Appendix 4: Answers to Reinforcement Quizzes
Answers to Reinforcement Quiz ñ Section V
1. To whom are executive branch officials accountable?
Answer: They are accountable to the citizens, public interest groups,
legislative and judicial branches, creditors and the media.
2. In what ways might organizational structure detract from or inhibit
Answer: Confusing structure makes it hard to determine who is
responsible for safeguarding assets and resources, and achieving
program results. It can also inhibit the effective flow of information.
3. How does each phase of the management cycle contribute to
accountability requirements?
Answer: PlanningóPriorities are identified; managers are responsible for
responding to changing priorities and meeting goals that emerge from the
planning process.
ProgrammingóResources are linked to specific goals. Managers are
responsible for ensuring that resources are directed to the appropriate
BudgetingóManagers are responsible for upholding budgetary integrity
and not spending beyond appropriated authority in terms of purpose, time
OperationsñManagers must implement internal controls to safeguard
assets and ensure objectives are met. Performance data is collected.
AccountingóManagers must create and adhere to accounting structures
that help to ensure resources are tracked and expended properly.
ReportingóManagers compile and issue reports that help demonstrate
accountability and achievement of goals.
AuditingóManagers arrange for external as well as internal assessment
of results of activities; managers are accountable for fixing problems
identified during audit.
When Congress creates a new national commission and the president
appoints members of the commission, to whom do the commissioners
owe ultimate accountability?
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AGA Study Guide 1, 2016 Edition

Appendix 4: Answers to Reinforcement Quizzes
b. legislative oversight bodies
d. board chairman
Answer: (c). In a democracy, ultimate accountability of a government
entity is to the citizens.
For which of the following is the legislature least accountable to voters?
appropriating budget by start of fiscal period
b. establishing priorities that reflect citizen needs
conducting oversight activities
d. effective implementation of programs
Answer: (d). Legislatures are directly responsible for (a), (b) and (c).
Executive branch components are directly responsible for (d).
Which goal is less likely to be achieved through an evaluation study?
determine whether program officials execute actions that are
appropriate to program goals
b. determine whether processes and procedures of the program need
to be modified
determine whether the policy goals of the program are appropriate
d. determine whether service efforts and accomplishments result in
cost-efficient outcomes
Answer: (c). Goal-setting for government programs is derived from
priority-setting activities of the political process. An evaluation study might
determine how well goals are being achieved, and evaluation results may
impact future goal-setting. But of the four options, (c) is least fulfilled by an
evaluation study.
What is the major purpose of the GPRA?
ensure financial and accounting systems meet minimum
performance requirements
b. require audited financial statements from major executive branch
require strategic plans, goals and performance reports from
executive agencies
d. define duties, responsibilities and reporting requirements of the
agency chief financial officer
Answer: (c). Option (c) describes the essential requirements of the
8. What are some techniques through which government officials
demonstrate accountability?
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AGA Study Guide 1, 2016 Edition

Appendix 4: Answers to Reinforcement Quizzes
Answer: Some techniques are audited financial reports; performance
reports; oversight hearings; answering questions from the media and
citizens groups; and, ultimately, by standing for election.
9. What is the best definition of government sustainability?
ability to fulfill financial obligations as they come due
b. ability to make interest and principal payments on long-term debt
ability to fulfill financial obligations as they come due and to fulfill
future service obligations
d. ability to maintain long-term debt at less than 5% of assessed
property valuation
Answer: (c) The concept of sustainability is broader than fiscal solvency,
though it cannot be achieved in the absence of solvency. Sustainability
refers to the ability to maintain service levels under current policies.
10.A recent Financial Report of the U.S. Government notes that programs to
provide healthcare and financial assistance to the aged and the needy are
not sustainable under current policies. What ratio is central to this
current ratio
b. debt-to-GDP ratio
pension funding ratio
d. debt-to-assets ratio

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AGA CGFM Study Guide 1: Governmental Environment