CDFM DoD Finance Operations and Pay Systems

Question 1

Which agency serves as the primary provider of finance and accounting services for the Department of Defense, including military and civilian pay?

Accepted Answer

Defense Finance and Accounting Service (DFAS)

Answer

DFAS is the centralized DoD finance and accounting agency responsible for pay services for military personnel, civilians, retirees, and vendors. It was established in 1991 to consolidate DoD finance functions.

Question 2

Under the Joint Travel Regulations (JTR), the 'constructive cost' principle limits travel reimbursement to:

Accepted Answer

What the government would have paid for the authorized mode of transportation

Answer

The constructive cost rule caps reimbursement at what the government would have paid using the authorized or more economical transportation option, even if the traveler used a different method at higher personal cost.

Question 3

A Disbursing Officer (DO) who makes an erroneous payment of government funds is subject to:

Accepted Answer

Personal pecuniary liability unless formally relieved by the Comptroller General or Secretary of the Treasury

Answer

Disbursing Officers bear strict personal pecuniary (financial) liability for improper payments. Relief from this liability requires formal action by the Comptroller General (GAO) or Secretary of the Treasury and is not granted automatically.

Question 4

Which of the following is NOT included in a military member's Regular Military Compensation (RMC)?

Accepted Answer

Hazardous Duty Special Pay

Answer

RMC is defined as Basic Pay + BAH + BAS + the tax advantage of the allowances. Special pays such as hazardous duty pay, flight pay, and diving pay are supplemental and are excluded from the RMC calculation.

Question 5

Under the Debt Collection Improvement Act (DCIA), the primary method for collecting a federal civilian employee's debt to the government is:

Accepted Answer

Salary offset against the employee's federal pay

Answer

The DCIA of 1996 requires agencies to use salary offset (administrative garnishment of the debtor's federal pay) as the primary collection tool for current federal employees before pursuing litigation or other collection mechanisms.

CDFM - Certified Defense Financial Manager Practice Test

CDFM - Certified Defense Financial Manager Practice Test

CDFM DoD Finance Operations and Pay Systems