GOV Chapter 14 Quiz Latest 2021

CHAPTER 14

Question 1Zero-based budgeting requires the periodic review of all programs, not just new ones.

Question 2It is difficult for accountants to have a role beyond auditing the financial statements of governments and not-for-profits.

 Question 3Outputs is a term used to indicate the quantity or units of service provided by an activity.

Question 4 One of the principal disadvantages of zero-based budgeting is that it requires budgetary units to provide information that may never be used in the decision process.

Question 5Many of the benefits of program budgeting may be ascribed to the organizational self- examination that it requires at the outset.

Question 6Most accounting organizations support the notion that performance measures should be included in general-purpose annual financial reports.

 Question 7The stated objective of the National Partnership for Reinventing Government is to reinvent government to work better, cost less, and to get Americans to care about it.

Question 8GASB SEA reporting proposals focus on measures of efforts, measures of accomplishments, and measures that relate efforts to accomplishments.

 Question 9Rather than cash inflows, the potential benefits of many capital assets can be expressed as cash savings to governments and not-for-profits.

 Question 10It is widely accepted that capital assets should be financed with resources on hand to achieve interperiod equity.

Question 11In which of the following steps of the management cycle of governmental and not-for- profit entities are accountants least involved?

Question 12Accountants are actively involved in collecting and analyzing data to be used by public policy makers. Which of the following other groups might also be involved in the data collection and analysis process?

Question 13Which of the following groups is least likely to be involved in evaluating the efficiency and effectiveness of government programs?

Question 14Which of the following is a true statement regarding the implementation phase of a government program?

 Question 15Which of the following is NOT the role of policy makers in solving social problems?

Question 16All governments and not-for-profit entities should establish goals and objectives.

 Which of the following is a desirable characteristic of an operational objective?

 Question 17An accounting program has determined that preparing students for careers in public accounting is the program's goal. Which of the following measurements is the best outcomes measurement for this accounting program?

Question 18Which of the following groups are involved in auditing a program?

 Question 19College professors are evaluated on teaching, research, and service. Which of the following would be a surrogate for the desired operational objective of "engaged in research that expands the horizons of knowledge."

Question 20At many colleges and universities, students are asked to evaluate the quality of instruction received and course content for all undergraduate courses. The evaluations are used for which of the following?

Question 21Because of the difficulty of measuring quality teaching, many colleges and universities rely heavily on student evaluations of the quality of instruction and accomplishment of course objectives. Which of the following is (are) a true statement(s)?

Question 22Aid for Friends, a not-for-profit entity, provides temporary shelter for the homeless, provides temporary housing and other assistance for victims of spousal abuse, serves meals to the needy in a congregate setting, operates a second-hand clothing store, and operates a food bank to provide food for those temporarily in need. Which of the following is the best statement of operating objectives for Aid for Friends?

Question 23Which of the following is NOT an example of a performance budget?

Question 24Which of the following is true about zero-based budgeting?

Question 25Which of the following is true about budgets prepared by entities that use program budgeting techniques?

Question 26Which of the following is an advantage of program budgeting over traditional budgeting techniques?

 Question 27Program budgeting, although highly popular and successful, has many disadvantages or drawbacks. Which of the following is an advantage or benefit of program budgeting?

Question 28Which of the following is a reason for governmental and not-for-profit entities to incorporate service efforts and accomplishments (SEA) measures into their management process?

Question 29Which of the following is not one of the three categories of SEA measures identified by GASB?

Question 30Which of the following is an example of a cost-outcome measure?

 Question 31Which of the following is an example of an efficiency measure?

 Question 32With regard to audits of SEA, which of the following might be appropriate for an auditor to do?

 Question 33Due to limited resources, Johnson City must select from among the following capital projects. Which project should the City select?

Question 34Which of the following best describes the role of benefit-cost analysis in the capital budgeting process by governmental and not-for-profit entities?