Cards in this guide (24)
Expired appropriations are available for obligation for how many years
Expired appropriations are not available to obligate once they expire (if it's not obligated by the expiration date, they are no longer available). However, the unliquidated obligations (funds already obligated but not expensed) are available to use (or create expenditures) for up to five years from the date the funds expire. The obligated funds must be used for the intent they were they originally obligated.
See the link below.
The necessary expense rule three part test is intended to do what
justify the purpose of an expenditure
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
The term proper when applied to Certifying Official duties means that
the funds are appropriated for payment
31 USC 3802 sets the pecuniary liability limit to a civil penalty of how much
of not more than $5,000 and twice the full amount of the
If there is an erroneous payment then
the Certifying Officer is presumed negligent
Which is true about commanders
They must have affirmative authority to use funds for a
How long are annual appropriations available for new obligations
Which best describes Official Representation Funds ORF
They recognize the legitimate need to provide official
entertainment, where it might otherwise be prohibited by law
What is the purpose of Operation and Maintenance 3400 appropriation
Day-to-day expenses such as training exercises, deployments and
Which type of appropriation can be used to fund a two year old O and M contract adjustment
Which level includes all the details of an accounting classification resulting in a unique fund citation
Program summary record (PSR)
When congress hasn't passed the new fiscal years appropriation act by the start of the new fiscal year what does saf fmb provide that allows air force activities to spend money pending the passing
Continuing Resolution Authority (CRA)
Which of the following is true about congressional spending power
It needs to be in pursuit of the general welfare
What is true about the second necessary expense rule and expenditure must not be prohibited by Law
If affirmative authority does not exist, don't do it
An Accountable Official is appointed through the chain of command
What is the established rule that is the expenditure of public funds is proper only when authorized by congress
What are the major categories of accounting
Following are major categories of accounting:
1 - Cost accounting
2- Financial accounting
3 - management accounting
What IS a defense against pecuniary liability
Following the established procedures is a defense against pecuniary liability.
Followed established procedures
What has the author Leroy F Imdieke written
Leroy F. Imdieke has written:
'Financial Accounting 2e Sol'
'Financial Accounting 2e TB'
'Financial Accounting 2e Sol Tr'
'Financial Accounting 2e Lotus Solutions (D5)'
What is an accountable official's responsibilities
In an accounting classification what does the EEIC represent
- Element of Expense/Investment Code
- Element of Expense Identification Code
According to the Department of Defense Financial Management Regulation (DoDFMR) Volume 5 Chapter 33 certification is the act of attesting to the
According to the Department of Defense Financial Management
Regulation (DoDFMR), Volume 5, Chapter 33, certification is the act
of attesting to the
what are three examples of abuse of the govermentwide commercial Purchase card
Failing to purchase from mandatory sources, Exceeding the applicable micro-purchase threshold, Splitting requirements to avoid card thresholds.