369 Questions: Part 3 Flashcards
(99 cards)
1
Q
Cost finding is primarily concerned with _______
distribution and expenditures. Fill in the blank:
A. Revenue
B. Labor
C. Resource
D. Program
A
B. Labor
2
Q
The development of the budget on a work program basis requires the differentiation of the work being done in terms of \_\_\_\_\_ and \_\_\_\_\_\_\_\_. Fill in the blanks: A. Specification and classification B. Performance and classification C. Type and volume D. One of the above
A
C. Type and volume
3
Q
At the end of the fiscal year, who transfers to the Reserve fund all surplus money remaining in most funds above the amount needed to pay outstanding bills? A. Controller B. City Clerk and Controller C. CAO and Treasurer D. CAO and Controller E. Treasurer and Controller
A
E. Treasurer and Controller
4
Q
The Treasurer may deposit money in the Treasury only written authorization from the: A. Council B. Mayor and Council C. CAO and Council D. Controller E. Controller and Council
A
D. Controller
5
Q
On February 3, the City Council adopted a Public Works Committee report that was not on the Council Calendar. Where should the adoption be shown in the Council Journal?
A. Under the Committee report of February 3
B. Under the Committee report of February 4
C. In some other section of the February 3 Journal
D. In some other section of the February 4 Journal
A
C. In some other section of the February 3 Journal
6
Q
Which City Officer is appointed from a Civil Service list by the Mayor, subject to approval by the Council? A. City Clerk B. City Engineer C. CAO D. Chief of Police
A
A. City Clerk
7
Q
When streets are used in house moving the City agency charged with enforcing the laws against improper street use is: A. Building and Safety B. Traffic Department C. Bureau of Street Maintenance D. Community Redevelopment Agency
A
C. Bureau of Street Maintenance
8
Q
The Civil Defense Training Center is operated by:
A. Fire Department
B. Police Department
C. Bureau of Personnel, Department of Public Works
D. Bureau of Public Buildings, Department of Public Works
A
C. Bureau of Personnel, Department of Public Works
9
Q
If a proposed conditional use change in a zone intiated by a property owner is disapproved by the Planning Commission, the applicant may appeal to: A. Board of Zoning Appeals B. Zoning Administrator C. Council D. Department of Building and Safety
A
C. Council
10
Q
After the budget becomes effective, it is filled with: A. CAO B. City Clerk C. Controller D. Mayor
A
C. Controller
11
Q
The budget system of the City of Los Angeles is cast primarily in terms of:
A. Personnel requirements
B. Commodities and services to be acquired
C. Revenues and expenditures of City departments
D. Work programs of City Departments according to their major functions
A
D. Work programs of City Departments according to their major functions
12
Q
Changes in the planned program of expenditures of a Council-controlled department, in cases where there is no change in the annual budget appropriation for any one item, become effective when?
A. The department files its request with the CAO
B. The CAO approves in writing
C. The CAO files the changes with the Finance Committee
D. The Finance Committee officially approves the changes
A
C. The CAO files the changes with the Finance Committee
13
Q
Once the final budget has been submitted to the Council, it can only be modified by:
A. Mayor only
B. Mayor and Council jointly
C. Council only
D. None; the budget cannot be modified once it has been submitted to the Council
A
C. Council only
14
Q
The annual projection of property tax revenue made for the forth-coming fiscal year by the CAO is based upon:
A. Estimates of tax collection by the Controller
B. Estimates of the assessment by the County Tax Assessor
C. Estimates and projections assessed valuation made by the CAO
D. Analysis of economic trends by the Federal Department of Finance
A
B. Estimates of the assessment by the County Tax Assessor
15
Q
In general, of the following, the greatest benefit to be derived from a subdivision of a work process is that:
A. Bottlenecks are less likely to occur
B. Less inspection and checking is necessary
C. Work becomes simpler for the employee
D. The employee gains a broader view of the entire organization
A
C. Work becomes simpler for the employee
16
Q
