CHAPTER 1: PAD370

public financial administration describes and analyses the  expenditure of government and techniques used by the government to  finance these expenditure.

• TRUE

• FALSE

Public  financial  administration  also  can  be  defined  based  on  several concepts.. (tick the wrong answer)

• As a Discipline Study

• As a Management Tool

• As an Operational Tool

• As a Development Tool

Public financial administration involves all levels of government and a few agencies

that present their budget to Parliament or the State Legislative Assembly.

• TRUE

• FALSE

There are FIVE (5) main components of public financial administration.

• TRUE

• FALSE

Indirect  taxes  can  be  used  to  control  spending  on  luxury  goods  and  to

discourage excessive drinking and smoking.

• TRUE

• FALSE

Operating Budget is used for recurrent expenditure such as payment of salaries and stationery.

• TRUE

• FALSE

Development Budget is  used  to  achieve  governments  planning  objectives  such  as  the  revenue

made under Malaysia Plans

• TRUE

• FALSE

Government buys a lot of products and services and there should be proper  methods for purchasing, storing and disposing of goods.

The usual methods used are as below except..

• Direct Purchasing

• Quotation

• Contract Purchasing

• Tenders

Accrual Accounting is when revenue is recorded when it is received and spending has been made when it is paid.

• TRUE

• FALSE

Treasury prepares the Appropriation bills to be tabled in Parliament.

• TRUE

• FALSE