[2025年10月30日] 心強いCGFMのPDF問題集はCGFM問題
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この認定は、政府の財務管理の専門家にサービスを提供する専門組織である政府会計士協会（AGA）によって発行されます。この認定は、米国政府の説明責任局（GAO）によって認識され、GS-11レベルを超えるすべての政府財務管理職に必要です。
AGA CGFM認定試験は、政府環境、政府会計、財務報告と予算、政府の財務管理と管理の3つのモジュールで構成されています。各モジュールは、政府の財務管理に関連する特定の知識とスキルをテストするように設計されています。 3つのモジュールすべてに合格した個人は、AGA CGFM認定を授与され、政府財務管理の分野の専門家として認められています。
質問 # 13
Governments unlike private organizations cannot pay for safety performance.
- A. More
- B. None of these
- C. Less
- D. Accurately
正解：A
質問 # 14
GAAP do not specify how much fund balance to set aside, but the_ recommends that local governments maintain a reserve of (1) 5% to 15% of general fund reserves or (2) at least 1-2 months general fund operating expenditures.
- A. GFUA (Government Finance officers Association)
- B. State bank
- C. All of there
- D. Federal reserves Board
正解：A
質問 # 15
Non-reciprocal interfund activities include interfund transfers of assets (e.g. cash, or goods) without repayment and ______________.
- A. Interfund reimbursement
- B. Cost Allocation
- C. Interfund exchange
- D. Both A&B
正解：A
質問 # 16
Eleven different types of funds, issued by Government Authorities, are classified into three major groups.
Which one of the following statements represents those three groups?
- A. Governmental, Proprietary and Fiduciary
- B. Governmental, Fixed, Temporary
- C. Yearly, Semi annually and Quarterly
- D. Governmental, State/Provincial, Local
正解：A
質問 # 17
An agency uses pavement rating scores as a key indicator for a street maintenance program. If the legislature provided the agency with an additional $5 millionjthe new resources should be allocated based upon
- A. lane miles rated as acceptable by the citizens.
- B. the number of intersections.
- C. lane miles with unmet needs.
- D. historical budgeted amounts.
正解：C
解説：
* Understanding Resource Allocation in Street Maintenance:When additional resources are provided for street maintenance, their allocation should address the most pressing infrastructure needs to maximize impact and public benefit.
* Key Indicator (Pavement Rating Scores):Pavement rating scores are used to evaluate the condition of roads. Areas with the lowest scores (representing unmet needs) require prioritized funding to bring the infrastructure to acceptable levels.
* Explanation of Answer Choices:
* A. Number of intersections: The number of intersections is not directly related to road conditions or pavement scores.
* B. Historical budgeted amounts: Allocating based on past budgets does not address current infrastructure conditions or unmet needs.
* C. Lane miles rated as acceptable by citizens: Roads already rated as "acceptable" do not require immediate attention.
* D. Lane miles with unmet needs: Correct, as this aligns with addressing the most critical deficiencies based on the pavement scores.
References:
* Government Finance Officers Association (GFOA),Best Practices in Capital Asset Management.
* Federal Highway Administration (FHWA),Performance-Based Planning and Programming Guidebook.
質問 # 18
An agency receives miscellaneous revenue and investment revenue. The January beginning balance is $12,000. Monthly revenue is projected to be $2,000 and monthly expenses are projected to be $1,800. The agency plans to purchase a $10,000 90-day bond at par value on January 15. The agency has a $20,000 90-day bond that matures on February 15. What is the projected cash balance at the end of March?
- A. $32,600
- B. $12,600
- C. $11,400
- D. $22,600
正解：D
質問 # 19
One way in which federal and state governments influence local governments is by:
- A. providing block grants.
- B. setting budget authority.
- C. authorizing debt.
- D. issuing ordinances.
正解：A
質問 # 20
Non-property tax and non-local tax, moral obligation, special assessment and special or limited tax are the types of:
- A. Go bonds
- B. None of these
- C. So bonds
- D. Revolving loan funds
正解：C
質問 # 21
A ________ sweeps payroll, accounts, payables, and daily collections into a concentration account daily.
- A. None of these
- B. ACH block
- C. ZBA
- D. Cash flow and security services
正解：C
質問 # 22
Which of the following is NOT a type of risk?
