369 Questions: Part 2 Flashcards
The Advisory Management Council advises:
A. CAO and operating departments only.
B. Personnel Department and operating departments only.
C. Operating departments only.
D. All of the above.
D. All of the above.
The Administrative Code provides that “There shall be established in each department one or more Personnel Committees.” These committees are to be made up of:
A. General Manager, a representative of the General Manager, and the Departmental Personnel Officer
B. The Departmental Personnel Officer, a representative of the General Manager, and a representative of the Personnel Department
C. One representative elected by the employees, one representative of the appointing authority, and one representative from the Personnel Department
D. One representative elected by the employees, the DPO and a representative of the CAO.
C. One representative elected by the employees, one representative of the appointing authority, and one representative from the Personnel Department
The City Council may establish working hours and working conditions contrary to what is set in the Administrative Code through what? A. Amendments to the Code B. Council Resolution C. Department Personnel Ordinance D. Daily Council notes
C. Department Personnel Ordinance
The CAO can make interdepartmental personnel transfers to resolve temporary personnel shortages for a period of up to: A. 30 days B. 60 days C. 90 days D. 120 days
D. 120 days
The stated Council policy on reviewing personnel authorities for personnel adjustments and salary adjustments to reflect changes in the classification plan and changes in pay grades is to do so:
A. Once a year
B. Twice a year
C. As needed
A. Once a year
Classified positions in the Council controlled departments are established by: A. DPO B. City Council C. Civil Service Commission D. CAO
B. City Council
The procedures covering such source documents as purchase orders, internal demands, transmittal forms and semi-monthly mileage statements as they relate to City financial records are found in:
A. Purchasing Agent’s Manual of Procedures
B. Controller’s Guide for Departmental Accounts
C. CAO’s Budget Manual
D. None of the above
B. Controller’s Guide for Departmental Accounts
Who advises the Employee Relations Board of the appropriateness of employee organizations representing new classes? A. Department head B. CAO C. City Attorney D. City Clerk
B. CAO
The type of cost accounting system that nears the closest relationship to the objectives of budgetary control is:
A. Job order accounting
B. Standard cost system
B. Standard cost system
In cost accounting, expenditure accounts are best classified by: A. Activity B. Function C. Character D. Organizational structure
A. Activity
To realize the full potential of electronic data processing in the management decision process, the prime role of the financial manager should be one of: A. Investigation B. Participation C. Implementation D. Planning
D. Planning
Basic authority for the establishment of a petty cash fund in a department rests with: A. Treasurer B. Controller C. Head of the concerned department D. CAO
B. Controller
During the first part of a fiscal year a department spends less than is allocated for operating supplies expense. Which of the following can be done with the surplus?
A. Transfer to the Reserve Fund
B. Spend for any purpose beneficial to the work of the department
C. Spend for operating supplies
D. Spend for operating supplies or equipment
C. Spend for operating supplies
The results of the creation of the General Budgetary Fund is that control of the department’s financial operations is through:
A. Cash balances, not budgetary terms
B. Cash balances, not projected budgetary appropriations
C. Spending expenditure resolution, not cash balances
D. Specific terms of the adopted budget, not cash balances
D. Specific terms of the adopted budget, not cash balances
Which of the following procedures contributes most to effective budgetary control?
A. Having purchase orders on contracts charged against the appropriation at the time the orders are made.
B. Having invoices checked against previously approved purchase orders at the time the payments are made.
C. Having cash disbursements are made against departmental expense accounts at the time warrants are issued.
D. Requiring all purchases to be made by the Purchasing Agent
A. Having purchase orders on contracts charged against the appropriation at the time the orders are made.
The budgeting of funds for operating expenses is based primarily on:
