Comptrollers Fiscal Law & Accreditation Course
Module I - Test
Question 1
Due to increased operations in Afghanistan, the Army is running low on
... [Show More] Hellfire missiles (air launch, antitank missile.) Having exhausted the Missile Procurement, Army appropriation, an enterprising
comptroller recommends using funds from the Procurement of Ammunition, Army appropriation. His
argument is that “missiles are a type of ammunition so we can use either.” Can the Army use the
Procurement of Ammunition, Army appropriation?
Yes. It is for the war effort so anything goes.
Yes. The enterprising comptroller is correct; missiles are a type of ammunition.
No. This purchase should be handled by the Department of State as it deals with overseas activities.
No. There is a specific appropriation for the purchase of missiles. This is the only proper appropriation
that can be used.
Question 2
If a particular expenditure is not provided for by Congress, in order to meet the requirements of the
Purpose Statute, 31 U.S.C. § 1301, the expenditure must be necessary and incident to the proper
execution of the general purpose of the appropriation. The GAO has created a three-part test to
determine whether an expenditure is a “necessary expense” of an appropriation. Which of the following
IS NOT part of the three-part purpose test?
The expenditure must be necessary and incident to the purposes of the appropriation.
The expenditure must not be prohibited by law.
The comptroller must certify the funds.
The expenditure must not be otherwise provided for.
Question 3
The Fort TJAGLCS installation commander is hosting an awards ceremony for several service members
within the command who will be departing soon for a new duty station. The commander will be
awarding each of them a Meritorious Service Medal (MSM) honoring their accomplishments while at
Fort TJAGLCS. He intends to have a local art frame shop frame each awardee's award certificate and he
will present the framed certificate as part of the ceremony. In addition, he plans to purchase cake and
punch and serve it upon completion of the awards ceremony. Assuming the commander intends to use
appropriated fund [Show Less]