Exam 12: Budgeting and Performance Measurement
Exam 1: Introduction to Accounting and Financial Reporting for Governmental and Not-For-Profit Entities59 Questions
Exam 2: Principles of Accounting and Financial Reporting for State and Local Governments66 Questions
Exam 3: Governmental Operating Statement Accounts Budgetary Accounting80 Questions
Exam 4: Accounting for Governmental Operating Activitiesillustrative Transactions and Financial Statements86 Questions
Exam 5: Accounting for General Capital Assets and Capital Projects82 Questions
Exam 6: Accounting for General Long-Term Liabilities and Debt Service72 Questions
Exam 7: Accounting for the Business-Type Activities of State and Local Governments75 Questions
Exam 8: Accounting for Fiduciary Activitiesagency and Trust Funds63 Questions
Exam 9: Financial Reporting of State and Local Governments65 Questions
Exam 10: Analysis of Governmental Financial Performance59 Questions
Exam 11: Auditing of Governmental and Not-For-Profit Organizations65 Questions
Exam 12: Budgeting and Performance Measurement59 Questions
Exam 13: Accounting for Not-For-Profit Organizations74 Questions
Exam 14: Not-For-Profit Organizationsregulatory, Taxation, and Performance Issues54 Questions
Exam 15: Accounting for Colleges and Universities61 Questions
Exam 16: Accounting for Health Care Organizations59 Questions
Exam 17: Accounting and Reporting for the Federal Government Glossary65 Questions
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When planning,budgeting,and performance measurement are related,good performance is rewarded,and consequences exist for substandard performance,then public employees' behaviors will change.
(True/False)
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Despite its initial popularity,service efforts and accomplishments reporting has lost favor in recent years.
(True/False)
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The schedule of legally required events in the budgeting process is generally referred to as the:
(Multiple Choice)
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Which of the following statements regarding service efforts and accomplishments (SEA)is not ?
(Multiple Choice)
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Which of the following is not one of the criteria for an allowable cost under a federal grant?
(Multiple Choice)
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Which of the following statements regarding costs under federal awards is not ?
(Multiple Choice)
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Explain what is required to develop an effective total quality management (TQM)program for a government.
(Essay)
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In budgeting revenues,state and local government administrators should:
(Multiple Choice)
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Service efforts and accomplishments reporting is also referred to as citizen-centric reporting.
(True/False)
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Which of the following statements regarding government budgets is not ?
(Multiple Choice)
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Identify and define the three broad categories of service efforts and accomplishments (SEA)measures.
(Essay)
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An budgeting method that derives the subsequent year's budget from the current year's budget is called:
(Multiple Choice)
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Governments receiving federal grants and contract funds are expected to have an accounting information system with adequate internal controls that can deliver reliable information to compare the actual amount spent with budgeted amounts.
(True/False)
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Which of the following might appropriately be termed an outcome indicator for a police department that reports service efforts and accomplishments (SEA)indicators?
(Multiple Choice)
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The United States Office of Management and Budget (OMB)publishes a "super circular" which provides streamlined guidelines for grant accounting and reporting.
(True/False)
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A major disadvantage of activity-based costing (ABC)in a governmental setting is the very limited number of activities for which it can be used.
(True/False)
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Effective capital budgeting for general capital assets of a government requires:
(Multiple Choice)
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Under service efforts and accomplishments (SEA)reporting input measures are quantity measures that reflect the quantity of a service provided,such as the number of lane-miles of road repaired.
(True/False)
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All of the following are objectives of activity-based cost (ABC)accounting in government except:
(Multiple Choice)
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