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Questions and Answers
What is a responsibility of a Certifying Officer?
What is a responsibility of a Certifying Officer?
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.
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.
legality, propriety, and correctness
What does the term 'proper' mean when applied to Certifying Official duties?
What does the term 'proper' mean when applied to Certifying Official duties?
The funds are appropriated for payment.
Who is an Accountable Official?
Who is an Accountable Official?
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What form is used to appoint Certifying Officers and Accountable Officials?
What form is used to appoint Certifying Officers and Accountable Officials?
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Which of the following is NOT one of an Accountable Official's responsibilities?
Which of the following is NOT one of an Accountable Official's responsibilities?
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Which of the following is NOT true regarding pecuniary liability?
Which of the following is NOT true regarding pecuniary liability?
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If there is an erroneous payment, then the Certifying Officer is presumed negligent.
If there is an erroneous payment, then the Certifying Officer is presumed negligent.
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What does 31 U.S.C. 3802 set the pecuniary liability limit to?
What does 31 U.S.C. 3802 set the pecuniary liability limit to?
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The appropriation section of a fund cite best relates to which fiscal concept?
The appropriation section of a fund cite best relates to which fiscal concept?
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What does the highlighted 2-digit number represent in a fund cite?
What does the highlighted 2-digit number represent in a fund cite?
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What does the Element of Expense/Investment Code represent in accounting?
What does the Element of Expense/Investment Code represent in accounting?
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What resource contains listings of EEICs, RC/CCs, accounts receivable sales codes, and accounting action codes?
What resource contains listings of EEICs, RC/CCs, accounts receivable sales codes, and accounting action codes?
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Which level includes all the details of an accounting classification resulting in a unique fund citation?
Which level includes all the details of an accounting classification resulting in a unique fund citation?
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What does SAF/FMB provide when Congress hasn't passed the new fiscal year's Appropriation Act?
What does SAF/FMB provide when Congress hasn't passed the new fiscal year's Appropriation Act?
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Floors are minimum amounts you can spend on a particular program by the end of the period of availability.
Floors are minimum amounts you can spend on a particular program by the end of the period of availability.
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From an accounting and funds control perspective, what are the best examples of actions in the implementation and evaluation steps?
From an accounting and funds control perspective, what are the best examples of actions in the implementation and evaluation steps?
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Who do the Financial Management Board (FMB) and the Financial Working Group (FWG) distribute funds to?
Who do the Financial Management Board (FMB) and the Financial Working Group (FWG) distribute funds to?
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The key goal of accounting is to provide reliable information that is useful in allocating resources and assessing performance.
The key goal of accounting is to provide reliable information that is useful in allocating resources and assessing performance.
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Congressional spending power needs to be in pursuit of the general welfare.
Congressional spending power needs to be in pursuit of the general welfare.
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Commanders must have affirmative authority to use funds for a particular purpose.
Commanders must have affirmative authority to use funds for a particular purpose.
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What is the purpose of Operation and Maintenance (3400) appropriation?
What is the purpose of Operation and Maintenance (3400) appropriation?
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What does the necessary expense rule three-part test intend to do?
What does the necessary expense rule three-part test intend to do?
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An expenditure must not be prohibited by law according to the second necessary expense rule.
An expenditure must not be prohibited by law according to the second necessary expense rule.
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Which best describes Official Representation Funds (ORF)?
Which best describes Official Representation Funds (ORF)?
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Which type of appropriation can be used to fund a two-year-old O&M contract adjustment?
Which type of appropriation can be used to fund a two-year-old O&M contract adjustment?
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How long are annual appropriations available for new obligations?
How long are annual appropriations available for new obligations?
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Expired appropriations are available for obligation for how many years?
Expired appropriations are available for obligation for how many years?
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Which best defines the bona fide needs rule?
Which best defines the bona fide needs rule?
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Study Notes
Certifying Officer Responsibilities
- Certifying Officers verify facts on vouchers and supporting documents for accuracy.
- Certification involves attesting to the legality, propriety, and correctness of payments according to DoDFMR.
Accountable Official Overview
- Accountable Officials ensure the provision of necessary information for voucher certification.
- Proper duties of Certifying Officials require that funds are appropriated for payment.
Appointment and Responsibilities
- Certifying Officers and Accountable Officials are appointed using DD Form 577.
- An Accountable Official's responsibilities do not include verifying the legality of payment appropriations.
Pecuniary Liability and Financial Regulations
- Certifying Officers are presumed negligent upon an erroneous payment.
- 31 U.S.C. 3802 establishes a civil penalty limit of $5,000 plus twice the amount of the erroneous payment.
Fiscal Concepts and Fund Management
- Appropriation sections relate to the fiscal concept of purpose.
- Fund codes represent specific funding classifications in accounting documents.
Expense/Investment Codes
- Element of Expense/Investment Codes denote resource consumption for specific commodities.
- Financial Management Data Dictionary contains critical accounting data elements such as EEICs and accounting action codes.
Accounting Classification Details
- Program summary records (PSR) provide comprehensive details for unique fund citations.
- Continuing Resolution Authority (CRA) allows spending pending the DoD Appropriations Act’s passage.
Decision-Making Process in Financial Management
- Implementation and evaluation steps ensure correct fund citation and expenditure tracking against projections.
- The Financial Management Board (FMB) distributes funds to responsibility center managers for further allocation.
Congressional Spending Power
- Congressional spending must align with general welfare goals.
- Commanders require affirmative authority to utilize funds for designated purposes.
Purpose of Appropriations
- Operation and Maintenance (3400) appropriations cover day-to-day expenses like training and civilian pay.
- The necessary expense rule ensures expenditures justify their purpose.
Expenditure Rules and Regulations
- Expenditures must not violate laws when affirmative authority is absent.
- Official Representation Funds (ORF) support entertainment needs while adhering to legal frameworks.
Appropriation Availability
- Annual appropriations are available for new obligations for one year.
- Expired appropriations can be obligated for up to five years, while some funds can cover contract adjustments beyond their original timeframe.
Bona Fide Needs Rule
- The bona fide needs rule allows funds for expenses incurred within availability periods or to complete properly made contracts within that timeframe.
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