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Module 3.2 Accounting and Finance questions with answers.
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Module 3.2 Accounting and Finance questions with answers.
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Module 3.2 Accounting and Financequestions with answers.
Entitlements, Payments, Collections, Control of Public Funds ANS - What are the four major functions
of DoD Finance?
The Defense Finance and Accounting Service (DFAS) ANS - What is the primary organization in DoD with
the responsibility for Finance requirements?
Disbursing Station Symbol Numbers (DSSN) ANS - What three primary types of officials are accountable
individuals in the DoD?
Current Employees and Military members
Former Employees and Military members
Vendor ANS - Debt collections include collection of debts from what three groups?
Salary Offset ANS - What is the normal collection method of debts owed by active duty military
members and civilian employees who are still in the service?
Hold Up List ANS - When collecting debts owed by vendors that have failed to properly respond to the
demand letters, what is the next step?
An advance decision ANS - When in doubt about the proper use of an appropriation, what may be the
disbursing officer request form the OSD General Counsel on the propriety of the prospective payment?
Liability ANS - To what, along with accountability, does certification equate?
The Certifying Officer ANS - Who, besides the disbursing officer, is likely to be held accountable for an
improper payment?
,Special Pay ANS - If a civilian employee receives less than 90% of his or her normal biweekly pay and
allowances, what may he or she request?
The "losing" activity (the CONUS activity) ANS - When a civilian employee moves from a job overseas to
a job in the states, which organization pays for the Permanent Duty Travel?
1. Contract
2. Invoice
3. Proof of Receipt
4. Acceptance Document ANS - Name the supporting documents required in the DoD payment package
Standard Form 1219, Statement of Accountability (monthly)
DD Form 2657, Daily Statement of Accountability ANS - Name two key forms that provide
accountability and control by Disbursing Officers.
Certifying Officers, Disbursing Officers, and Departmental Accountable Officials ANS - Which individuals
hold personal and pecuniary liability for actions in financial transactions?
Semi-Annually ANS - How often does the disbursing officer need to inspect and document office
security measures?
Disbursing offices ANS - Offices responsible for payments and collections are called
Disbursing Officer (DO) ANS - The senior accountable individual within the office is the
Defense Finance and Accounting Office (DFAS), paying offices at Centers and operating sites, Defense
Military Pay Offices (DMPO), Financial Services Offices, (FSO), Personnel Services Detachments (PSD),
Ship Disbursing Offices, or Base Disbursing Offices ANS - What are the several names of the DoD Paying
offices?
DFAS ANS - The secretary of Defense has designated ___as the principal agency responsible for DoD
finance.
, The Under Secretary of Defense Comptroller ANS - DFAS is under the direction, authority, and control
of_____.
Director of DFAS ANS - ______ is the principal DoD executive for finance and accounting requirements,
systems, and functions.
Under Secretary of Defense- Comptroller- USD-C ANS - has staff supervision/responsibility for DFAS and
DCAA.
15 ANS - DoD FMR is comprised of ___ volumes that cover all aspects of comptrollership.
1. US Code Title 10 - Armed Forces
2. Debt Collection Improvement Act of 1996 -P.L. 104-134
3. Final Rule of Prompt Payment- 5 CFR 1315
4. Federal Acquisition Regulations-FAR
5. Certifying Officer Legislation-P.L. 104-106, Section 913
6. U.S. Code, Title 31-Money and Finance, Sections 3325, 3528, 3529 ANS - A few of many important
laws and regulations for financial managers.
Confirm eligibility to the entitlement ANS - Prior to paying/disbursing Government funds___.
1. Entitling
2. Authorization
3. Voucher Preparation
4. Certification ANS - What are the various segments of the entitlement process?
Entitling ANS - ____ is legally establishing benefits to any person, business, or Government unit
meeting eligibility requirements established by law.
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