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The CGFM certification is highly regarded in the government financial management sector, and it provides a range of benefits to certified individuals. Certified Government Financial Manager (CGFM) certification indicates a high level of knowledge, skills, and expertise in government financial management, which are highly valued by employers. Certified individuals gain a competitive advantage over their peers and enhance their career prospects.

Individuals who pass the CGFM Exam are eligible to receive the CGFM certification, which is a professional credential that is recognized by employers, clients, and colleagues as a sign of expertise in government financial management. Certified Government Financial Manager (CGFM) certification can help individuals advance their careers, increase their earning potential, and gain recognition for their expertise in the field.

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The Certified Government Financial Manager (CGFM) is a prestigious certification that is awarded to finance professionals who have demonstrated proficiency and mastery in government financial management. Certified Government Financial Manager (CGFM) certification is issued by the Association of Government Accountants (AGA), which is a professional organization that seeks to promote accountability, transparency, and efficiency in government financial management. The CGFM Certification is recognized as a gold standard for professional achievement in the field of government finance.

AGA Certified Government Financial Manager (CGFM) Sample Questions (Q88-Q93):

NEW QUESTION # 88
Which one of the following is not the type of debt financing?

A. Go bonds
B. Special obligation bonds
C. Revenue bonds
D. None of these

Answer: D

NEW QUESTION # 89
The modified accrual basis of accounting is characterized by:

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

Answer: C

NEW QUESTION # 90
Federal entities primarily assess internal controls to

A. confirm that all management objectives will be met.
B. determine what legislation is not applicable to the entity.
C. ensure there is no fraud, waste or abuse within the entity.
D. identify program areas where efficiencies may be gained.

Answer: D

Explanation:
* Federal Entities and Internal Controls:
* Federal entities assess internal controls to ensure efficient, effective, and economical use of resources while achieving program objectives.
* Internal control assessments often identify areas for improvement, such as reducing waste or increasing operational efficiency.
* Explanation of Answer Choices:
* A. Confirm that all management objectives will be met: Internal controls reduce risk but do not guarantee all objectives will be achieved.
* B. Identify program areas where efficiencies may be gained: Correct. Internal controls are assessed to optimize operations and identify improvements.
* C. Ensure there is no fraud, waste, or abuse within the entity: While controls mitigate risks of fraud, waste, or abuse, assessments aim to identify opportunities for efficiency.
* D. Determine what legislation is not applicable to the entity: This is unrelated to internal control assessments.
References:
* GAO,Standards for Internal Control in the Federal Government (Green Book).
* Office of Management and Budget (OMB),Circular A-123, Internal Control Systems.

NEW QUESTION # 91
Which of the following best suites this Question mark?

A. Statement of Expenditures
B. Interim statement
C. Statement of cash flows
D. None of these

Answer: C

NEW QUESTION # 92
A program accountability study can be used to determine all of the following EXCEPT:

A. the extent to which a program has been correctly implemented.
B. whether the program is reaching its intended goal.
C. if budgets were allocated equitably.
D. whether program funds are being expended properly.

Answer: C

NEW QUESTION # 93
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