CDFM Module 2 case studies
CDFM Module 2 · Put your knowledge to work in context.
CDFM Module 2 is the budget-focused module of the Certified Defense Financial Manager program, a professional credential for people who plan, justify, execute, and account for U.S. Department of Defense funds. The CDFM Module 2 case studies are 5 cases and about 2,683 words.
1Building to a Topline Ceiling With an Unfunded Range Requirement
The component's FY 2027 budget build is capped at 412.0 million by headquarters, which is 6.0 million below the command's current-services estimate of 418.0 million. The current-services estimate already includes 4.2 million for inflation and 1.8 million for the civilian pay raise.
532 words, about 3 min2Quarter-End Overobligation in an Operations and Maintenance Account
On 15 August, an installation's O&M account shows 62.4 million in obligational authority, 61.9 million in recorded obligations, and a 1.2 million utility invoice for July service that the utility office has not yet entered. A contracting officer also wants to place a 0.4 million order for custodial supplies before year-end.
583 words, about 3 min3Reimbursable Order Without an Advance
A defense accounting office accepts an Economy Act order from another federal agency for 2.4 million of laboratory testing. The customer's appropriation expires 30 September.
423 words, about 2 min4Warehouse Conversion, an Addition, and a Five-Year Maintenance Contract
A base proposes to convert a 12,000-square-foot warehouse into a hangar. The scope includes a 2,000-square-foot addition, new HVAC, electrical distribution, fire suppression, and a five-year severable maintenance contract at 1.1 million per year.
579 words, about 3 min5Audit Sample Failures and a Dropped Interface
During the FY 2025 financial statement audit, the sample of 80 O&M obligations includes 12 without receiving reports or acceptance evidence. A system interface from the procurement feeder to the general ledger failed for three days in June and dropped 1,400 obligation records totaling 8.7 million; the records were manually re-entered from a spreadsheet, but 90 lack a unique transaction identifier.
566 words, about 3 min