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QUESTION 14

Which of the following is least appropriate for the preparation stage of the budget cycle?

1.

In many cases, budget offices provide forms that reflect required appropriation request information categories such as organizational unit, object of expenditure, account, fund, function, activity, project and program.

2.

Budget preparation can be also called formulation or planning.

3.

Public managers experience the least involvement with budgeting activities during the preparation and the implementation stages of the process.

4.

In some cases, public managers may begin budget preparation work, such as gathering information for expenditure forecasts prior to the formal budget process.