- A. None of these
- B. Damage to property caused by carelessness, fire, natural causes, or faulty equipment
- C. Excessive employee health risks due to alcoholism, obesity, or smoking
- D. Loss of property (e.g. money, tools, or furniture) caused by dishonest acts of employers or citizens
正解：A
質問 # 23
In Government Organizations, a modified approach for depreciation is used. This modified approach expenses maintenance cost and capitalizes additions and improvements, but it does not record depreciation charges.
The logic behind the modified approach is:
- A. All of these
- B. That buildings have an indefinite useful life, making depreciated charges unnecessary.
- C. Changes in proprietary fund statement of revenues, expenses, and charges in fund assets.
- D. Changes in fiduciary assets
正解：B
質問 # 24
What might be a cost-effective solution for a local public school to reduce increasing special education costs without violating federal maintenance of effort requirements?
- A. Decrease budget allocation for special education services.
- B. Outsource special needs services to a private contractor.
- C. Shift a portion of the costs in the form of a fee to parents.
- D. Develop a shared services agreement with surrounding districts.
正解：D
解説：
Why Shared Services Agreements Are Cost-Effective:
* A shared services agreement allows multiple school districts to pool resources and share the costs of special education services, such as specialized staff, transportation, or facilities.
* This reduces duplication of services, increases efficiency, and helps lower costs without reducing the quality of education provided.
Why Federal Maintenance of Effort (MOE) Requirements Matter:
* Under federal law, schools must maintain a certain level of funding for special education services to receive federal grants. Cutting budgets or shifting costs directly to parents would likely violate MOE requirements.
Why Other Options Are Incorrect:
* A. Shift a portion of the costs in the form of a fee to parents:This violates federal regulations, as public schools cannot charge parents for special education services.
* B. Decrease budget allocation for special education services:This would also violate MOE requirements and reduce services for students with special needs.
* D. Outsource special needs services to a private contractor:While outsourcing can be an option, it may not always reduce costs and could introduce additional risks (e.g., quality concerns or compliance issues).
References and Documents:
* Individuals with Disabilities Education Act (IDEA):Mandates federal MOE requirements for special education funding.
* GAO Report on Shared Services in Education:Highlights cost-saving benefits of shared services agreements.
質問 # 25
Which of the following is not included in principal investment strategies?
- A. Sector Allocation
- B. None of these
- C. Yield curve anticipation
- D. Interest Rate anticipation
正解：B
質問 # 26
A purchasing officer is asked to select a vendor to provide office supplies. Which of the following vendors should beselected?
- A. the highest priced qualified bidder with the highest quality products
- B. the third lowest priced qualified bidder who is pending state disbarment
- C. the mayor's high school classmate's company with the lowest qualified bid
- D. the second lowest priced qualified bidder
正解：C
解説：
Why Select the Lowest Qualified Bidder?
* Procurement rules in government require selecting thelowest qualified bidderto ensure fairness, cost- efficiency, and compliance with procurement regulations.
* If the mayor's high school classmate's company meets the qualification criteria and provides the lowest bid, there is no conflict of interest unless favoritism or improper influence is proven.
Why Other Options Are Incorrect:
* B. Second lowest priced qualified bidder:Selecting the second lowest bidder without justification violates the principle of fairness and cost-efficiency.
* C. Third lowest bidder pending state disbarment:This vendor is not a qualified bidder due to pending disbarment.
* D. Highest priced qualified bidder with the highest quality products:If quality specifications are already met by lower bidders, selecting the highest-priced bidder is unjustifiable.
References and Documents:
* Federal Acquisition Regulation (FAR):Requires selecting the lowest qualified bidder.
* GAO Guide on Procurement Standards:Emphasizes fairness and cost-effectiveness in vendor selection.
質問 # 27
Assume that the bank's monthly costs are $12,520, the 30-day Treasury bill rate is
10.4%, and the bank is subject to a 15% reserve requirement. What is the MCB?
- A. $144,629
- B. $142,629
- C. $140,629
- D. $141,629
正解：D
質問 # 28
The principal advantage of a CIP (Capital improvement Program) is
that , including their project designs, land acquisition, permitting, and acquiring financing.
- A. Minimal costs of putting the asset in operating conditions
- B. ensures the orderly replacement of capital facilities
- C. None of these
- D. It provides for sufficient lead time to plan for projects.
正解：D
質問 # 29
Which one of the following statements is the part of practices that States regulate?
