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Exam Elaboration | Finance
CDFM Exam 3
SKU: CDFM Exam 3 | Pages: 28 | Year: 2024
Document Brief Description
CDFM Exam 3
Who are determined to be accountable individuals for the DoD? - ✔✔Certifying & Disbursing
Officers & DAOs
If a contracting officer...
CDFM Exam 3
Who are determined to be accountable individuals for the DoD? - ✔✔Certifying & Disbursing
Officers & DAOs
If a contracting officer signs a contract in advance of an appropriation, what type of violation has
occurred? - ✔✔ADA
What are the 4 major functions in DoD Finance? - ✔✔Entitlements, Payments, Collections,
Control of Public Funds
What 3 primary types of officials are accountable individuals in the DoD? - ✔✔Certifying &
Disbursing Officers & DAOs
When collecting debts owed by vendors that have failed to properly respond to demand letters,
what is the next step? - ✔✔Do not pay list
If a civilian employee receives less than 90% of his/her pay and allowances, what may he/she
request? - ✔✔Special Pay
When a civilian employee PCSs from OCONUS to CONUS, who pays? - ✔✔OCONUS Activity
How often does the disbursing officer need to inspect and document office security measures? -
✔✔Semi-annually
What are the two self-balancing sets of accounts in the USGSGL? - ✔✔Budgetary and
Proprietary
In proprietary accounting, assets equal liabilities plus what? - ✔✔Net position
The aggregate amount of an entity's funds in the Treasury is in what account? - ✔✔Fund Balance
with Treasury
PP&E defines tangible assets with an estimated useful life of more than what number of years? -
✔✔2
Which three federal agencies established the FASAB? - ✔✔GAO, Treasury & OMB
What is the Federal law that specifically required existing CFO agencies to have financial
statements that successfully pass a financial audit? - ✔✔The Government Management Reform
Act of 1994
In which of the four waves of the FIAR process would a DoD entity expect to have an auditable
statement of budgetary resources? - ✔✔Wave 2
Government audits provide essential elements
- 28-pages detailed model answer (PDF + online view)
- Clinical reasoning & medication selection justified
- NP-level explanation with key teaching points
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CDFM Exam 3
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