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50 Cards in this Set
- Front
- Back
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Certifying Official
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Entitlements, Payments, Collections, Control of Funds
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Disbursing Officer
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Senior Accountable individual with in the offices.
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Disbursing Offices
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Offices responsible for payments and collections.
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Secretary of Defense
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Designated DFAS as the principle agency responsible for DoD finance.
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Under Secretary of Defense (Comptroller)
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The DFAS is under the directions, authority, and control of the?
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The Director DFAS
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Is the principle DoD Executive for finance and accounting requirements, systems, and functions.
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Entitlement Process
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Entitling, Authorization, Voucher Preparation, Certification
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Entitling
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Legally establishing benefits to any person, business, or government unit meeting eligibility requirements established by law.
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Authorizing Documents
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What are travel orders, contracts PO`s, and training orders.
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Disbursement Voucher
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The authority for DO`s to make payments for the government.
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Vendor Payment
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Must be supported by four documents:
copy of contract, proper invoice, proof of receipt, acceptance document. |
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Elements to cause valid transaction
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1. Voucher heading & date
2. Accounting classification to be charged 3. Amount to be disbursed 4. Method of disbursement 5. Payee. |
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Assigned Consecutively
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Disbursement voucher are ________at the beginning of each fiscal year.
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Disbursing Officer
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While responsible for payment operations & accountable for money disbursed for payments, they are not responsible for the preparation of all types of vouchers.
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Certifying Official
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The one who certifies a voucher is responsible for the information stated in the voucher & supporting records, computations in the voucher, the propriety of a proposed payment.
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31 USC 3521
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Prohibits DO`s from preparing and auditing their own vouchers. (1912)
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Executive Order 6166 (1933)
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Consolidated the DO function into the Treasury department. Exec. order 6728 exempted the military from this centralization.
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National Defense Authorization Act of 1996
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Requires that all CO`s shall always be personally liable for any wrong payment or over-obligation of government funds from his or her negligent of duties. Internal control practices require that such officers be independent & org. separate from DO`s.
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No certified/No payment
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No matter where the certification function is assigned (varies within DoD), that is where the liability for payment resides. NO payments made that has not been certified.
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Departmental Accountable Officials
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Certifying Officers, Disbursing Officers
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Departmental Accountable Officials
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DoD military members & civilian personnel who are designated in writing & who are not otherwise accountable under applicable law, who provide source info, data or service to a certifying or disbursing officer in support of the payment process.
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Departmental Accountable Officials
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They are held PECUNIARILY liable for erroneous payments resulting from information, data or service they negligently provide to a certifying officer.
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Departmental Accountable Officials
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Responsible for ensuring that a system of internal procedures & controls for the portion of entitlements and/or payment related process under their cognizance is in place to minimize opportunities for erroneous payment, providing timely and accurate data, info or service to ensure proper payments.
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Certifying Officers
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To promote professionalism & strengthen internal controls, a _____ should be a supervisor or team leader. Documented on a form 577.
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Certifying Officers
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Responsible for information stated in a voucher, supporting documentation & records, legality of a proposed payment under appropriation or fund involved, issuing advice to departmental accountable officials.
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Disbursing Officer
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As an accountable individual, responsible for disbursing money only as provided by vouchers certified by authorized certifying officers. Not eligible for appointment as a certifying officer and may NOT appoint a certifying officer.
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General Counsel of the DoD
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When in doubt, the DO or Certifying official may request, in writing, an advance decision from ____ on the propriety of any prospective payment, granting liability associated with erroneous payments.
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Improper Payments
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Occur when funds go to the wrong recipient, recipient receives incorrect amount of funds, documentation is not available to support payment, or recipient used funds in an improper manner.
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Improper Payment Elimination & Recover Act of 2010
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Law that ensures that agencies are cutting down on waste, fraud abuse, & will help agencies recover improper payments when they do occur. OMB published implementing guidance & established a website.
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Executive Order 13520 Reducing Improper Payment of 2009
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Executive Order that will prevent & reduce improper payments by increasing transparency, improving agency accountability, & exploring incentives for State & local partners that successfully reduce improper payments.
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DOD FMR Volume 7A
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Military Pay
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Military Payment Entitlements
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Calculation of pay 30 day month, special pay (medical or dental officer) particular duty, or hazardous pay.
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30 days of leave a year
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Military members are entitled to ____ days of leave a year.
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60 DAYS
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Military members may sell back ____ days of unused leave during their career upon separation or retirement.
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Types of Allowances
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Substance, Quarters, Clothing or uniforms, Personal allowance
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Allotments
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Deductions from member's pay.
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Discretionary payments
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Members can elect up to six, include allotments for dependents, insurance, financial organizations.
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Non-Discretionary Payments
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Allotments are unlimited and include allotments for charities, child and spousal support.
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DoD FMR Volume 8
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Civilian Pay Entitlements
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Compensatory Time
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Must be used within 26 pay periods (52 Weeks) or it becomes overtime.
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Premium Pay
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Consists of certain types of pay as overtime pay, night pay, holiday pay, Sunday pay, law enforcement officers, environmental pay or hazard pay..
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Family Friendly Leave Act
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Allows employees to use sick leave to provide care for family members, significant others. Up to 104 of sick hrs, even if the employee is not sick.
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Leave Sharing Act
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Allows the voluntary leave transfer & leave bank programs. Can not donate to your supervisor.
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Excused Absence
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Leave without loss of pay and with out charge of leave. DoD FMR 8 Chapter 5
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Bone Marrow or organ donor leave
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Paid leave for 7 days for bone marrow or 30 days for organ donation.
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LWOP
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Authorized and unauthorized
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Family and Medical Leave Act
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Provides up to 12 weeks of job protected unpaid leave during any 12 month period. The birth of a child, adoption, are of a family member with a serious health issue, or medical leave for the employee, Can also use of family member is deploying or is counseling is needed for member or family member.
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10 days
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Civilian pay records are also included in Human Resources Organizations. But they are not always connected electronically. For that reason there must be a reconciliation of common data, any mismatched must be correct in ____ days.
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Special Pay
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The only time an employee can get this is when their pay is less than 90 percent of their normal bi-weekly pay and allowances.
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DoD FMR Volume 9
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Travel Entitlements
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