Which of the following is the least likely to be a factor in allocating a position to a class? A. Qualification desired B. Salary to be paid C. Organizational relationships D. Capacity to do the work
A
D. Capacity to do the work
17
Q
It is generally accepted that the most accurate and reliable method of obtaining wage survey data is which of the following: A. Telephone B. Questionnaire C. Personal interview D. Audit of payroll records
A
C. Personal interview
18
Q
Authority for emergency appointments is contained in: A. Departmental Personnel ordinance B. Charter C. CAO Rules D. Civil Service Rules
A
B. Charter
19
Q
The Public Works Priority Committee is predominantly composed of:
A. The various departments concerned with the General Administration and Support functions
B. The departments and bureaus concerned with the Community Safety functions
C. Members of a number of the Committees of the Council
D. The departments and bureaus concerned with the Home and Community Environment functions
A
C. Members of a number of the Committees of the Council
20
Q
A fire destroys docks, etc belonging to the Harbor Department. The Board of Public Works agrees to loan plumbers, electricians and carpenters for 10 days to repair the damage. Who. has Charter authority to make the transfer? A. Board of Harbor Commissioners B. CAO C. Mayor D. None of the above
A
C. Mayor
21
Q
All requests for interaccount transfers in excess of $5,000 or for interim appropriations require the approval of: A. CAO B. Mayor C. Council D. Council and Mayor E. CAO, Council and Mayor
A
D. Council and Mayor
22
Q
What requires that every officer or board of the City government make and present, to the Mayor and Council, an annual report relating to their work? A. Executive Directive B. Council C. Charter D. Administrative Code E. State legislature
A
D. Administrative Code
23
Q
\_\_\_\_\_\_\_ administers and collects City taxes. A. Council B. CAO C. Controller D. Treasurer E. City Clerk
A
E. City Clerk
24
Q
The Controller, as chief accounting and auditing officer of the City, performs all of the following functions except:
A. Collection of payments and paying agent for bonds issued by the City
B. Records and audits all receipts and disbursements
C. Protects budget appropriations against overdraft
D. All of the above
A
A. Collection of payments and paying agent for bonds issued by the City
25
The Department of Public Works is concerned solely with:
A. Public construction and privately owned buildings
B. Public facilities and private building improvements
C. Public construction and disposal of refuse
D. Public construction only
E. All of the above
C. Public construction and disposal of refuse
26
```
Who approves expenditure from Petty Cash and blanket purchase orders?
A. Controller
B. Department Head
C. Purchasing agent
D. CAO
```
B. Department Head
27
```
The basis for the centralization of data processing activities is found in:
A. Council Policy
B. CAO Rules
C. Executive Directive
D. Administrative Code
```
B. CAO Rules
28
An authoirty for expenditure may be used for:
A. Services and incidental materials only
B. Materials only
C. Supplies only
D. All of the above
A. Services and incidental materials only
29
```
What is the percentage of allowable bonded indebtedness of the City?
A. 5%
B. 10%
C. 15%
D. 20%
```
C. 15%
30
Which requirement of transfers can be waived by Personnel?
A. Signature of the department head from which employee is transferring
B. Signature of department head to which employee is transferring
C. Employee's written request
D. None of the above
A. Signature of the department head from which employee is transferring
31
```
How is the Police Chief selected?
A. Board of Police Commissioners
B. Board with Council approval
C. Board of Police Commissioners with Civil Service Commission approval
D. Mayor and Council
```
A. Board of Police Commissioners
32
```
What are not included in work units?
A. Provisions for uniform cost of production
B. Expressions in familiar technology
C. Internal consistency
D. Work effort
```
A. Provisions for uniform cost of production
33
```
The class in which an employee was examined, certified, and appointed would most appropriately be called:
A. Status class
B. Feeder class
C. Ladder class
D. Entrance class
```
A. Status class
34
```
To whom are claims for compensation against the City presented?
