Question 1

Which of the following is an example of a cost-outcome measure?

Accepted Answer

A) Cost per passenger-mile on public transit. 
B) Cost per hot meal served. 
C) Cost per legal case handled. 
D) Cost per client placed in gainful employment. 
A) Cost per passenger-mile on public transit. 
B) Cost per hot meal served. 
C) Cost per legal case handled. 
D) Cost per client placed in gainful employment.

Question 2

Which of the following is true about budgets prepared by entities that use program budgeting techniques?

Accepted Answer

A) The budget package will include information about the object classification expenditures necessary to accomplish a specific goal or objective. 
B) The budget package will generally include information about the costs of providing a variety of levels of service of the same program. 
C) The budget package will generally include information about the importance of the activity in accomplishing the entity's objectives,alternatives methods of accomplishing the objective,and the consequences of not performing the activity. 
D) All of the above can be true. 
A) The budget package will include information about the object classification expenditures necessary to accomplish a specific goal or objective. 
B) The budget package will generally include information about the costs of providing a variety of levels of service of the same program. 
C) The budget package will generally include information about the importance of the activity in accomplishing the entity's objectives,alternatives methods of accomplishing the objective,and the consequences of not performing the activity. 
D) All of the above can be true.

Question 3

With regard to audits of SEA,which of the following might be appropriate for an auditor to do?

Accepted Answer

A) Assess the appropriateness of the organization's basic objectives. 
B) Verify that the government selected the correct indicators to gauge whether its objectives were achieved. 
C) Evaluate whether SEA data is fairly presented. 
D) Evaluate the usefulness of SEA data. 
A) Assess the appropriateness of the organization's basic objectives. 
B) Verify that the government selected the correct indicators to gauge whether its objectives were achieved. 
C) Evaluate whether SEA data is fairly presented. 
D) Evaluate the usefulness of SEA data.

Question 4

Which of the following groups is least likely to be involved in evaluating the efficiency and effectiveness of government programs?

Accepted Answer

A) Accountants. 
B) Legislators. 
C) Economists. 
D) Statisticians. 
A) Accountants. 
B) Legislators. 
C) Economists. 
D) Statisticians.

Question 5

It is widely accepted that capital assets should be financed with resources on hand to achieve interperiod equity.

Accepted Answer

A) True 
 B)False

Question 6

Which of the following is an example of an efficiency measure?

Accepted Answer

A) Cost per client placed in an appropriate job. 
B) Cost per ton of garbage collected. 
C) Cost per gallon of water suitable for drinking. 
D) Cost per child reading at grade level. 
A) Cost per client placed in an appropriate job. 
B) Cost per ton of garbage collected. 
C) Cost per gallon of water suitable for drinking. 
D) Cost per child reading at grade level.

Question 7

It is difficult for accountants to have a role beyond auditing the financial statements of governments and not-for-profits.

Accepted Answer

A) True 
 B)False

Question 8

Which of the following is NOT an example of a performance budget?

Accepted Answer

A) Program budget. 
B) Object classification budget. 
C) Zero-base budget. 
D) Priority-based budget. 
A) Program budget. 
B) Object classification budget. 
C) Zero-base budget. 
D) Priority-based budget.

Question 9

The Government Performance and Results Act of 1993 requires federal agencies to focus on explicit near-term objectives and performance measures.

Accepted Answer

A) True 
 B)False

Question 10

Many of the benefits of program budgeting may be ascribed to the organizational self-examination that it requires at the outset.

Accepted Answer

A) True 
 B)False

Which of the following is an example of a cost-outcome measure?

Which of the following is true about budgets prepared by entities that use program budgeting techniques?

With regard to audits of SEA,which of the following might be appropriate for an auditor to do?

Which of the following groups is least likely to be involved in evaluating the efficiency and effectiveness of government programs?

It is widely accepted that capital assets should be financed with resources on hand to achieve interperiod equity.

Which of the following is an example of an efficiency measure?

It is difficult for accountants to have a role beyond auditing the financial statements of governments and not-for-profits.

Which of the following is NOT an example of a performance budget?

The Government Performance and Results Act of 1993 requires federal agencies to focus on explicit near-term objectives and performance measures.

Many of the benefits of program budgeting may be ascribed to the organizational self-examination that it requires at the outset.

The Government and Not-For-Profit Environment

Fund Accounting

Issues of Budgeting and Control

Recognizing Revenues in Governmental Funds

Recognizing Expenditures in Governmental Funds

Accounting for Capital Projects and Debt Service

Capital Assets and Investments in Marketable Securities

Long-Term Obligations

Business-Type Activities

Fiduciary Funds and Permanent Funds

Issues of Reporting, Disclosure, and Financial Analysis

Not-For-Profit Organizations

Colleges and Universities

Health Care Providers

Auditing Governments and Not-For-Profit Organizations

Federal Government Accounting

Filters

Exam 15: Managing for Results

Which of the following is an example of a cost-outcome measure?

Which of the following is true about budgets prepared by entities that use program budgeting techniques?

With regard to audits of SEA,which of the following might be appropriate for an auditor to do?

Which of the following groups is least likely to be involved in evaluating the efficiency and effectiveness of government programs?

It is widely accepted that capital assets should be financed with resources on hand to achieve interperiod equity.

Which of the following is an example of an efficiency measure?

It is difficult for accountants to have a role beyond auditing the financial statements of governments and not-for-profits.

Which of the following is NOT an example of a performance budget?

The Government Performance and Results Act of 1993 requires federal agencies to focus on explicit near-term objectives and performance measures.

Many of the benefits of program budgeting may be ascribed to the organizational self-examination that it requires at the outset.

The Government and Not-For-Profit Environment

Fund Accounting

Issues of Budgeting and Control

Recognizing Revenues in Governmental Funds

Recognizing Expenditures in Governmental Funds

Accounting for Capital Projects and Debt Service

Capital Assets and Investments in Marketable Securities

Long-Term Obligations

Business-Type Activities

Fiduciary Funds and Permanent Funds

Issues of Reporting, Disclosure, and Financial Analysis

Not-For-Profit Organizations

Colleges and Universities

Health Care Providers

Auditing Governments and Not-For-Profit Organizations

Federal Government Accounting

Filters