CDFM - Module 3 EXAM QUESTIONS AND ANSWERS 100% SOLVED (Newest 2025) What are the three tests that must be met for use of the Necessary Expense doctrine? - Correct Answers ✅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?
- Correct Answers ✅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? - Correct Answers ✅Multi-year authority (p. 3.1.24) What type of Congressional resolution can be thought of as a temporary appropriations act? - Correct Answers ✅Continuing Resolution (*CR*) (p. 3.1.41) What agency apportions funds for a working capital fund? - Correct Answers ✅The Office of Management and Budget
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CDFM - Module 3 EXAM QUESTIONS AND ANSWERS 100% SOLVED (Newest 2025) (p. 2.1.71) What is the acronym for disbursing office identification numbers? - Correct Answers ✅Disbursing Station Symbol Numbers (*DSSN*) (p. 3.2.30) What three primary types of officials are accountable Individuals in the DoD? - Correct Answers ✅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? - Correct Answers ✅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? - Correct Answers ✅Do Not Pay List (p. 3.2.40) 2 / 4
CDFM - Module 3 EXAM QUESTIONS AND ANSWERS 100% SOLVED (Newest 2025) 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? - Correct Answers ✅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? - Correct Answers ✅The "*losing*" activity (the *OCONUS* activity) (p. 3.2.22) Name the supporting documents required in the DoD Payment Package? - Correct Answers ✅Contract Invoice Proof of Receipt Acceptance Document (p. 3.2.24) Name two key forms that provide accountability and control by Disbursing Officers? - Correct Answers ✅Standard Form *1219*, Statement of Accountability (monthly) DD Form *2657*, Daily Statement of Accountability (p. 3.2.44) 3 / 4
CDFM - Module 3 EXAM QUESTIONS AND ANSWERS 100% SOLVED (Newest 2025) What term is used to describe Federal Government funds that have been paid but have not yet been identified to a specific organization? - Correct Answers ✅Undistributed Disbursement (p. 3.3.39) The aggregate amount of an entity's funds in the Treasury is in what account? - Correct Answers ✅Fund Balance with Treasury (p. 3.3.39) Which three Federal agencies established the FASAB? - Correct Answers ✅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? - Correct Answers ✅The Government Management Reform Act of 1994 (p. 3.4.5) Which standards generally apply to all Federal Government audits? - Correct Answers ✅GAO Standards or GAGAS
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