CGFM 試験問題を無料オンラインアクセス

Government entity SEA reporting provides users of general purpose financial reports with an

• A.assessment of the accountability of the public administrators.
• B.evaluation of the effects of changes in public policy.
• C.assessment of financial condition and results of operations.
• D.evaluation of the efficiency and effectiveness of governmental programs.

A city parks department is selecting a contractor to renovate a community playground. Which of the following contractors should be selected?

• A.The contractor with the second-lowest bid, who has no prior violations and meets all bid specifications.
• B.The contractor with the highest bid, who includes luxury, non-requested upgrades to the design.
• C.The contractor whose bid was submitted past the deadline but offers a discount for early payment.
• D.The contractor with the lowest bid who has a history of delayed projects.

An evaluation of anggntity's single year financial statements would use which of the following analyses?

• A.trend
• B.horizontal
• C.vertical
• D.comparative

Performance measurement assists management in

• A.identifying weaknesses in disaster response preparedness.
• B.tracking actual results against targets.
• C.determining allocation of capital appropriations.
• D.monitoring performance of certified professionals in regulatory fields.

An analyst has identified several variables that may be impacting state lottery ticket sales, including investments in advertising, potential pay-out amounts and the size of lottery cards. Which of the following techniques would help determine the extent to which each variable is impacting sales?

• A.regression analysis
• B.narrative analysis
• C.content analysis
• D.cost-benefit analysis