Exam 12: Budgeting and Performance Measurement

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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 ?

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Identify and define the three broad categories of service efforts and accomplishments (SEA)measures.

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An budgeting method that derives the subsequent year's budget from the current year's budget is called:

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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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