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Government Accounting

Total questions: 14

Worksheet time: 5mins

Name
Class
Date
1.

which of the following is not a Role/Responsibility of a Program Manager?

a)

They monitor project progress against the plan which they help design (in terms of quantity, quality, timeliness and cost)

b)

They identify issues and resolve them, as well as identify risks and manage them

c)

They oversee/manage the project and define/implement control measures

d)

They take care of internal and stakeholders’ communication/relationships/

coordination

e)

None of the above

2.

Monitoring is a routine process of data collection and measurement of progress toward program objectives It involves tracking what is being done and routinely looking at the types and levels of resources used the activities conducted the products and services generated by these activities, including the quality of services and the outcomes of these services and products

a)

True

b)

False

3.

Evaluation is a process that attempts to determine as systematically and objectively as possible the relevance, effectiveness, and impact of activities in light of their objectives

a)

True

b)

False

4.

The amount allocated for M E budget of agencies shall

not exceed 5% of the total annual program/project cost

per project category

a)

True

b)

False

5.

The year-end report on the allocation and use of the 3% M&E expenses of the agency shall be submitted?

a)

Within 30 days following the end of the year

b)

Within 25 days following the end of the year

c)

Within 10 days following the end of the year

d)

Within 15 days following the end of the year

6.

Provided the policy framework, guiding principles, and operational arrangements for the Results-Based Monitoring, Evaluation, and Reporting system in the government, in order to strengthen its implementation and address the observed weaknesses and limitations of the current MER processes

a)

NBC 565

b)

NBC 560

c)

NBC 650

d)

NBC 506

7.

LOW DISBURSEMENT MEANS? (3 correct answers)

a)

Delivery of public service is delayed

b)

Involves additional/unnecessary cost of borrowing

c)

A drag to Gross Domestic Product (GDP) growth

d)

Low cash disbursement

e)

Save government funds

8.

APR is a tool to:

a)

determine the need for additional

release of funds to the agency

b)

measure agency performance

c)

know the appropriate level of agency

budget

d)

All of the above

9.

Agency Performance Review (APR) is to determine the level of performance of each agency in terms of physical outputs as well as actual expenditures incurred vis à vis targets for the same period.

a)

True

b)

False

10.

Annual documents required at the onset of the budget execution phase, which contains the agencies’ targets and plans for the current year.

a)

Budget Execution Documents (BEDs)

b)

Agency Performance Review (APR)

c)

Budget and Financial Accountability Reports (BFARs)

d)

Unified Reporting System (URS)

11.

Which of the following is not an accounting process?

a)

Recognize transactions in the Journals (General and Special Journals)

b)

Posting in the ledgers

c)

Preparation of trial balance

d)

Preparation of adjusting entries

e)

All of the above

12.

Failure on the part of the officials concerned to submit the documents and reports mentioned herein shall not cause the automatic suspension of payment of their salaries for non-compliance with the requirements of the Commission

a)

True

b)

False

13.

Chart of Accounts is? (2 correct answers)

a)

Financial organizational tool

b)

Use as a report to the management

c)

List of every account in an accounting system

d)

Part of Financial Statements

14.

Accounting is a process of identifying, measuring, communicating economic information

a)

True

b)

False