Which description best matches a commitment/obligation document in funds control?

• A. A document that records a future purchase without fund cite.
• B. A document that records a financial commitment against a fund with a valid fund citation.
• C. A document used to request a tax payment.
• D. A document used to close an account.

Answer: (B)

In funds control, a commitment/obligation document is the formal recording of a financial obligation against a specific fund, supported by a valid fund citation. This creates a binding obligation and earmarks the appropriate budgeted funds, providing a traceable record that ensures expenditures are authorized and funded from the correct source. The fund citation ties the obligation to the applicable appropriation, program, and year, enabling proper budgetary oversight and preventing overspending. This description is the best fit because it captures both the act of obligating funds and the essential link to the funding source for accountability. The option describing a future purchase without a fund cite doesn’t establish the necessary funding linkage, a tax payment request serves a different purpose, and a document to close an account is unrelated to recording obligations.