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The Certified Government Financial Manager (CGFM) exam is a professional certification program for individuals who work in financial management positions in government agencies. The CGFM is awarded by the Association of Government Accountants (AGA), which is a professional organization for government financial professionals. The CGFM Exam is designed to test the knowledge and skills of financial managers in areas such as financial reporting, budgeting, and auditing.

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The CGFM certification is an important credential for individuals working in government financial management. It demonstrates a commitment to excellence and professionalism in the field and can enhance career opportunities and earning potential. Certified Government Financial Manager (CGFM) certification also provides a network of professionals working in government financial management who can share knowledge and best practices.

Benefits of AGA CGFM: Certified Government Financial Manager (CGFM) Exam

Deals with national standards of efficiency, generating demand, where others and additional programs may recognize areas for improvement. Help identify resources needed to support programs that meet certification criteria. Recognizes possibilities to enhance GI training. Develop a reliable way to assess the development of others and satisfy ACGME requirement for an assessment of fundamental efficacy. The CGFM is a scholastic resource designed to detect development in training and encourage regular refurbishment via training programs and other programs. The exam should not be utilized for validating promotions or rejecting growth. The ratings of the examiners should be used to apply educational treatment. The final results of the CGFM are not to be utilized for advertising features, since the institution has not been able to disclose the accreditation council for graduate medical education as knowledge and knowledge (ACGME). Under no circumstances will the AGA Institute reveal the identities of examiners or institutions that join the CGFM. Queries relating to the CGFM attribute must be sent on to the AGA Institute. The CGFM includes all regions of AGA CGFM exam dumps that the GI tract. It also comprises net online material that refers to systematic issues, nutrition, composition analysis, statistics, public health and values.

AGA Certified Government Financial Manager (CGFM) Sample Questions (Q95-Q100):

NEW QUESTION # 95
A federal government agency that expends beyond its appropriation is in violation of the

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

Answer: A

Explanation:
* 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.
References:
* Antideficiency Act (31 U.S.C. §§ 1341, 1342, 1517).
* GAO,Principles of Federal Appropriations Law.

NEW QUESTION # 96
The modified accrual basis of accounting is characterized by:

A. revenues being recognized when realized.
B. revenues being recognized when measurable and available.
C. assets included in the general fixed asset account group.
D. expenditures recorded when warrants are paid.

Answer: B

NEW QUESTION # 97
The risk manager compiles:

A. A five-year history of paid and self-insured losses
B. Only A & B
C. Summarizing the number and types of losses
D. Frequency and severity of risks

Answer: B

NEW QUESTION # 98
With respect to capital leas the cops, the rating analyst evaluates:

A. The essentialities of the asset
B. All of these
C. The risk of non-appropriation
D. General creditworthiness

Answer: B

NEW QUESTION # 99
An ISF has the following capital equipment in service for the stated time. Based upon the information below, using the straight-line method, what should be charged for depreciation at year-end?

A. $8,155
B. $6,438
C. $4,267
D. $2,171

Answer: B

NEW QUESTION # 100
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AGA Certified Government Financial Manager (CGFM) Sample Questions (Q95-Q100):

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