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AGA Certification Reference

AGA CGFM Certification Exam is a crucial designation for professionals in the public sector who want to expand their skill set and increase their chances of getting promoted to higher-level roles. Certified Government Financial Manager (CGFM) certification program requires passing three rigorous exams in three areas of financial management: Governmental Environment, Governmental Accounting, Financial Reporting, and Budgeting.

How to prepare AGA CGFM: Certified Government Financial Manager (CGFM) Exam

Study guide of AGA CGFM: Certified Government Financial Manager (CGFM) Exam

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AGA Certified Government Financial Manager (CGFM) Sample Questions (Q47-Q52):

NEW QUESTION # 47
Localities contract with a consulting engineer to make a preliminary feasibility study of a project, prepare a detailed design and construction specifications, coordinate construction activities, and advice on special problems that might occur during construction.
Consulting engineers are compensated in which of the following way/s?

A. All of these
B. Cost-plus-fixed-fee basis when a project is not clearly defined
C. A lump-sum payment when a project is clearly defined
D. A percentage of construction costs, the percentage being based on a scale developed by the Society of civil engineers

Answer: A

NEW QUESTION # 48
have no donor-imposed restrictions as compared to permanently
restricted assets (include endowments and assets such as land and artwork) that are restricted as long as the organization as the organization has custody of them.

A. Temporarily rusticated assets
B. Net Assets
C. There are no assets
D. Unrestricted assets

Answer: D

NEW QUESTION # 49
Performance measurement assists management in

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

Answer: B

NEW QUESTION # 50
A city decides to invest in a new piece of equipment and wants to know how long it will take to recover the amount invested by using thepayback analysis technique. The city uses the following assumptions in its analysis:
* The cost of the equipment is $500,000.
* The equipment will generate $200,000 in revenue per year.
* The variable costs of operating the equipment will be $100,000 per year.
* The depreciation on the equipment will be $20,000 per year.
How long will it take the city to recover the amount invested in the new equipment?

A. 2 years and 6 months
B. Syears
C. 2 years and 9 months
D. 6 years and 3 months

Answer: B

NEW QUESTION # 51
The basic steps in fraud audits include all of the following EXCEPT

A. consulting legal counsel.
B. reporting the results.
C. considering political ramifications.
D. follow-up on control weaknesses.

Answer: C

Explanation:
* Fraud Audit Objective:Fraud audits aim to detect and investigate fraudulent activities, strengthen internal controls, and report findings to stakeholders.
* Basic Steps in Fraud Audits:
* Consulting Legal Counsel: Ensures compliance with legal requirements and protects the organization.
* Reporting the Results: Essential to inform stakeholders of findings and corrective actions.
* Follow-up on Control Weaknesses: Addresses identified vulnerabilities to prevent future fraud.
* Explanation of Incorrect Answer:
* D. Considering political ramifications: Irrelevant to fraud audits, as these audits focus on financial and legal matters rather than political considerations.
References:
* Association of Certified Fraud Examiners (ACFE),Fraud Examination Manual.
* Government Accountability Office (GAO),Fraud Risk Management Framework.

NEW QUESTION # 52
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Composite Test CGFM Price | CGFM Exam Dump

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How to prepare AGA CGFM: Certified Government Financial Manager (CGFM) Exam

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AGA Certified Government Financial Manager (CGFM) Sample Questions (Q47-Q52):