$6)$ After financial ratios are calculated, the results should be compared to any of the following except:

A$)$ The same indicator from prior years.

B$)$ Budgeted information for the government for the upcoming year.

C$)$ Comparable government ratios calculated from the Government Finance Officers Association$$s Financial Indicators Database.

D$)$ Credit analyst measures or other red flag indicators.

$7)$ A recognizable signal of fiscal stress is:

A$)$ Total revenues from own sources increasing as a percent of total revenues for all sources.

B$)$ Increasing population.

C$)$ Declining property values.

D$)$ A decreasing ratio of total operating expenditures to population.

$8)$ A measure of whether the government lived within its means in the current year, or was required to use prior year resources to fund a portion of current year costs, or shifted the funding of some current year costs to future periods, is:

A$)$ Business$-$type activities revenues$/$business$-$type activities expenses.

B$)$ Unrestricted net position$/$total revenues.

C$)$ Net revenues$/$total expenses.

D$)$ Total net position $($governmental activities and business$-$type activities$)$ less total net position at the beginning of the year divided by beginning net position.

$9)$ Which of the following is one of the most important reasons for evaluating a government$$s financial performance?

A$)$ Determine if property taxes and other revenue sources should be increased.

B$)$ Assign responsibility for success or failure of the government to certain parties.

C$)$ Determine whether the government is accomplishing its mission.

D$)$ Have an early warning of impending financial difficulty for a diverse set of decision makers.

$10)$ Political culture, such as attitudes towards taxes, is an example in the International City$/$County Management Association $($ICMA$)$ Financial Trend Monitoring Systems of:

A$)$ Environmental factors.

B$)$ Organizational factors.

C$)$ Financial factors.

D$)$ Management practices and legislative policies.