CDFM-A Module 4 case studies
CDFM-A Module 4 · Put your knowledge to work in context.
CDFM-A Module 4 is the acquisition-focused module of the Certified Defense Financial Manager - Acquisition track, a professional credential for people who manage, budget, account for, and audit defense acquisition money. Candidates typically work as budget analysts, financial managers, cost analysts, accountants, or contracting-support specialists in defense program offices, comptroller shops, or audit-ready organizations. The CDFM-A Module 4 case studies are 5 cases and about 3,745 words.
1Mid-Year Deployable Terminal Requirement and Expiring Appropriation
A Defense component is executing FY2025 Operation and Maintenance (O&M) funds, which are available for new obligations until 30 September 2025. In February 2025, the commander identifies an unfunded requirement for 12 deployable satellite terminals estimated at 8.6M.
788 words, about 4 min2Month-End Overobligation and a Prior-Year Misrecording
At the end of April, a Navy installation's comptroller runs a funds execution report and discovers that a contracting officer awarded a 1.35M firm-fixed-price order for base custodial services against O&M line 1A2B. The available balance on that line before the award was 870,000.
799 words, about 4 min3FBWT Reconciliation and a Material Year-End Accrual
A defense working capital fund's September 30 trial balance shows Fund Balance with Treasury (FBWT) of 48,300,000. Treasury's records show 46,900,000.
712 words, about 4 min4Progress Payment Request Under a Fixed-Price Vehicle Contract
A defense contractor holds a 24,000,000 firm-fixed-price contract for 40 vehicles. The contract provides for progress payments at 80% of allowable costs incurred, with liquidation at the same rate.
737 words, about 4 min5Audit Sample Failure: Receiving Reports, Split Orders, and Segregation of Duties
An internal audit sampled 60 obligations from a 180M O&M portfolio. Fourteen lacked a receiving report or acceptance evidence; eight were recorded after the period of performance began; and two were split into three orders of 49,000 each to avoid a 50,000 review threshold.
709 words, about 4 min