Part II (Air Force)

The FSO (Finance Service Office) is responsible for processing program elements transactions for deceased members. This office handles financial matters related to military personnel, including processing transactions and ensuring proper allocation of funds. DFAS-DE (Defense Finance and Accounting Service-Deceased) may also be involved in handling financial matters for deceased members, but the FSO is the office that normally processes these transactions. AFFSC (Air Force Financial Services Center) and the Military Personnel Section may have other roles and responsibilities, but they are not specifically mentioned in relation to processing program elements transactions for deceased members.

The comptroller general does not issue decisions and opinions in the area of public law. Public law refers to the body of law that governs the relationship between individuals and the government. The comptroller general primarily focuses on financial matters, such as appropriations and bid protests, as well as major rules. However, public law issues are typically handled by other branches of government, such as the judiciary.

The correct answer is DODFMR Vol. 9. This is because the procedures for requesting advanced comptroller general decisions are found in DODFMR Vol. 9.

The doubtful claim transmittal includes the results of research. This suggests that the transmittal document contains information or findings that have been obtained through research conducted on the doubtful claim. The other options, such as base analysis, member's analysis, and results from other bases, do not specifically mention research, hence they are not included in the doubtful claim transmittal.

Before auditing the pay record accessibility roster, it is important to obtain the leave and earning statement for each individual on the roster. This statement provides detailed information about an individual's leave balances, earnings, and deductions. By reviewing these statements, auditors can verify the accuracy of the pay records and ensure that employees are being paid correctly. It also helps in identifying any discrepancies or errors in the pay record accessibility roster.

A material weakness refers to a significant flaw in an organization's internal control system that could potentially prevent it from achieving its management control objectives. Unlike a general weakness, which may have a lesser impact, a material weakness has a more severe negative impact on the organization. Therefore, it is the most appropriate option among the given choices to describe a condition that significantly hampers an organization's management control objectives.

The correct answer is "impair their independence." This means that under the Air Force Audit Program, auditors are not allowed to perform any duties that could compromise their independence. This is important because auditors need to remain unbiased and objective in their assessments and findings. If they were to perform line, staff, or other collateral duties, it could potentially create conflicts of interest or influence their judgment, leading to compromised audit results. Therefore, auditors must focus solely on their audit responsibilities to ensure the integrity and credibility of the audit process.

The Air Force Audit Agency (AFAA) is responsible for selecting an activity for audit under the Air Force Audit Program. This means that the AFAA has the authority and discretion to choose which specific activity or organization within the Air Force will be audited. The Commander (CC) and Financial Management (FM) may have roles in the audit process, but they do not have the primary responsibility of selecting the activity for audit.

DD Form 1337 is the correct answer for this question. This form is used to authorize payment of emergency funds for both command and non-command sponsored dependents. It is likely that this form has specific fields and requirements that are necessary for the authorization and payment process. The other options, AF Form 1337, DD Form 1336, and AF Form 1336, are not the correct forms for authorizing payment of emergency funds for dependents.

The financial services office (FSO) has a deadline of five duty days to send the completed SF 1174 to the Defense Finance and Accounting Service-Indianapolis (DFAS-IN). This means that the FSO must submit the form within five working days, excluding weekends and holidays.

The Financial Service Office (FSO) is responsible for conducting a semiannual audit of pay records of all personnel with access to the Defense Joint Military Pay System. This office is specifically tasked with managing financial services and ensuring accuracy and compliance with regulations. The Quality Assurance Manager (QAM) is responsible for overseeing the overall quality of processes and procedures, but not specifically for the audit of pay records. The Air Force Audit Agency (AFAA) conducts audits of various financial activities within the Air Force, but not specifically the pay records of personnel. Financial Management (FM) refers to the overall management of financial resources and does not specifically address the audit of pay records.

The document used for funding operations and maintenance (O&M) of a base is OBAD.

When reimbursement authority is added to direct authority, the next logical step would be to load targets. This means setting specific goals or targets for the reimbursement process. By doing so, the organization can establish clear expectations and objectives for the reimbursement process, ensuring that it is aligned with the overall goals and objectives of the organization. This step is crucial in effectively managing and tracking reimbursements and ensuring that they are properly allocated and utilized.

The standing and prestige of the United States when extending official courtesies to dignitaries and foreign countries must be paid by using official representation of funds (ORF). This means that when the United States is hosting or interacting with foreign dignitaries and countries, they must use funds specifically designated for these purposes. This ensures that the United States maintains a professional and respectful image when engaging with other nations.

All levels of Air Force management must maintain adequate documentation of the managers' internal program (MICP) activity. This means that documentation is required at the base level, Air Staff level, and MAJCOM level. It is important for all levels of management to have documentation to ensure accountability and transparency in the MICP activity. This documentation helps in tracking progress, identifying areas of improvement, and ensuring compliance with regulations and standards.

