer: 80 hours in 2 years
