Deck 6: Budget Classifications, Systems, and Reform: Trying to Make Better Choices

Question 1

A feature that distinguishes a traditional performance budget from other budget classification structures is:

A) unit cost estimates for tasks or activities.
B) quantitative performance objectives for agencies and departments.
C) cost estimates for each agency.
D) measurement of worth of agency functions to society.

Answer 1

unit cost estimates for tasks or activities

Question 2

If economic efficiency is the primary goal in the budget process, the task of budget allocation should be to allocate funds:

A) so the number of winners exceeds the number of losers.
B) to ensure reelection and/or continue public support for programs.
C) among programs until one dollar moved to any program yields a return to society greater than or equal to the loss from the program from which the dollar was removeD)
D) to programs that produce the highest benefits.

Answer 2

among programs until one dollar moved to any program yields a return to society greater than or equal to the loss from the program from which the dollar was removed

Question 3

Which of the following is not a problem associated with traditional line-item budgets?

A) The fallacy of appellation
B) Single-year cost orientation
C) Absence of program value measurement
D) Inability to control input usage

Answer 3

Inability to control input usage

Question 4

Traditional line-item budgets:

A) focus attention on the value of public services provideD)
B) require crosswalks to identify appropriations to agencies.
C) provide mechanisms for expenditure control.
D) estimate the costs of accomplishing measurable tasks or activities.

Question 5

The budget process which emphasizes the achievement of goals and competition between alternatives is:

A) incremental budgeting.
B) performance budgeting.
C) program budgeting.
D) target based budgeting.
Chapter Seven

Question 6

Which of the following is not a normal feature of program budgets?

A) Classify budget totals by goals, objectives, or missions.
B) May classify spending programs in categories that do not coincide with organization chart structures.
C) Provide no expenditure datA)
D) None of the above.

Question 7

An advantage of the traditional line item budget is

A) Accountability and responsibility are easily assigneD)
B) Costs of defined activities are identifieD)
C) The long timeframe allows for decision-making and planning.
D) Appropriations are flexible to allow for achievement of desired outcomes.

Question 8

Performance budgets:

A) link performance objectives to requests for funds.
B) do not focus on measurable activities.
C) classify the budget by goals or objectives
D) None of the above.
e.g., Protection of Persons and Property, Safe and Speedy Transportation).