一番優秀なAGA GFMC最新問題 &合格スムーズGFMCテスト問題集 |最高のGFMC関連資格試験対応

GFMCスタディガイドは、多くのメリットと機能を高めます。購入前にGFMCテスト問題をダウンロードして自由に試すことができます。当社製品を購入した後、すぐに当社製品を使用できます。選択できる3つのバージョンが用意されており、GFMCトレーニング資料を学習して試験を準備するのに20〜30時間しかかかりません。AGA合格率とヒット率は両方とも高いです。 1年以内に24時間のオンラインカスタマーサービスと無料アップデートを提供しています。そして、GFMC試験問題を試してみると、GFMCトレーニング資料には多くの利点があることがわかります。

高収入をもたらす良い仕事を見つけたいですか？あなたは優秀な才能になりたいですか？ GFMC認定は、あなたが望む夢を実現するのに役立ちます。なぜなら、AGAのGFMCテスト準備は、仕事を探しているときに明らかな利点があることを証明でき、仕事を非常にうまく処理できるからです。そのため、GFMC試験の準備は、GFMC試験に合格して良い仕事を見つけるのに役立ちます。何を待っていますか？ GFMC試験問題を購入してください。

>> GFMC最新問題 <<

試験の準備方法-更新するGFMC最新問題試験-高品質なGFMCテスト問題集

時間とお金の集まりより正しい方法がもっと大切です。GFMC試験のために勉強していますなら、我々の提供するGFMC試験ソフトはあなたの選びの最高です。信じられないなら、デモをご覧ください。我々も返金保障があります。180日以内、お客様はGFMC試験に失敗したら、我々はお客様の支払った金額をお客様に戻り返すことができます。

AGA Examination 3: Governmental Financial Management and Control (GFMC) 認定 GFMC 試験問題 (Q39-Q44):

質問 # 39
As a way to ensure fiduciary responsiblity, a government entity should include which of the following in its investment policy?

A. prices and performance of its investment securities
B. historical allocations of investment securities
C. key and non-key investment security controls
D. permissible and non-permissible investment securities

正解：D

解説：
Why Include Permissible and Non-Permissible Investment Securities?
* Aninvestment policyoutlines the guidelines and restrictions for managing an entity's investments, ensuring compliance with laws and protecting public funds.
* Listingpermissible(e.g., government bonds, treasury securities) andnon-permissibleinvestments ensures clarity about what the entity can and cannot invest in, helping to mitigate risk and maintain fiduciary responsibility.
Why Other Options Are Incorrect:
* A. Prices and performance of investment securities:This information is important for monitoring investments but does not belong in the policy itself.
* C. Historical allocations of investment securities:Historical data informs decision-making but is not relevant to the rules governing investments.
* D. Key and non-key investment security controls:While controls are critical, they are part of the implementation process, not the investment policy.
References and Documents:
* GAO Investment Policy Guidelines:Recommends specifying permissible investments to ensure fiduciary responsibility.
* GFOA Best Practices in Investment Management:Emphasizes clear investment guidelines in the policy.

質問 # 40
Government performance measurement promotes

A. profitability.
B. responsibility.
C. accountability.
D. cash availability.

正解：C

解説：
What Is Government Performance Measurement?
Government performance measurement is the process of setting goals, tracking progress, and evaluating outcomes for government programs and services. This system ensures that public funds are used effectively and that programs achieve intended results.
How Does It Promote Accountability?
* Accountability is the primary goal of performance measurement. It holds government officials and agencies responsible for managing public resources efficiently and achieving measurable outcomes.
* By measuring performance, governments can transparently demonstrate how resources are being used and whether programs are meeting their objectives.
Why Other Options Are Incorrect:
* A. Responsibility:While responsibility is important, it refers more to the assignment of duties, not the system of holding entities accountable.
* B. Profitability:Governments are not profit-driven organizations; their focus is on service delivery, not profits.
* D. Cash Availability:Performance measurement focuses on outcomes, not managing cash flows.
References and Documents:
* Government Performance and Results Act (GPRA):Promotes accountability through performance measurement and reporting.
* GAO Report on Performance Accountability:Emphasizes the role of performance measurement in achieving government accountability.

質問 # 41
A federal government agency that expends beyond its appropriation is in violation of the

A. Antideficiency Act.
B. Federal Managers' Financial Integrity Act.
C. Federal Financial Management Improvement Act.
D. Sarbanes-Oxley Act.