A. City Attorney
B. Council
C. City Clerk
D. None of the above
```
C. City Clerk
35
Policy governing the activity of the Community Development Department is established by:
A. Mayor
B. CAO
C. General Manager, Community Development Department
D. Council
D. Council
36
```
Although Affirmative Action plans vary from one agency to another, most plans include:
A. Quota system
B. Work force analysis
C. Upward mobility program
D. Review of supervisory effectiveness
```
B. Work force analysis
37
The most profound impact which Equal Opportunity/Affirmative Action has on the nation's Employees is that it requires them to:
A. Hire unqualified employees
B. Lower performance standards
C. Use job related employment procedures
D. Rely on word-of-mouth recruitment techniques
C. Use job related employment procedures
38
```
An employee certified off duty for temporary total disability following an on-the-job injury shall be automatically placed on:
A. Disability
B. Leave of absence
C. Sick leave
D. Worker's compensation
```
B. Leave of absence
39
If an employer attempts to increase the pool from which persons are hired/promoted, but bases all hiring decisions strictly on individual qualifications without respect to race or sex, the employer's position would be best described as:
A. Affirmative action with preferential hiring
B. Passive non-discrimination
C. Pure affirmative actions
D. Hard quotes
C. Pure affirmative actions
40
```
Title VII of the 1964 Civil Rights Act does not prohibit job discrimination based on
A. Race
B. Sex
C. National Origin
D. Physical Handicap
```
D. Physical Handicap
41
```
Of the following employees, all of whom meet the bulletin requirements, the one who would not be eligible to take a promotional exam is:
A. Greene, who is on a reserve list for a lower class
B. Black, who hasn't completed probation in a lower class
C. Brown, who has status in a lower class, but is on leave of absence
D. White, who is an exempt employee presently working in a lower class
```
D. White, who is an exempt employee presently working in a lower class
42
The preparation of expenditure estimates budget purposes is a difficult task. Experience on the part of the estimator is one of the most important factors, and a general principle which will be found helpful is that
A. Average expenditures for five years prior is usually a good basis of estimates for the future
B. Future productive efficiency is characteristically under-estimated
C. Overhead expenses tend to increase from year-to-year unless subject to arbitrary limitations
D. Accurate estimating cannot be done in lump-sum amounts
D. Accurate estimating cannot be done in lump-sum amounts
43
Failure to realize the results planned by an administrative budget is not usually so much a failure of the methods of budgetary control as it is a failure of
A. The executive to whom performance has been entrusted
B. To incorporate desirable plans into the budget
C. Of junior staff to carry out the plans formulated
D. Of the agency as a whole to realize the value of the budgetary plan
A. The executive to whom performance has been entrusted
44
```
The difference between the pre-audit and the post-audit is mainly the difference between whether the audit occurs before or after the money is
A. Received
B. Appropriated
C. Earmarked
D. Spent
```
D. Spent
45
Encumbrances of general budgetary departments outstanding at the end of the fiscal year are normally accounted for:
A. When they occurred
B. During the last quarter
C. As expenditures of the following fiscal year
D. As defined expenditures when they occurred
C. As expenditures of the following fiscal year
46
```
The level of classification of work at which work measurement is normally applied in connection with budgeting by the City is:
A. Function
B. Sub function
C. Activity
D. Sub activity
```
D. Sub activity
47
```
For budget purposes, by what criteria are equipment defined?
A. Cost only
B. Durability only
C. Either cost or durability
D. Both cost and durability
```
D. Both cost and durability
48
Which of the following best describes the blanket purchase order?