Draft audit reports are released to management. This means that these reports are shared with the management team for their review and feedback before the final version of the audit report is prepared. The purpose of releasing draft audit reports to management is to allow them to provide input, address any inaccuracies or misunderstandings, and ensure that the final report accurately reflects the findings and recommendations of the audit. This process helps to ensure transparency, collaboration, and accountability within the organization.

The correct answer is the Financial improvement and audit readiness plan. This plan focuses on improving processes, controls, and systems that are used to manage resources. It aims to enhance financial management practices and ensure that audits can be conducted effectively. This plan is specifically designed to improve financial operations and prepare for audits, making it the most suitable choice for the given question.

The first priority of the financial improvement and audit readiness (FIAR) plan is to focus on the budgetary information. This means that the plan aims to prioritize and improve the financial management and reporting related to budgeting processes. By focusing on budgetary information, the plan can ensure that funds are allocated and utilized effectively, and that financial resources are properly managed and accounted for. This helps to enhance financial transparency, accountability, and overall financial performance within an organization.

DFAS-IN must research items in DEAMS to determine the base responsible for processing a voucher when it shows on the "NO BASE ASSIGNED" report.

The correct answer is Subsistence expense allowance. This allowance is provided to civilians who are required to evacuate. It covers their expenses for food, lodging, and other daily needs while they are away from their usual residence. This allowance ensures that individuals are able to sustain themselves during the evacuation period and helps to alleviate any financial burden they may face.

The division in the discipline of accounting was caused by the diversity of interested parties. This suggests that there are various stakeholders with different interests and perspectives, leading to disagreements and conflicts within the discipline.

AFM stands for Automated Financial Management System, which is a financial system that provides a single data point-of-entry. This means that AFM allows users to enter financial data once, and it is automatically updated and shared across different modules or components of the system. This eliminates the need for manual data entry and reduces the risk of errors or inconsistencies in financial data. AFM streamlines financial processes and improves efficiency by centralizing data entry and providing a comprehensive view of financial information.

The Appropriation Act is the legislation that authorizes the government to spend money from the treasury. It specifies the funding authority, which is the power given to the government to allocate and spend funds. The Act also sets limitations on how the funds can be used, ensuring that they are used for their intended purposes. Finally, the Act determines the distribution of funds, specifying how much money will be allocated to different departments or programs. Therefore, the correct answer is "Funding authority, limitations, distribution of funds."

The second step when interpreting funding guidance is to closely review the amounts to determine the period of availability for those funds. This involves carefully examining the specific amounts allocated and understanding the timeframe in which those funds can be utilized. By doing so, one can ensure that the funds are used within the designated period and avoid any potential issues or complications.

The executive plan (EP) requires personnel at every organization to contribute their corporate knowledge and expertise. This means that individuals need to possess a deep understanding of the organization's operations, goals, and strategies, as well as the necessary expertise to make informed decisions and recommendations. This contribution is crucial in developing and executing effective executive plans that align with the organization's objectives and drive its success.

The prior-year data in the executive plan (EP) should match the actual obligation data recorded in the accounting records on 30 September and the total authority data. This means that the EP should reflect the actual amount of money that has been obligated or committed to be spent, as recorded in the accounting records. It is important for these numbers to match in order to ensure accuracy and consistency in financial reporting.

A drill is conducted to give SAF/FM reasonable assurance that financial management internal controls are met across the Air Force. A drill involves simulating a real-life situation to test the effectiveness and efficiency of internal controls. It helps identify any weaknesses or gaps in the system and allows for corrective actions to be taken. By conducting drills, SAF/FM ensures that financial management internal controls are functioning properly and are able to mitigate risks effectively.

The DEAMS military pay voucher balancing report was developed to assist bases with tracking payment and collection vouchers processed in DEAMS throughout the month. This report helps in reconciling the military pay vouchers and ensures that all payments and collections are accurately recorded and accounted for. It provides a comprehensive overview of the financial transactions processed in DEAMS, allowing bases to effectively monitor and manage their payment and collection activities.

The correct answer is Line item. A line item restraint on a funding document refers to a specific item or expenditure that is limited or capped. This means that there is a maximum amount that can be allocated or spent on that particular line item. Therefore, a line item restraint contains a floor limitation, which sets a minimum limit or threshold that must be met for that specific item.

When interpreting annual funding, the first thing to look at is the operating agency code/operating budget account number. This code or number provides specific information about the agency or department responsible for the funding and the specific account or budget it is allocated to. By examining this code or number, one can easily identify the source of the funding and track its allocation and usage.

The Operating Budget Authority Document (OBAD) and the Budget Authority/Allotment Document (BA/AD) are primarily control documents. These documents are used to establish and maintain control over the budgetary resources and ensure that funds are allocated and spent in accordance with established policies and regulations. They provide the necessary authority and restrictions to manage and control the budgetary process effectively.