正解：A

解説：
* Antideficiency Act Overview:
* TheAntideficiency Act (31 U.S.C. §§ 1341, 1342, 1517)prohibits federal agencies from:
* Obligating or expending funds in excess of their appropriations.
* Entering into contracts without sufficient appropriated funds.
* Violating the Act is a serious matter, and agencies are required to report such violations to Congress and the President.
* Explanation of Answer Choices:
* A. Federal Managers' Financial Integrity Act: Incorrect. This Act requires agencies to assess internal controls, not monitor appropriations.
* B. Federal Financial Management Improvement Act: Incorrect. This Act focuses on improving financial systems, not budgetary compliance.
* C. Antideficiency Act: Correct. This Act directly prohibits expenditures beyond appropriations.
* D. Sarbanes-Oxley Act: Incorrect. This Act applies to corporate financial reporting, not federal appropriations.
:
Antideficiency Act (31 U.S.C. §§ 1341, 1342, 1517).
GAO,Principles of Federal Appropriations Law.

質問 # 42
The Federal Credit Reform Act of 1990 prescribes a special budget treatment for direct loans and loan guarantees that measures cash flows to and from the government using which financial analytical technique?

A. regression analysis
B. future value
C. net present value
D. current value

正解：C

解説：
* Federal Credit Reform Act of 1990:This Act established a new accounting framework for federal credit programs, such as direct loans and loan guarantees. It requires using thenet present value (NPV) method to measure the costs of loans and guarantees by discounting future cash flows (e.g., loan repayments, defaults) to their present value.
* Explanation of Financial Analytical Technique:
* Net Present Value (NPV): Accounts for the time value of money by discounting future cash flows to the present. It provides an accurate measure of the economic cost to the government.
* Other options:
* A. Future value: Focuses on future cash flows, not their present cost.
* C. Current value: Not a recognized technique for analyzing long-term cash flows.
* D. Regression analysis: A statistical method, unrelated to calculating loan program costs.
:
Federal Credit Reform Act of 1990, Section 502.
Congressional Budget Office (CBO),Federal Credit Program Cost Analysis.
Office of Management and Budget (OMB),Circular A-11: Credit Reform Accounting.

質問 # 43
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. Develop a shared services agreement with surrounding districts.
C. Outsource special needs services to a private contractor.
D. Shift a portion of the costs in the form of a fee to parents.

正解：B

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 # 44
......

どうしてJpexamのAGAのGFMC試験トレーニング資料はほかのトレーニング資料よりはるかに人気があるのでしょうか。それはいくつかの理由があります。第一、Jpexamは受験生の要求をよく知っています。しかも、他のどのサイトよりも良いサービスを提供します。第二、専心すること。我々が決まったことを完璧に作るためにすべての不要な機会を諦めなければなりません。第三、我々は確かに最高の製品を持っていますが、粗悪品の方式で表示されたら、もちろん粗悪品と見られますから、我々は自分の製品を創造的かつプロの方法で見せます。JpexamのAGAのGFMC試験トレーニング資料はこんなに成功するトレーニングですから、Jpexamを選ばない理由はないです。

GFMCテスト問題集: https://www.jpexam.com/GFMC_exam.html

そうすると、JpexamのAGAのGFMCトレーニング資料の品質をよく知っています、我々のAGA GFMC練習資料はお客様の関心点を第一に置き、最善を尽くしています、AGA GFMC最新問題しかし、ロジックが接続されているかどうかはキーです、AGA GFMC最新問題私たちは学び、進歩し続け、私たちが望む人生を送ることができます、GFMC試験に合格して目標を達成するための最良のツールでなければなりません、AGA GFMC最新問題研究により、学習への関心を刺激することが最善の解決策であることがわかっています、GFMC試験の準備に費やす時間を短縮したい場合、GFMC試験に合格して短時間で認定資格を取得したい場合は、GFMC学習教材が最適な選択となります。

確かに、業界のリーダーが思考スキルを十分に活用していない場合、まばたきを引き起こす可能性があります、睦美さん、おはようございます賢そうな額をすっきりと見せた電脳男が爽やかに笑っている、そうすると、JpexamのAGAのGFMCトレーニング資料の品質をよく知っています。

AGA GFMC認定試験に関連する最も優秀な問題集

我々のAGA GFMC練習資料はお客様の関心点を第一に置き、最善を尽くしています、しかし、ロジックが接続されているかどうかはキーです、私たちは学び、進歩し続け、私たちが望む人生を送ることができます。

GFMC試験に合格して目標を達成するための最良のツールでなければなりません。