- A. Minority Goals
- B. Preparation of specifications
- C. All of these
- D. Advertising the letting of contracts and Project Scheduling
正解：C
質問 # 30
Which one of the following strategy is NOT employed by Local governments to collect delinquent taxes?
- A. None of these
- B. Sell the parcel, using the proceeds to pay back taxes giving the remainder, if any, to the taxpayer.
- C. Put, the names of delinquent taxpayers in the local paper. Surprisingly, prominent citizens might be delinquent. The newspaper notice for them is an embarrassing, but effective, prompt.
- D. Put, a lien on a delinquent taxpayer's paycheck if his or her place of work is known.
正解：A
質問 # 31
Enterprise funds and internal service funds are the two types of ______________.
- A. Permanent Funds
- B. Proprietary Funds
- C. Capital project Funds
- D. Debt Service Funds
正解：B
質問 # 32
GPRA requires agencies to prepare and submit a strategic plan, an annual performance plan and
- A. an annual performance report.
- B. a five-year performance plan.
- C. a SEA report.
- D. the prior year's audited financial report.
正解：A
解説：
What Does GPRA Require?TheGovernment Performance and Results Act (GPRA)mandates that federal agencies prepare:
* Astrategic planoutlining long-term goals.
* Anannual performance plandetailing the objectives and performance measures for the upcoming year.
* Anannual performance reportevaluating the agency's success in meeting the goals outlined in the annual performance plan.
Why Is the Annual Performance Report Important?
* The annual performance report provides accountability and transparency by comparing actual results to planned goals. It allows Congress and the public to assess how effectively the agency is achieving its mission.
Why Other Options Are Incorrect:
* A. A five-year performance plan:GPRA requires a strategic plan (updated every four years), not a separate five-year performance plan.
* C. SEA Report:This refers to Service Efforts and Accomplishments reporting, which is not mandated by GPRA.
* D. The prior year's audited financial report:While financial reports are important, they are separate from the performance reporting requirements of GPRA.
References and Documents:
* Government Performance and Results Act (1993):Requires agencies to submit strategic plans, annual performance plans, and annual performance reports.
* GAO Reports on GPRA Compliance:Emphasizes the role of annual performance reports in promoting accountability.
質問 # 33
Using purchasing cards for contract purchases creates efficiencies for all of the following EXCEPT:
- A. detection of fraudulent purchases.
- B. streamlining payment in the accounts payable system.
- C. savings in transaction costs.
- D. improved cash flow for the vendor.
正解：A
解説：
Explanation
質問 # 34
Government entity SEA reporting provides users of general purpose financial reports with an
- A. evaluation of the efficiency and effectiveness of governmental programs.
- B. evaluation of the effects of changes in public policy.
- C. assessment of financial condition and results of operations.
- D. assessment of the accountability of the public administrators.
正解：A
解説：
* Service Efforts and Accomplishments (SEA) Reporting:
* SEA reporting is designed to providenon-financial performance informationabout the efficiency and effectiveness of government programs.
* It evaluates how well resources are being used to achieve desired outcomes, helping stakeholders assess program performance and accountability.
* Explanation of Answer Choices:
* A. Evaluation of the effects of changes in public policy: Incorrect. SEA reporting does not focus on policy changes but on program performance.
* B. Assessment of financial condition and results of operations: Incorrect. This is the role of financial statements, not SEA reports.
* C. Assessment of the accountability of the public administrators: Incorrect. While SEA reports indirectly support accountability, their main purpose is to assess program efficiency and effectiveness.
* D. Evaluation of the efficiency and effectiveness of governmental programs: Correct. This is the primary focus of SEA reporting.
References:
* GASB,Concepts Statement No. 2: Service Efforts and Accomplishments Reporting.
* GFOA,Performance Reporting in Government.
質問 # 35
The Financial institution should adjust the collateral (related to securities) daily in response to market value changes known as:
- A. Marketing securities
- B. None of these
- C. Market to market
- D. Marketing to market
正解：D
質問 # 36
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AGAは、政府会計、政府監査、財務報告を含む3つの専門分野でCGFM認定を提供しています。認定プロセスは、現在の政府の財務会計慣行、原則、および基準の知識と経験を評価するように設計されています。また、会計関連の規制と政策を解釈し、適用する能力も測定します。
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