Latest AGA CGFM Test Camp & Valid CGFM Test Prep
Latest AGA CGFM Test Camp & Valid CGFM Test Prep
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Tags: Latest CGFM Test Camp, Valid CGFM Test Prep, Download CGFM Pdf, Lab CGFM Questions, CGFM Latest Material
The reason behind our confidence is the hard work of our professionals. We have hired a team who analyze past papers, AGA Certified Government Financial Manager (CGFM) Exam examination syllabus and add the most probable AGA CGFM exam questions in three easy-to-use formats. These formats include CGFM Pdf Dumps file, web-based Certified Government Financial Manager (CGFM) practice test, and desktop practice exam software. Keep reading to find the specifications of our CGFM exam practice material's three formats.
The Certified Government Financial Manager (CGFM) exam is a professional certification exam designed for those who work in government financial management. It is offered by the Association of Government Accountants (AGA), a professional organization that promotes excellence in government financial management. The CGFM certification is highly valued in the government financial management field, as it demonstrates a high level of expertise and knowledge in the areas of government financial management, accounting, and auditing.
The CGFM exam focuses on six areas of financial management: governmental environment, government accounting, financial reporting, budgeting and financial management, internal controls and auditing. These competencies are critical for financial professionals in the public sector, who must navigate complex regulations and standards to ensure transparency, accountability and efficiency in government financial operations. The CGFM Exam is a challenging test of knowledge and skills that requires significant preparation, dedication and commitment. Passing the exam is a significant achievement that can open up new career opportunities and enhance professional credibility.
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Many customers may doubt the quality of our CGFM learning quiz since they haven't tried them. But our CGFM training engine is reliable. What you have learnt on our CGFM exam materials are going through special selection. The core knowledge of the real exam is significant. With our guidance, you will be confident to take part in the CGFM Exam. Our CGFM study materials will be your good assistant. Put your ideas into practice.
AGA Certified Government Financial Manager (CGFM) Sample Questions (Q74-Q79):
NEW QUESTION # 74
A local government can either purchase a computer for $61,000 or lease it for five years at $15000, after which the local government would own it. The anticipated discount rate will be 8%. Is it more economical to lease or purchase?
- A. Purchase
- B. Lease
- C. No significant difference
- D. None of these
Answer: B
NEW QUESTION # 75
Federal and local Governments raise funds from respectively.
- A. Bank Loans and Bonds
- B. International Market Investments and MNCs Capital Funding
- C. Tax-exempt Bonds and Bank Loans
- D. Foreign Reserves, Local Reserves
Answer: C
NEW QUESTION # 76
If a government creates an internal service funds, GAAP require that the cost of services, the cost of capital assets be recovered through the user fee.
- A. Full, excluding
- B. Full, Including
- C. Half, Including
- D. Either A or C
Answer: B
NEW QUESTION # 77
As a way to ensure fiduciary responsiblity, a government entity should include which of the following in its investment policy?
- A. historical allocations of investment securities
- B. prices and performance of its investment securities
- C. permissible and non-permissible investment securities
- D. key and non-key investment security controls
Answer: C
Explanation:
Why Include Permissible and Non-Permissible Investment Securities?
* Aninvestment policyoutlines the guidelines and restrictions for managing an entity's investments, ensuring compliance with laws and protecting public funds.
* Listingpermissible(e.g., government bonds, treasury securities) andnon-permissibleinvestments ensures clarity about what the entity can and cannot invest in, helping to mitigate risk and maintain fiduciary responsibility.
Why Other Options Are Incorrect:
* A. Prices and performance of investment securities:This information is important for monitoring investments but does not belong in the policy itself.
* C. Historical allocations of investment securities:Historical data informs decision-making but is not relevant to the rules governing investments.
* D. Key and non-key investment security controls:While controls are critical, they are part of the implementation process, not the investment policy.
References and Documents:
* GAO Investment Policy Guidelines:Recommends specifying permissible investments to ensure fiduciary responsibility.
* GFOA Best Practices in Investment Management:Emphasizes clear investment guidelines in the policy.
NEW QUESTION # 78
All of the following represent selection criteria used to make contract awards EXCEPT contractor
- A. staff expertise.
- B. past performance records.
- C. financial position.
- D. union affiliations.
Answer: D
Explanation:
* Selection Criteria for Contract Awards:
* When awarding contracts, federal, state, and local governments typically evaluate contractors based on objective criteria like staff expertise, past performance, and financial position to ensure the contractor can successfully fulfill the contract requirements.
* Union affiliationis irrelevant to the contractor's ability to meet the contractual obligations and is not a valid selection criterion.
* Explanation of Answer Choices:
* A. Staff expertise: Correctly used to ensure the contractor has qualified personnel.
* B. Past performance records: Correctly used to evaluate the contractor's historical success in fulfilling similar contracts.
* C. Union affiliations: Correct. This is not considered a valid selection criterion for contract awards.
* D. Financial position: Correctly used to assess the contractor's financial stability.
References:
* Federal Acquisition Regulation (FAR) Part 15,Contracting by Negotiation.
* Office of Management and Budget (OMB) Circular A-102,Grant and Contract Management Requirements.
NEW QUESTION # 79
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