CFI 100 Certifying Officer and Accountable Official Course
(3.5 CPEs) Questions With Complete Solutions
___________________ are 7 digit alpha-numeric addresses used
to represent each and every accounting classification. Correct
Answer Summary records
31 U.S.C. 3802 sets the pecuniary liability limit to a civil
penalty. Correct Answer
578 3400 308 158U A00508 04 409 667100 ESP:ZA $5000
The appropriation section of this fund cite best relates to which
fiscal concept, in the above example? Correct Answer Purpose
578 3400 308 158U A00508 04 409 667100 ESP:ZA $5000
What does the highlighted 2-digit number represent in the above
example? Correct Answer
578 3400 308 158U A00508 04 409 667100 ESP:ZA $5000
Which part of the above fund cite example represents the
MAJCOM or Air FOrce Agency (i.e. the first level of
accounting for funds control responsibility and execution in the
Air Force)? Correct Answer 15
According to the Department of Defense Financial Management
Regulation (DoDFMR), Volume 5, Chapter 33, certification is
the act of attesting to the ______________ of a payment.
Correct Answer
, Accounting's key goal is to: Correct Answer Provide reliable
information that is useful in allocating resources and assessing
performance.
Adhering to which of the following results in negligence or is an
indicator of bad faith? Correct Answer None of the above
All vouchers certified for payment by a Certifying Officer must
be _____________ Correct Answer All of the above
Amount is a critical component of fiscal law because it gives
Congress Correct Answer The power of the purse
An Accountable Official is: Correct Answer An individual
responsible for providing info, data, or services that result in
certification of vouchers for payment.
Both an Accountable Official and a Certifying Officer are:
Correct Answer Pecuniarily liable for all illegal, improper or
incorrect payments
Expired appropriations are available for obligation for how
many years? Correct Answer 5
From an accounting and funds control perspective, which are the
best examples of what you would do in the implementation and
evaluation steps of the decision making process? Correct
Answer Both ensure correct fund cite is on
commitment/obligation documents and track expenditures and
compare them to projections.
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