CFI 100 Certifying Officer and Accountable Official Course Practice Test

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• What describes how indirect costs are treated in federal grants?
• Accounting's key goal is to
• Which statement best describes pecuniary liability?
• What is required for cash management under federal grants?
• What risk arises if duplicate billing is not corrected before certifying a payment?
• Which funds can be used for new obligations under the Bona fide needs rule?
• Which practice is essential for protecting personal identifying information (PII) in grant management?
• Which two roles share pecuniary liability for illegal, improper, or incorrect payments?
• Expired appropriations are available for obligation for how many years?
• What activities contribute to maintaining program integrity in CO/AO duties?
• Which statement best describes the role of Certifying Officials in the payment process?
• Which of the following is true about Floors in funding?
• Which of the following is NOT one of an Accountable Official's responsibilities?
• How should certification statements address the availability of funds and the legality of the transaction?
• Which documents should be used to verify contract terms and performance prior to payment?
• How do COs ensure data integrity in disbursement records?
• What does the accounting data dictionary provide?
• What should timekeeping records include to support costs charged to the grant?
• What documentation must accompany a payment voucher to support certification?
• What determines a CO's authority limits?
• Which element should a conflict-of-interest policy include?
• What is the relationship between CO certification and contract closeout?
• 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
• If funds are not available or not properly apportioned, what is the appropriate action before certifying a payment?
• Which ethical standards apply to COs/AOs in federal payments?
• Which factors should guide professional judgment in determining allowability?
• If there is an erroneous payment, then:
• Which statement about fiscal accountability is true?
• Which of the following is true about congressional spending power?
• What form is used to appoint Certifying Officers and Accountable Officials?
• What must a CO verify about funds before certifying a payment?
• Which factor primarily determines whether a cost can be charged to a grant?
• How often should physical inventories be conducted and reconciled with property records?
• What is the primary purpose of the recusal process in a conflict-of-interest policy?
• Which best describes Official Representation Funds (ORF)?
• Under the Anti-Deficiency Act, which statement is true?
• Which data security practices are essential for grant administration?
• Reliable accounting is described as
• What should be done to ensure proper supporting documentation before certifying a payment?
• The three main elements that must be met before funds can be obligated are:
• Which statement best completes: Amount is a critical component of fiscal law because it gives Congress
• Under federal procurement rules, micro-purchases are defined as purchases that do not exceed the universal threshold and require what?
• How should bank accounts used for grant funds be controlled?
• Which of the following best represents indicators of potential grant fraud?
• Which is a responsibility of a Certifying Officer?
• Both an Accountable Official and a Certifying Officer are:
• What minimum documentation should support a grant expenditure?
• Under the quarterly phased plan, whom does the Financial Management Office distribute funds to first?
• Which statement about ORF use is accurate?
• Which of the following actions would best help ensure compliance with the Anti-Deficiency Act?
• Under 31 U.S.C. § 3528, you may avoid full liability if you have followed established official DoD and Air Force regulations, instructions, policies, and procedures.
• What is the primary duty of a Certifying Officer in relation to grant funds?
• Expired funds are described as funds that
• From an accounting and funds control perspective, which of the following best describes what you would do in the implementation and evaluation steps?
• In the DoD Financial Management Regulation, certification is the act of attesting to the propriety of a payment.
• The Financial Management Board (FMB) and the Financial Working Group (FWG) implement a quarterly phased plan that allows the FMA office to distribute funds to which group first?
• Which of the following is true about accounting?
• What constitutes adequate travel documentation?
• How do COs ensure payments align with procurement plans and contract terms?
• How do cost principles influence CO/AO payments?
• Which statement best describes the distribution of funds in the governance structure described?
• How can environmental compliance affect grant expenditures?
• An Accountable Official is:
• The term propriety in Certifying Official duties means the payment is:
• What is the role of audit trails in disbursement records?
• Which statement best state the meaning of 'correct' in Certifying Official duties?
• Which statement best describes an Accountable Official's role?
• Timekeeping for personnel charges on federally funded projects ensures compensation is
• Which statement best describes a Certifying Officer's primary responsibility?
• The Purpose Statute says that:
• Under which term is a commander's use of funds for a specific purpose classified when there is affirmative authority?
• What documentation is typically required for a procurement action?
• Which statement best describes desk review and field review in CO/AO oversight?
• How should conflicts of interest be addressed in procurement?