A. Volume of work performed the preceding fiscal year adjusted for significant changes in operations
B. Precious expenditures of the previous period corrected for changing economic conditions which affect operations
C. An analysis and review of all details of the operation over a specific period.
D. A review of the previous operating cost during the specified period
C. An analysis and review of all details of the operation over a specific period.
A supplemental appropriation is distinguished from a transfer appropriation chiefly by:
A. Used in emergency situation only
B. No affect on budget appropriation
C. Increase in the total budget appropriation
D. Increase in the spending authorization
D. Increase in the spending authorization
The difference between an appropriation and an allotment is that an appropriation is:
A. A lump sum total while an allotment is a tentative distribution
B. A tentative distribution while an allotment is a lump sum total
C. Based on work program while an allotment is based on a fund balance
D. Based on a fund balance while an allotment is based on a work program
A. A lump sum total while an allotment is a tentative distribution
On the organization chart prepared in connection with the City's budget, which of the. following is usually shown to the extent that it is feasible to do so? A. Functional responsibilities B. Position authority and distribution C. Relationship of organizational unit D. Manning of established positions
D. Manning of established positions
Quantified work performance statistics developed for the submission of the budget are valuable because:
A. They indicate areas where training is needed
B. They indicate the personnel requirements
C. They indicate when machinery and other equipment will increase productivity
D. They show supervisors where assignment of personnel can be improved
B. They indicate the personnel requirements
The type of departmental budget request with the earliest deadline for being submitted to the CAO is:
A. Current level
B. Alterations and improvements
C. Service betterment
B. Alterations and improvements
In a normal distribution, approximately what percent of the cases will lie within one standard deviation, to one side of the mean? A. 34 B. 46 C. 54 D. 64
A. 34
As part of a space layout survey, an administrator instructed subordinates to study the flow of work and the sequence of operating procedures. The major purpose of this is to determine:
A. The physical distribution and movement of personnel, material and equipment
B. The amount of space available and the amount of space which will be required
C. What the future requirements will be, based on observable present trends
D. How the distribution of personnel within organization units relates to space requirements
A. The physical distribution and movement of personnel, material and equipment
The results of an economic analysis are most likely to be accurate if the analysis:
A. Accurately considers capital outlay in the development of costs
B. Accurately reflects the costs of the alternative
C. Is based upon costs derived from past experience
D. Is based upon data derived from events independent of the given alternative
B. Accurately reflects the costs of the alternative
In administrative budget analysis, the main purpose of mathematical models is to:
A. Reduce enormous, complex problems to quantifiable alternatives for comparison
B. Determine from among several promising alternatives the best solution to a given problem
C. Manipulate data to determine cause and effect
D. Determine the economic effect of a given alternative
B. Determine from among several promising alternatives the best solution to a given problem
CAO authority to conduct the basic management audit program is granted by: A. Council ordinance B. CAO Rules C. Executive directive of the Mayor D. The Charter
D. The Charter
The primary purpose of work measurement studies is:
A. To make supervisors aware of how much work is being done
B. To determine the appropriate amount of the annual salary increases
C. To increase the efficiency of employees in job performance
D. To determine the effect of ventilating, proper lighting, heating, etc
C. To increase the efficiency of employees in job performance
How should a budget request aimed at correction of deficiencies in present service be categorized?
A. Current level
B. Service betterment
C. Either current level or service betterment depending on the nature of the deficiency
D. Neither current level nor service betterment, by definition existing service is not deficient
B. Service betterment
The basic responsibility for the Preparation of Council controlled departments' annual work program rests with: A. Department management B. CAO C. Mayor D. Council
A. Department management
The City's Program Budget system consists of various activities such as budget formulation, budget control and cost control. In this context, responsibility for cost control rests with: A. City Council B. Department management C. Purchasing officier D. CAO
B. Department management
Sewage disposal is a sub-function of which function in the City’s program budget:
A. Public Works
B. Community Safety
C. Home and Community Environment
D. Human Resources, Economic Assistance and Development
C. Home and Community Environment
Of the following, the statement which most accurately reflects the stated purpose of the class specifications which are provided for in the Administrative Code is to:
A. Stabilize organizations and establish clear lines of authority
B. Provide a guide to the allocation of positions
C. Indicate the duties and responsibilities which may be assigned to positions in the class
D. Insure compensation commensurate with the duties and responsibilities
C. Indicate the duties and responsibilities which may be assigned to positions in the class
The term allocation as used in the salary standardization provisions of the Administrative Code refers to:
A. The number of authorized positions in each department
B. Authorization of an employee’s salary
C. Determining the classification of position
D. Assignment of duties to an employee
C. Determining the classification of position
For the City, the immeadiate legal basis of the annual salary survey is: A. Mayor's Executive Directive B. The Charter C. As annual Council Resolution D. The Administrative Code
D. The Administrative Code
The first stage in the overall evolution of the City’s annual capital improvement process is considered to be:
A. The Mayor’s annual Capital Improvement Policy Directive
B. The lists of Capital Improvement projects deemed necessary by each concerned department or officer of the City
C. The consolidated annual work program of the City’s operating departments
D. A near-term projection of the City financial condition by the CAO
A. The Mayor’s annual Capital Improvement Policy Directive
Which of the following could be considered a head of the Department: A. Director of Planning B. General Manager Civil Service C. Chief of Police D. Chief Engineer Fire Department
A. Director of Planning
Which of the following establishes the maximum number of days on emergency appointments: A. Administrative Code B. Council Rules C. Civil Service Rules D. Charter
D. Charter
A council controlled department has surplus funds in its salary account due to difficultly in recruiting qualified personnel. They want to purchase a needed piece of equipment for $300. Who must approve the transfer of $300 from the salaries account to the equipment account?
A. Controller, only
B. Council, upon recommendation of the CAO
C. CAO and Controller
D. CAO, only
D. CAO, only
The tac rate on property within the City of Los Angeles for general City expenditures is: A. Set by Council Resolution B. Set by Council Ordinance C. Established by Charter D. Determined by County Assessor
B. Set by Council Ordinance
The ultimate purpose of the CAO’s Financial Status Report, by reporting period, is to:
A. Summarize significant accomplishments for the City’s management and concerned citizenry
B. Identify unanticipated problems which require an adjustment in current plans and programs
C. Find accumulations of temporarily surplus funds for temporary utilization elsewhere
D. Examine the accuracy of estimates and methods of estimating for the purpose of preparing the work program
B. Identify unanticipated problems which require an adjustment in current plans and programs