A. Specific items, dollar amounts and names of the vendors
B. It may be issues for any single purchase to a maximum of $500(?) a month for any budgeted item
C. Provides for procurement of supplies or materials to a maximum of $5,000 for a single purchase
D. Covers specific supplies, materials or services for a period of 3 months or less
A. Specific items, dollar amounts and names of the vendors
49
As distinguished from a City appropriation, a City fund can best be described as a/an:
A. Sum of money intended for a specific purpose with the necessary authorization to spend the money
B. Authorization to expand funds
C. Detailed amount specifying exact amounts of cash which may be extended during a fiscal period
D. Sum of money set aside for a specific purpose but not carrying with it the authority to make expenditures
D. Sum of money set aside for a specific purpose but not carrying with it the authority to make expenditures
50
```
There are many sub activities, the positions for which must be provided for regardless of workload. These sub activities characterize functions required by Charter and ordinances, organizational structure and fixed assignments. The above statement amounts to a definition of those functions required by the Los Angeles City budget administration as:
A. Service betterment personnel
B. Unmeasurable work
C. Administrative overhead
D. Legal requirements
```
D. Legal requirements
51
The subject matter of departmental Annual reports should contain all of the following except:
A. Significant workload trends
B. Significant program changes
C. Actual work performance and personnel utilization
D. Financial expenditures and trends of interest to the Department
D. Financial expenditures and trends of interest to the Department
52
In one period a Bureau spent less for operating supplies than was allocated. During the next period the Bureau may do which of the following with the excess without further authorization:
A. Transfer it to the reserve fund
B. Use it for anything beneficial to the operations of the Department
C. Use it to purchase operating supples
D. Use it to purchase operating supplies and equipment
C. Use it to purchase operating supples
53
Which of the following best states respectively the difference between substitute positions and to be employed as needed positions as covered in the Departmental Personnel Ordinance:
A. Funds provided vs. no funds provided
B. Paid from salary savings vs. paid from budgeted funds
C. Emergency contingency vs. routine contingency
D. Positions allocated vs. new positions
A. Funds provided vs. no funds provided
54
Civil Service Rules permit selective certification for the purpose of:
A. Improving a City service to the community
B. Appointing persons who have bilingual skills
C. Helping departments meet their affirmative action goals
D. Filling positions which have been approved for the payment of a bilingual program
D. Filling positions which have been approved for the payment of a bilingual program
55
```
Authority to employ personnel is provided and controlled by appropriations rather than specific position authorities for all the following classes except
A. Election Worker
B. Hearing Examiner
C. Crossing guard
D. Administrative intern
```
D. Administrative intern
56
Typical accounting systems are weak in furnishing information for management control purposes because
A. Data is recorded in monetary terms
B. They are tied into budgetary systems
C. They are concerned with recording past transactions
D. They are estimates rather than finite statements
C. They are concerned with recording past transactions
57
Of the following, the best reason for computing depreciation of general municipal fixed assets is to
A. Strengthen budgetary controls
B. Determine the true costs of the operation for which the asset is used
C. Establish the accounting system on an accrual basis
D. Insure a correct statement of municipal assets, liabilities and net worth
B. Determine the true costs of the operation for which the asset is used
58
Cost accounting in government is mainly justified by its use
A. As information to legislative bodies and tax payers on cost per unit of service rendered
B. To auditors to enforce conformance with budgetary limitations
C. As an aid to effective management
D. As a protection against fraud and waste in government spending
C. As an aid to effective management
59
```
In the operation of a government department, which of the following characteristics is least essential to effective cost control
A. Accuracy of data
B. Full detail
C. Promptness of information
D. Simplicity of methods
```
B. Full detail
60
```
Of the following, the essential accounting mechanism in municipal budgetary control is:
A. The appropriation ledger
B. Work in progress
C. The general ledger
D. The balance sheet
```
C. The general ledger
61
Of the following, the best criterion for determine whether cost records should be maintained in centralized accounting office or in an operating department is:
A. The availability of the cost information to the Chief Administrator
B. The integrity of the accountants in the operating department
C. The level of activity in the operating department requiring cost information
D. The speed and accuracy in preparing the cost data
D. The speed and accuracy in preparing the cost data
62
Of the following, the most important consideration in establishing a standard cost system is that the standard:
A. Cover all functions of the organization
B. Be reasonably accurate
C. Be limited to the period of usage
D. Be keyed to productive capacity
B. Be reasonably accurate
63
An essential difference between cost accounting and expenditure accounting is that cost accounting is primarily concerned with
A. Cash paid during a given period of time
B. A historical record of all transactions
C. Materials and services which are consumed during a given period of time
D. Obligations incurred during a given period of time
D. Obligations incurred during a given period of time
64
```
The type of cost system which bears the closest relationship to objectives of budgetary control is
A. Job order cost system
B. process cost system
C. Ultimate cost system
D. Standard cost system
```
D. Standard cost system
65
From an accounting viewpoint, the point at which budgetary control is an accrual system is effected when:
A. Proper accounts are established in the office of the Chief Financial officer for each budgeted item
B. The chief executive office determines all allocations
C. The Chief Financial Officer encumbers allocations through the use of purchase orders and contracts
D. The operating officers submit status reports on expenditures on individual accounts within their offices
C. The Chief Financial Officer encumbers allocations through the use of purchase orders and contracts
66
In cost accounting, overhead is sometimes allocated on the basis of direct labor costs or on the basis of direct worker-hours. The basis on which similar overhead costs would occur is if:
A. All workers are equally skilled
B. Payment is made on a piece work basis
C. All workers are paid at the same rate
D. The rate of work is the same for all workers
C. All workers are paid at the same rate
67
Which of the following governs the use of an interdepartmental order, an internal demand transfer and semi-monthly mileage statement?
