The Operating System For Defense Financial Management Education

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CGFM Learning Path

Training and certification resources for Certified Government Financial Manager candidates are currently in development.

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Every category written in plain language by practitioners — with audit implications, real-world application, and common mistakes.

SFIS

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Standard Financial Information Structure — element by element.

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Budget Execution

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Apportionments, allotments, obligations, and the colors of money.

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Fiscal Law

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Purpose, Time, and Amount — and the audits that follow.

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Audit Readiness

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Assertions, controls, and what auditors actually look for.

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PPBE

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Planning, Programming, Budgeting, and Execution decoded.

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Federal Accounting

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USSGL, intragovernmental matching, and consolidated reporting.

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Glossary

Acronyms, terms, and definitions used across Defense FM.

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The Recall Engine.

The free study platform built for retention and recall — not passive reading. Spaced repetition, diagnostic assessment, practice questions, and daily drills, all in one place.

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The CDFM certification is administered by the American Society of Military Comptrollers (ASMC). N.E.R.D. is an independent study aid and is not affiliated with or endorsed by ASMC.

Module 1 · PPBEQuestion 7 of 24

Which phase MOST directly results in the POM being submitted for review?

APlanning
BProgramming
CBudgeting
DExecution
Recall hook: POM = Programming phase.
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