$1)$ Which of the following statements is not consistent with the GASB's "Budgeting Principle"?

A$)$ An annual budget must be adopted using generally accepted accounting principles.

B$)$ The accounting system should provide the basis for appropriate budgetary control.

C$)$ Budgetary comparisons should be presented for the General Fund and each major special revenue fund for which an annual budget has been adopted.

D$)$ The budgetary comparisons should present both the original and the final appropriated budgets for the reporting period.

$2)$ A common approach to budgeting line$-$items whereby the current year$$s budget is constructed by adding or subtracting amounts expected to be required by line items is:

A$)$ Performance budgeting.

B$)$ Zero$-$based budgeting.

C$)$ Program budgeting.

D$)$ Incremental budgeting.

$3)$ A budgeting method whereby the very existence of each activity as well as the amounts of resources requested to be allocated to each activity must be justified each year is called:

A$)$ Planning$-$programming$-$budgeting.

B$)$ Incremental budgeting.

C$)$ Zero$-$based budgeting.

D$)$ Performance budgeting.

$4)$ Cash receipts and cash disbursement budgets for a government:

A$)$ Should be prepared for all funds for the entire fiscal year.

B$)$ Should be prepared monthly or as needed to enhance cash management, investment management, and short$-$term debt management.

C$)$ Should be prepared for only those funds for which appropriations budgets are required by law to be prepared on the accrual basis or the modified accrual basis.

D$)$ Should be prepared for only those funds for which appropriations budgets are not required by law.

$5)$ The schedule of legally required events in the budgeting process is generally referred to as the:

A$)$ Budget docket.

B$)$ Legal timetable.

C$)$ Hearing schedule.

D$)$ Budget calendar.

$6)$ Which of the following statements regarding government budgets is not true?

A$)$ A budget should be enacted before the fiscal year begins and be integrated with the financial accounting system so that actual results can be compared to budgets at regular intervals.

B$)$ The budget$$s role is limited to inclusion in internal financial reports and budgetary compliance monitoring for those funds that have a legally approved budget.

C$)$ Integrating the budget into the accounting system allows management to oversee individual unit performance and react quickly to variances between actual results and budgeted plans.

D$)$ A budget is a plan of financial operation embodying an estimate of proposed expenditures for a given period of time and the proposed means of financing them.

$7)$ Which of the following statements regarding service efforts and accomplishments $($SEA$)$ is not true?

A$)$ SEA information includes indicators of a government$$s actual performance in providing services to its citizens.

B$)$ As governments integrate strategic planning, budgeting, and performance measurement, information on SEA is available and often provided to the public.

C$)$ SEA reporting may take the form of a published report, an electronic report posted on a government$$s website, or a pamphlet designed to summarize an entity$$s SEA measurement results.

D$)$ SEA reporting is required by governments with populations greater than $500,000.$

$8)$ The number of lane$-$miles of road repaired to a specified minimum condition is an example of an:

A$)$ Output measure.

B$)$ Input measure.

C$)$ Outcome measure.

D$)$ Efficiency measure.