A. Purchasing Agent's manual of procedures
B. Controller's guide for departmental accountants
C. CAO's budget manual
D. Administrative directives issued by the Governmental Efficiency Committee
B. Controller's guide for departmental accountants
68
```
Any change in a purchase order, authority for expenditure or a travel authority is effected by:
A. Purchase order change
B. Encumbrance adjustment
C. Certified account adjustment
D. Account request change
```
B. Encumbrance adjustment
69
For most purchases, authority for expenditure of specific items approved in the budget occurs when:
A. Requisition is counter signed by the purchasing agent
B. Complimentary purchase order is signed by the purchasing agent
C. Requisition is signed by the head of a department
D. Any of the above situations
C. Requisition is signed by the head of a department
70
Responsibility for establishing administrative procedures for assigning of an employee to special pay grades (I to II to III) lies with:
A. Involved department and the Personnel Department with a CAO approval
B. Involved department only
C. Personnel Department and CAO
D. CAO only
A. Involved department and the Personnel Department with a CAO approval
71
```
Charter Section 50 provides in greatest detail for which of the following?
A. Appointment of the CAO
B. Removal of the CAO
C. Powers and duties of the CAO
D. None of the above
```
B. Removal of the CAO
72
Of the following, it is not a basic objective of the CAO in the management audit program to
A. Prevent cost increases in City government
B. Improve the quality of City services
C. Inform City officials and the public of favorable and unfavorable conditions in City operations
D. Identify areas where improved training and development of management officials is needed
D. Identify areas where improved training and development of management officials is needed
73
```
Of the following, which is not a reason for granting an in-lieu request:
A. Training
B. Classification problem
C. Recruitment
D. Workload
```
D. Workload
74
In which of the following sections of the budget document are the budgets of the priority departments?
A. Consolidated functional distribution
B. Functional distribution of appropriations
C. General government budget: non-controllable portion
D. General government budget: summary of expenditures and appropriations
C. General government budget: non-controllable portion
75
In projecting population requirements for future needs, the CAO consults which of the following?
A. Research Section of the City Planning Department
B. SCAG Projection Division
C. US Census Bureau
D. California Bureau of Statistical Research
B. SCAG Projection Division
76
Of the following, the chief weakness of public budgeting is:
A. The division of the budget process into legislative and administrative parts
B. The exemption of certain branches of government from the jurisdiction of the general budget
C. Formulation of the budget by the executive rather than by the legislative branch.
D. Deposit of revenue produced by certain bureaus or departments into the general fund for use on other purposes
B. The exemption of certain branches of government from the jurisdiction of the general budget
77
In general, the best method of estimating expenditures for personal needs in times of inflation or economic instability is:
A. Projections of past expenditures and appropriations for personnel
B. Unit cost through accounting
C. Gross man hours needed for specific units of work
D. Modifications of past appropriations based on economic indices
D. Modifications of past appropriations based on economic indices
78
```
The CAO, in preparing the budget, prepares several documents providing information, including the Brown Book, which summarizes:
A. Work program
B. Changes from the present budget
C. Positions and salaries
D. Capital expenditure program
```
C. Positions and salaries
79
```
According to the Budget Manual, the development of the program measurements (measurements of effectiveness) are the main responsibility of:
A. CAO
B. Controller
C. Department Head
D. Mayor and Council
```
C. Department Head
80
The best method of estimating salary savings in making projections of personnel requirements for future years for a particular department is:
A. Assume a constant increasing amount such as 2-3% per year
B. Consider the separate contributing factors relating to the salary savings factor
C. Past experience of the department over recent years
D. Aggregate experience of all departments during recent years
C. Past experience of the department over recent years
81
```
Concerning the subject of municipal bonds, an important distinction in the method of retirement is:
A. General obligation vs. Revenue
B. Registered vs. Coupon
C. Sinking fund vs. Serial
D. Special assessment vs. Term
```
A. General obligation vs. Revenue
82
```
A temporary emergency appointment cannot exceed:
A. 6 months
B. 9 months
C. 120 days
D. 90 days
```
C. 120 days
83
Of the following, which best states the respective relationship of "substitute" positions to "to be employed as needed" positions regarding departmental personnel ordinances?
