Ch 3: Methods & Practices

Question 1

Budget proposals include

Answer 1

1, Narrative, budget justification, addresses mission
2. Detail schedules
3. Cumulative schedules
3. Sometimes includes workload, productivity & performance measures

Question 2

Budget justification or narrative includes

Answer 2

Explanation of how funds will be used to achieve the executives policies; Expected results/outcomes; Importance; Impact of funding or not; Other possible funding.

Question 3

Cost estimation

Answer 3

Follows org chart, task purpose or function; line item category

Question 4

Types of non-personnel cost estimation

Answer 4

Volume
Workload
Workforce ratios
Other ratios
Increase or decrease over past year

Question 5

Budget analysts use this criteria to cut budgets

Answer 5

Link to executive policy
Accurate math
Good narrative
Omissions
Agency performance

Question 6

Budget summary

Answer 6

cumulative schedules

Question 7

This section of the budget includes current and future year budgets for comparison

Answer 7

Cumulative or summary schedules

Question 8

Supplemental budget information

Answer 8

historical tax rate tables
debt schedules

Question 9

Preventive controls

Answer 9

prevent overspending or spending on unapproved items

Question 10

Feed forward controls

Answer 10

procedures that check actuals against budget

Question 11

Feedback controls

Answer 11

procedures that ensure future budget cycles don’t overspend