• Pecuniary liability means the official is personally responsible for which kind of payments?
• What is the primary purpose of the data dictionary in financial management?
• How long should grant-related records be retained?
• Adhering to which of the following results in negligence or is an indicator of bad faith?
• Which of the following is NOT typically included in ongoing monitoring for grant-funded activities?
• How should equipment be classified for accountability and capitalization purposes?
• Seven-digit alpha-numeric addresses used to represent each and every accounting classification are called
• How do the responsibilities of an Accountable Official differ from the Certifying Officer?
• In certifying officer responsibilities, what does the term 'legal' imply?
• Which statement about Accountable Officials and Certifying Officers is true?
• Why are timely financial and performance reports critical?
• What protections exist for whistleblowers in grant programs?
• Who must certify vouchers for payment?
• What is the purpose of having approved monitoring plans for subrecipients?
• What constitutes proper documentation to support an advance payment?
• There are four summary records based on the level of necessary fiscal or management control. Which is the highest level of fiscal control?
• Which type of appropriation is no longer available for any purpose?
• How do COs/AOs monitor subrecipients to ensure proper use of funds?
• What does AOR stand for and why is it important in grant costs?
• In Air Force fund control, the MAJCOM or Air Force Agency code represents which level of accounting?
• Which statement correctly states the three elements that make an appropriation legally available?
• A Corrective Action Plan (CAP) is used to:
• Why is the timing of obligations important in certifying payments?
• Which factor is used to assess risk for subrecipient monitoring?
• Which set of elements must be present for an appropriation to be legally available for use?
• How should communications with auditors be handled?
• What ongoing ethics training is typically required for staff handling federal funds?
• What is the difference between a no-year and definite-year appropriation for certification purposes?
• What is program income and how is it handled?
• The GWOTESP code ZA identifies
• In the CO certification process, which documentation do receiving/inspection personnel provide to support vouchers?
• How should important grant documents be controlled and versioned?
• What is the typical retention period for grant-related documents?
• Which level includes all the details of an accounting classification resulting in a unique fund citation?
• What steps should be taken if fraud is suspected in disbursements?
• All vouchers certified for payment by a Certifying Officer must be which?
• Which term describes the actual disbursement of funds to satisfy a binding obligation?
• What is the recommended action when cost-sharing contributions are missing?
• What are the two main procurement methods under federal rules for grants?
• Which practice best supports data integrity and accountability in grant management?
• What controls limit CO/AO system access?
• How should interest earned on federal funds be handled?
• What is required when managing subrecipients under a grant?
• Which practice best ensures ongoing accuracy of user access within CO/AO systems?
• The GWOTESP code 'ZA' (Operation Iraqi Freedom) should only be used for
• Which term describes funds that last five years, have limited use, and cannot pay for new obligations?
• How long should disbursement records be retained, and who determines the period?
• What documents verify receipt and acceptance before payment?
• What is required to ensure sufficiency of documentation for an expenditure?
• Distinguish between an obligation and an outlay in federal financial management.
• Which term describes funds that cannot be used for any purpose and are returned to the U.S. Treasury?
• How should procurement disputes be resolved?
• What can happen if environmental compliance is not met for grant expenditures?
• Which factor should guide decision-making when complex costs arise?
• What are potential consequences for an officer who fails to comply with CO/AO responsibilities?
• Describe the relationship among appropriation, apportionment, and allotment.
• What is a primary consequence of an improper payment?
• The Anti deficiency Act allows you to
• Which concept is primarily evaluated by the three-part test of necessary expenses?
• What actions should be taken if a report is late or a finding is unresolved?
• In the fund cite example, the appropriation section relates to which fiscal concept?
• What does CRA stand for in this context?
• What should be included in a subrecipient agreement?
• Why is segregation of duties critical for internal controls in grant administration?
• When are advance payments permissible, and what controls must accompany them?
• When are cost transfers permitted and what controls exist?
• How should performance outcomes be selected and tracked?
• What is required before disposing of federal property?
• How can lack of competition affect certification, and how can it be mitigated?
• Which act prohibits obligations or expenditures in excess of available appropriations and requires proper fund control?
• Why is segregation of duties important in CO/AO functions?
• Which description best characterizes an open appropriation?
• Under 31 U.S.C. 3802, pecuniary liability is set to a civil penalty.
• What is the proper process for disposing of federal property?
• Which approach best ensures reliable performance outcomes over the duration of a grant?
