$9)$ Balanced scorecards integrate all of the following into a document that can be shared with employees and stakeholders except:

A$)$ GASB financial reporting standards.

B$)$ Internal business processes measures.

C$)$ Nonfinancial measures, such as customer satisfaction.

D$)$ Financial performance measures.

$10)$ All of the following are objectives of activity$-$based cost $($ABC$)$ accounting in government except:

A$)$ To preserve, at a minimum, the present quality and availability of services.

B$)$ To help find lower cost alternatives to providing services.

C$)$ To link customer $($taxpayer$)$ satisfaction to improvements in the operating systems used to provide goods and services.

D$)$ To make increases in the volume of services dependent on reducing costs.

$11)$ The GASB identifies which of the following three broad categories of service efforts and accomplishments $($SEA$)$ measures:

A$)$ Measures of service efforts, measures of service accomplishments, and measures of efficiency.

B$)$ Measures of service efforts and accomplishments, measures of service efficiency, and measures of service effectiveness.

C$)$ Measures of service efforts, measures of service accomplishments, and measures of the costs of service efforts and accomplishments.

D$)$ Measures of service efforts, measures of service accomplishments, and measures that relate efforts to accomplishments.

$12)$ State and local governments and not$-$for$-$profit organizations that receive grants or contracts from the federal government should charge costs of these grants or contracts in conformity with guidance from the:

A$)$ Government Accountability Office.

B$)$ Office of Management and Budget.

C$)$ Financial Accounting Standards Board.

D$)$ Governmental Accounting Standards Board.

$13)$ Which of the following is not one of the criteria for an allowable cost under a federal grant?

A$)$ A cost that is necessary and reasonable for the performance of the federal award and allocable thereto under the OMB cost principles.

B$)$ A cost that conforms to any limitations or exclusions set forth in the OMB cost principles or in the federal award as to types or amount of cost items.

C$)$ A cost that has been approved by the FASB or the GASB as an allowable cost.

D$)$ A cost that is adequately documented.