Question 1

Which of the following is not a normal feature of program budgets?

Accepted Answer

A)  Classify budget totals by goals, objectives, or missions. 
B)  May classify spending programs in categories that do not coincide with organization chart structures. 
C)  Provide no expenditure data 
D)  None of the above. 
A)  Classify budget totals by goals, objectives, or missions. 
B)  May classify spending programs in categories that do not coincide with organization chart structures. 
C)  Provide no expenditure data 
D)  None of the above. D

Question 2

A feature that distinguishes a traditional performance budget from other budget classification structures is:

Accepted Answer

A)  unit cost estimates for tasks or activities. 
B)  quantitative performance objectives for agencies and departments. 
C)  cost estimates for each agency. 
D)  measurement of worth of agency functions to society. 
A)  unit cost estimates for tasks or activities. 
B)  quantitative performance objectives for agencies and departments. 
C)  cost estimates for each agency. 
D)  measurement of worth of agency functions to society. A

Question 3

If economic efficiency is the primary goal in the budget process, the task of budget allocation should be to allocate funds:

Accepted Answer

A)  so the number of winners exceeds the number of losers. 
B)  to ensure reelection and/or continue public support for programs. 
C)  among programs until one dollar moved to any program yields a return to society greater than or equal to the loss from the program from which the dollar was removed 
D)  to programs that produce the highest benefits. 
A)  so the number of winners exceeds the number of losers. 
B)  to ensure reelection and/or continue public support for programs. 
C)  among programs until one dollar moved to any program yields a return to society greater than or equal to the loss from the program from which the dollar was removed 
D)  to programs that produce the highest benefits. C

Question 4

The budget process which emphasizes the achievement of goals and competition between alternatives is:

Accepted Answer

A)  incremental budgeting. 
B)  performance budgeting. 
C)  program budgeting. 
D)  target based budgeting. 
A)  incremental budgeting. 
B)  performance budgeting. 
C)  program budgeting. 
D)  target based budgeting.

Question 5

Performance budgets:

Accepted Answer

A)  link performance objectives to requests for funds. 
B)  do not focus on measurable activities. 
C)  classify the budget by goals or objectives 
D)  None of the above.
e.g., Protection of Persons and Property, Safe and Speedy Transportation). 
A)  link performance objectives to requests for funds. 
B)  do not focus on measurable activities. 
C)  classify the budget by goals or objectives 
D)  None of the above.
e.g., Protection of Persons and Property, Safe and Speedy Transportation).

Question 6

Traditional line-item budgets:

Accepted Answer

A)  focus attention on the value of public services provided 
B)  require crosswalks to identify appropriations to agencies. 
C)  provide mechanisms for expenditure control. 
D)  estimate the costs of accomplishing measurable tasks or activities. 
A)  focus attention on the value of public services provided 
B)  require crosswalks to identify appropriations to agencies. 
C)  provide mechanisms for expenditure control. 
D)  estimate the costs of accomplishing measurable tasks or activities.

Question 7

Which of the following is not a problem associated with traditional line-item budgets?

Accepted Answer

A)  The fallacy of appellation 
B)  Single-year cost orientation 
C)  Absence of program value measurement 
D)  Inability to control input usage 
A)  The fallacy of appellation 
B)  Single-year cost orientation 
C)  Absence of program value measurement 
D)  Inability to control input usage

Question 8

An advantage of the traditional line item budget is

Accepted Answer

A)  Accountability and responsibility are easily assigned 
B)  Costs of defined activities are identified 
C)  The long timeframe allows for decision-making and planning. 
D)  Appropriations are flexible to allow for achievement of desired outcomes. 
A)  Accountability and responsibility are easily assigned 
B)  Costs of defined activities are identified 
C)  The long timeframe allows for decision-making and planning. 
D)  Appropriations are flexible to allow for achievement of desired outcomes.

Which of the following is not a normal feature of program budgets?

A feature that distinguishes a traditional performance budget from other budget classification structures is:

If economic efficiency is the primary goal in the budget process, the task of budget allocation should be to allocate funds:

The budget process which emphasizes the achievement of goals and competition between alternatives is:

Performance budgets:

Traditional line-item budgets:

Which of the following is not a problem associated with traditional line-item budgets?

An advantage of the traditional line item budget is

Fundamental Principles of Public Finance

The Logic of the Budget Process

Budget Methods and Practices

Federal Budget Structures and Institutions

State and Local Governments

Capital Budgeting, Time Value of Money, and Cost-Benefit Analysis: Process, Structure, and Basic Tools

Taxation: Criteria for Evaluating Revenue Options

Major Tax Structures: Income Taxes

Major Tax Structures: Taxes on Goods and Services

Major Tax Structures: Property Taxes

Revenue From User Fees, User Charges, and Sales by Public Monopolies

Revenue Forecasts, Revenue Estimates, and Tax Expenditure Budgets

Intergovernmental Fiscal Relations: Diversity and Coordination

Debt Administration

Filters

Exam 6: Budget Classifications, Systems, and Reform: Trying to Make Better Choices

Which of the following is not a normal feature of program budgets?

A feature that distinguishes a traditional performance budget from other budget classification structures is:

If economic efficiency is the primary goal in the budget process, the task of budget allocation should be to allocate funds:

The budget process which emphasizes the achievement of goals and competition between alternatives is:

Performance budgets:

Traditional line-item budgets:

Which of the following is not a problem associated with traditional line-item budgets?

An advantage of the traditional line item budget is

Fundamental Principles of Public Finance

The Logic of the Budget Process

Budget Methods and Practices

Federal Budget Structures and Institutions

State and Local Governments

Capital Budgeting, Time Value of Money, and Cost-Benefit Analysis: Process, Structure, and Basic Tools

Taxation: Criteria for Evaluating Revenue Options

Major Tax Structures: Income Taxes

Major Tax Structures: Taxes on Goods and Services

Major Tax Structures: Property Taxes

Revenue From User Fees, User Charges, and Sales by Public Monopolies

Revenue Forecasts, Revenue Estimates, and Tax Expenditure Budgets

Intergovernmental Fiscal Relations: Diversity and Coordination

Debt Administration

Filters