• What records must an Accountable Official maintain for property under grant awards?
• The Single Audit is required for annual expenditures of at least how much in federal funds?
• Which records are necessary to track the location and condition of equipment?
• When might a CO withhold payment, and what is the process?
• Which option correctly states the Bona fide needs rule?
• During an audit, how should findings related to environmental compliance be addressed?
• How are payroll disbursements certified by COs, and what controls apply?
• Annual appropriations are available for new obligations for how long?
• What should be included in a subrecipient agreement?
• The rate established by the indirect cost rate agreement is used to determine what?
• In accounting classification, what does the Element of Expense/Investment Code represent?
• Which resource contains listings of EEICs, RC/CCs, accounts receivable sales codes, accounting action and post codes, and many other data elements?
• What constitutes sole-source procurement and when is it justified?
• Which elements are required for tagging and maintaining an inventory of equipment?
• Which statement best describes the requirement for commanders regarding funds?
• When Congress hasn't passed the new fiscal year's Appropriation Act by the start of a new fiscal year, SAF/FMB provides what?
• Indirect costs in federal grants are typically considered?
• How does acceptance testing relate to CO certification?
• In grant closeout, which of the following is typically completed?
• What certification statements might accompany a payment voucher?
• If you sign a payment that results in an erroneous payment, what liability applies?
• What term describes dividing funds by time or purpose?
• Which of the following is NOT a qualification to become a Certifying Officer?
• Which term best describes the requirement that funds be used for the designated purpose and time?
• The necessary expense rule three-part test is intended to do what?
• Which statement best describes physical custody in grant property management?
• Why is an audit trail important for CO/AO actions?
• What is split purchases, and why is it problematic?
• What is the body of law that governs the availability and use of federal funds?
• What is the purpose of the indirect cost rate agreement?
• What is the relationship between the Certifying Officer and Accountable Official?
• What is the purpose of regular reconciliations between ledgers and bank statements?
• Which summary record type represents the highest level of fiscal control?
• What is the purpose of Operation and Maintenance (3400) appropriation?
• What type of funds are subject to the Bona fide needs rule and can be used for new obligations?
• What should COs do about findings from subrecipient audits?
• Name three red flags for potential fraud in disbursement.
• Which statement describes a Certifying Officer's responsibility regarding vouchers?
• Which of the following is NOT true regarding pecuniary liability?
• Who bears the primary fiscal liability for illegal, improper, or incorrect payments?
• How should COs certify costs claimed by non-Federal entities in cost-share arrangements?
• Under the second necessary expense rule 'an expenditure must not be prohibited by law', what should you do if affirmative authority does not exist?
• Which factors help detect improper payments during verification?
• Pecuniary liability means:
• When is acceptance testing considered complete for payment justification?
• If a cost transfer involves co-mingled ineligible costs, what is required?
• What should be done to handle missing supporting documentation for costs?
• Which of the following best describes how AOR criteria are used in grant costs?
• Can a Certifying Officer be personally liable for improper payments? If so, under what circumstances?
• What is cost-sharing (matching) and why does it matter for federal grants?
• What penalties may apply for late or incorrect disbursements and how can they be avoided?
• What documentation should support cost-sharing commitments?
• What is the lowest level of accountability where items with the exact same fund citation are differentiated in the accounting system?
• Which of the following is an example of an allowable direct cost and an unallowable direct cost under a federal grant?
• Which description best matches a commitment/obligation document in funds control?
• The term legal as applied to Certifying Officer responsibilities means that:
• Which record-keeping practice most supports accountability for disbursements?
• Provide an example of an unallowable cost that a CO should recognize.
• What is the primary duty of a Certifying Officer when approving a payment voucher?
• The basis of fiscal law is derived from many sources, except which of the following?
• Which of the following is a reason the roles are important?
• How long are annual appropriations available for new obligations?
• Which statement best describes the consequence of debarment?
• How should duplicate or erroneous billing be handled before certifying a payment?
• Which of the following best describes Fiscal Law?
• What is the purpose of maintaining auditable records in grant management?
• Official Representation Funds (ORF) are best described as which of the following?
• What is the role of receiving/inspection personnel in the CO process?
• What is the primary responsibility of an Accountable Official?
• What constitutes an improper payment, and what measures prevent it?
• Which statement best captures the Bona fide needs rule?
• Which set of steps is commonly involved in grant closeout?
• Which items constitute minimum documentation for grant expenditures?