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Budgeting and Performance Management

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  1. 1All of the following are objectives of activity-based cost (ABC) accounting in government except
    1. ATo preserve, at a minimum, the present quality and availability of services.
    2. BTo help find lower cost alternatives to providing services.
    3. CTo link customer (taxpayer) satisfaction to improvements in the operating systems used to provide goods and services.
    4. DTo make increases in the volume of services dependent on reducing costs.
  2. 2Which of the following has contributed most to governments' increased interest in activity-based accounting?
    1. AGASB standards.
    2. BImplementation of innovative management approaches (such as TQM and SEA measures) in response to public demand for greater accountability and productivity.
    3. CIncreased demand for high profile management tools to bolster the image of government.
    4. DThe Single Audit Act of 1984 (and 1996 Amendments).
  3. 3Balanced scorecards integrate all of the following into a document that can be shared with employees and stakeholders except
    1. AGASB financial reporting standards.
    2. BInternal business processes measures.
    3. CNonfinancial measures, such as customer satisfaction.
    4. DFinancial performance measures.
  4. 4Which of the following kinds of cost accounting would be least useful for governmental budgeting?
    1. AProcess.
    2. BJob order.
    3. CStandard.
    4. DVariable.
  5. 5Which of the following costs incurred by a city for a federal grant program would likely be considered unallowable under OMB Circular A-87?
    1. ADepreciation expense on equipment.
    2. BThe salary of the person administering the grant.
    3. CSalary expense of the mayor.
    4. DAdvertising for a secretary to help the program administrator.
  6. 6Which of the following costs would be allowable under OMB Circular A-87?
    1. AAdvertising on the Internet by a defense contractor.
    2. BLobbying for continuation of an educational program by the school administrator.
    3. CIndirect costs of the state legislature.
    4. DDepreciation expense on the equipment used in a federal research grant.
  7. 7State and local governments and not-for-profit organizations that receive grants or contracts from the federal government should charge costs of these grants or contracts in conformity with
    1. ACost Accounting Standards Board standards.
    2. BOffice of Management and Budget cost circulars.
    3. CFinancial Accounting Standards Board standards.
    4. DGovernmental Accounting Standards Board standards.
  8. 8Which basis of accounting best contributes to measuring the cost of services for rational budgeting purposes?
    1. AAccrual.
    2. BModified cash.
    3. CModified accrual.
    4. DCash.
  9. 9Which of the following might appropriately be termed an outcome indicator for a police department that reports service efforts and accomplishments (SEA) indicators?
    1. ANumber of crimes investigated.
    2. BValue of property lost due to crime.
    3. CHours of patrol.
    4. DNumber of personnel hours expended.
  10. 10Which of the following is not an element of a typical governmental total quality management (TQM) structure?
    1. ACustomer orientation.
    2. BSupport and commitment of top-level officials.
    3. CStrong central control over personnel classifications, budget allocations, and procurement.
    4. DReduction of barriers to productivity and quality improvement.

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Beschreibung
Chapter 12
Sprache
English
Aufrufe
581
Bewertung
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