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Fresh AGA CGFM Dumps | CGFM Free Vce Dumps

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AGA Certified Government Financial Manager (CGFM) Sample Questions (Q81-Q86):

NEW QUESTION # 81
Which of the following is NOT a type of risk?

A. Excessive employee health risks due to alcoholism, obesity, or smoking
B. Loss of property (e.g. money, tools, or furniture) caused by dishonest acts of employers or citizens
C. None of these
D. Damage to property caused by carelessness, fire, natural causes, or faulty equipment

Answer: C

NEW QUESTION # 82
Which of the following disbursement techniques can be used to ensure timely payments?

A. drafts
B. bank cards
C. checks
D. warrants

Answer: A

Explanation:
What Are Disbursement Techniques?
* Disbursement techniques refer to the methods used by organizations to pay vendors or settle financial obligations. The timeliness of payments depends on the technique used.
Why Are Drafts the Best Option for Timely Payments?
* Adraftis a payment instrument issued by an organization's bank, drawn against its account, and typically includes specific payment timing instructions.
* Drafts allow the payer to specify the timing of payments, ensuring they are made on time.
Why Other Options Are Incorrect:
* A. Warrants:Warrants authorize payments but do not ensure timeliness as they require additional processing before funds are disbursed.
* B. Checks:Checks rely on postal delivery and clearing times, which may delay payments.
* D. Bank cards:While convenient, bank cards are typically used for immediate payments, not for ensuring future timely disbursements.
References and Documents:
* Treasury Financial Manual:Highlights drafts as a disbursement tool for controlling the timing of payments.
* GAO Cash Management Guide:Discusses the benefits of drafts in ensuring timely payments.

NEW QUESTION # 83
Based upon the performance measures report below provided to a local governmental oversight committee, what conclusions may be made?

A. The arson task force fielded in FY07 is having a significant impact.
B. State fire marshal mandates are being met.
C. More fire engines and fire companies are needed.
D. A fire engine bond issuance is needed.

Answer: A

NEW QUESTION # 84
Governments have three principal options for selecting a bank. Which one of the following is the best out of those options?

A. They may handle different funds or accounts.
B. They can rotate their business among several banks in the community
C. Should select banking services competitively with a request for proposals (RFP)
D. None of these

Answer: C

NEW QUESTION # 85
How may a city parks and recreation director meaningfully assess the performance of the department's grounds maintenance division?

A. analyze grounds maintenance staffing levels
B. use a single measure of citizen satisfaction with parks and recreation
C. evaluate funds spent on grounds maintenance
D. compare cost per acre maintained to cost per acre maintained in another jurisdiction

Answer: D

Explanation:
Why Is This the Best Measure for Performance?
* Comparing thecost per acre maintainedto that of another jurisdiction provides a meaningful benchmark for performance evaluation. It allows the director to assess how efficiently the department is operating relative to similar organizations.
* This comparison ensures that the department is managing resources effectively and identifies potential areas for improvement.
Why Other Options Are Incorrect:
* A. Use a single measure of citizen satisfaction:While citizen satisfaction is important, it is subjective and does not provide insight into operational efficiency.
* B. Evaluate funds spent on grounds maintenance:Total spending does not measure efficiency or productivity; it merely reflects the amount allocated.
* C. Analyze staffing levels:Staffing levels do not directly measure performance; they are only one factor in determining efficiency.
References and Documents:
* Governmental Performance Reporting (AGA):Recommends using comparative benchmarks for evaluating efficiency in service delivery.
* Performance Management Framework by GAO:Highlights cost-effectiveness metrics such as cost per acre maintained.

NEW QUESTION # 86
......

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