CDFM Module 3 Knowledge Check
Quiz yourself by thinking what should be in
each of the black spaces below before clicking
on it to display the answer.
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Federal appropriations law can be categorized into which three topical areas? | show 🗑
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show | DoD General Council, Courts
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How many basic types of budget authority are used in the Federal Government? | show 🗑
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Annual appropriations remain available for new obligations for how long? | show 🗑
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Operation and Maintenance (O&M) is an example of what type of appropriation? | show 🗑
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RDT&E is an example of what type of appropriation? | show 🗑
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Budget authority does not expire in what type of appropriation? | show 🗑
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Article 1, Section 9, of the U.S. Constitution gives the power to appropriate funds for the operating the government to which branch of the government? | show 🗑
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show | Congressional Budget Act of 1974
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What are the three tests which must be met for use of the Necessary Expense doctrine? | show 🗑
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show | Certifying and Disbursing Officers and Accountable Officials
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Who grants relief of liability to a certifying officer for erroneous or illegal payments in the Department of Defense? | show 🗑
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What type of budgetary resources remains available for new obligations for more than one fiscal year? | show 🗑
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show | No-year authority
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What type of Congressional resolution can be thought of as a temporary appropriations act? | show 🗑
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show | Antideficiency Act Violation
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show | Office of Management and Budget (OMB)
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What are the four major functions in DoD finance? | show 🗑
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show | The Defense Finance and Accounting Service (DFAS)
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What is the acronym for disbursing office identification numbers? | show 🗑
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What three primary types of officials are Accountable individuals in the DoD? | show 🗑
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Debt collection includes collection of debts from what three groups? | show 🗑
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show | Salary Offset
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When collecting debts owed by vendors that have failed to properly respond to the demand letters, what is the next step? | show 🗑
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When in doubt about the proper use of an appropriation, the DO may request this from the OSD General Counsel on the propriety of the prospective payment. | show 🗑
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show | Liability
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show | The Certifying Officer
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show | Special Pay
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When a civilian employee moves from a job overseas to a job in the states, which organization pays for the Permanent Duty Travel? | show 🗑
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Name the supporting documents required in the DoD Payment Package. | show 🗑
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Name two key forms that provide accountability and control by Disbursing Officers. | show 🗑
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show | Certifying Officers, Disbursing Officers, and Accountable Officials
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How often does the Disbursing Officer need to inspect and document office security measures? | show 🗑
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The Budget and Accounting Act of 1921 established the GAO (Legislative Branch) to audit financial transactions of which branch of government? | show 🗑
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The GPRA requires agencies to define goals, set performance targets, and report what? | show 🗑
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show | Contract
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show | Undistributed Disbursements
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show | Managerial Cost Accounting
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show | Budgetary and Proprietary
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In proprietary accounting, assets equal liabilities plus what? | show 🗑
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The aggregate amount of an entity's funds in the Treasury is in what account? | show 🗑
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show | Two Years
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What is the Statement of Budgetary Resources equation? | show 🗑
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Which financial statement shows the components of the net cost of the reporting entity's operation for the period? | show 🗑
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show | Defense Finance and Account Service (DFAS)
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Government audits provide essential elements of public accountability and what? | show 🗑
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Which standards generally apply to all Federal government audits? | show 🗑
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show | DoD Inspector General
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show | DoDIG Audit Handbook
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Auditors auditing with personal impairments violate which general standard? | show 🗑
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How many hours of continuing professional education must an auditor complete every 2 years? What is the minimum number of hours that must be completed in any year of the 2-year support? | show 🗑
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The auditor is restricted access to essential data necessary to satisfy the audit objective. What type of impairment would this be? | show 🗑
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What does a financial audit determine? | show 🗑
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What does a performance audit determine? | show 🗑
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show | Review phase
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show | Planning phase
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What document includes the objectives of the audit, the findings, and when appropriate, the recommendations? | show 🗑
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show | Audit benefits
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What is the name of the GAO Standard that provides reasonable assurance that DoD auditors comply with applicable auditing standards and DoD audit policies? | show 🗑
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Inspection of office security, separate and secure storage of records and equipment, and restricted system access are examples of what kind of controls? | show 🗑
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Created by:
jjfinley4