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CFI 100 Certifying Officer and Accountable Official Course (3.5 CPEs) Questions & answers.
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CFI 100 Certifying Officer and Accountable Official Course (3.5 CPEs) Questions & answers.
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CFI 100 Certifying Officer andAccountable Official Course (3.5 CPEs)
Questions & answers.
When a commander has affirmative authority to use funds for a specific purpose, use of those funds is
considered _____________ ANS -Legal
All vouchers certified for payment by a Certifying Officer must be _____________ ANS -All of the above
Adhering to which of the following results in negligence or is an indicator of bad faith? ANS -None of the
above
Both an Accountable Official and a Certifying Officer are: ANS -Pecuniarily liable for all illegal, improper
or incorrect payments
In accordance with 31 U.S.C., section 3528 you may not be pecuniary liable for the full amount of any
erroneous payment if you _________ ANS -Have followed established official DoD and Air Force
regulations, instructions, policies, and procedures
The basis of fiscal law is derived from many sources, except which of the following: ANS -Separation of
Powers
What is the body of law that governs the availability and use of federal funds? ANS -Fiscal Law
The three main elements that must be met before funds can be obligated are: ANS -Purpose, Time, and
Amount
The Purpose Statute says that: ANS -Public funds may be used only for the purpose or purposes for
which they were appropriated.
, What type of funds are subject to the Bona fide needs rule and can be used for new obligations? ANS -
Current
these funds last 5 years, have limited use, and cannot pay for new obligations. ANS -Expired
These funds cannot be used for any purpose and are returned to the U.S. Treasury. ANS -Closed
Amount is a critical component of fiscal law because it gives Congress ANS -The power of the purse
The Anti deficiency Act allows you to ANS -Comply with the intent of Congress
Reliable accounting ... ANS -All of the above
The GWOTESP code "ZA" (Operation Iraqi Freedom) ANS -Should only be used for incremental costs of
war
Accounting's key goal is to: ANS -Provide reliable information that is useful in allocating resources and
assessing performance.
There area four summary records based on the level of necessary fiscal or management control. Which
is the highest level of fiscal control? ANS -Control Summary Records
___________________ are 7 digit alpha-numeric addresses used to represent each and every
accounting classification. ANS -Summary records
Which is a responsibility of a Certifying Officer? ANS -Establishing accuracy of facts stated on a voucher
and in the supporting documents and records.
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. ANS -
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