A. No funding provided vs funding provided
B. Routine contingencies vs emergency contingencies
C. Paid from salary savings vs paid from salary appropriation
D. Allocated from existing classes vs allocated from new classes
C. Paid from salary savings vs paid from salary appropriation
84
To whom does an employee appeal a suspension or discharge?
A. Appointing authority
B. General Manager, Personnel Department
C. Personnel Committee of Council
D. Civil Service Commission
D. Civil Service Commission
85
```
The incidence of a tax is:
A. Its initial effect
B. Its long term effect
C. The relationship between the tax and the expenditure made from the tax
D. The final resting place
```
D. The final resting place
86
```
Of the following, which is not a reason for granting an in-lieu request:
A. Training
B. Classification
C. Recruitment
D. Workload
```
D. Workload
87
According to the charter, if a department wishes to employ a person on an exempt basis to reader professional or technical services of an exceptional nature, the appointment must be approved by:
A. The mayor, only
B. The council , only
C. The Civil Service Commission, only
D. The Council and Civil Service Commission, only
D. The Council and Civil Service Commission, only
88
```
A department submits two budget requests. The first is to continue a pilot program authorized in the last budget. The second is for two positions to reduce a normal clerical backlog. Which is classified as Service Betterment?
A. Both
B. Neither
C. First only
D. Second only
```
A. Both
89
The Quarterly Work Program Report and the Personnel Utilization Report are used to determine which of the following?
A. Status of the departmental work program
B. Utilization of personnel
C. Financial status
D. To predict problems for the budget in the next fiscal year
A. Status of the departmental work program
90
```
Which of the following officers, under the Charter, may demand issuance of a subpoena?
A. Chief of Police
B. Mayor
C. City Clerk
D. CAO
```
C. City Clerk
91
```
Who has the authority to conduct department audits?
A. Chief Accounting employee
B. Controller
C. CAO
D. Treasurer
```
B. Controller
92
The Management Advisory Council advises:
A. City Council
B. Mayor
C. City officials on management employee relations
D. Personnel Management Employee Relations Division
C. City officials on management employee relations
93
The Mayor's Executive Directive states that commissions cannot bring up an item not on their agenda unless:
A. Can never be done
B. Advance approval given by Mayor by 24 hours
C. Advance approval given by Mayor by 48 hours
C. Advance approval given by Mayor by 48 hours
94
The difference between a resolution and an ordinance is:
A. Ordinance is subject to Mayor's veto
B. Resolution is subject to Mayor's veto
A. Ordinance is subject to Mayor's veto
95
```
The term "class" refers to a group of positions sufficiently similar in _______ and ________ to be grouped together under a common title pursuant to Charter Section 100.
A. duties and responsibilities
B. requirements and compensation
C. tasks and standards
D. skills and knowledge
```
A. duties and responsibilities
96
A Civil Service Rules which is reasonable and not in conflict with any law:
A. May be amended by ordinance
B. Has the same force and effect as the City charter
C. May be overruled (set aside) by any competent court of law
D. May be suspended (overruled) by the Civil Service Commission
D. May be suspended (overruled) by the Civil Service Commission
97
An employee returns from a leave of absence and complains that he/she does not like his/her assignment. In advising the employee on the appropriate action you should:
A. Direct the employee to discuss the matter with the employee representative of the recognized employee organization
B. Refer the employee to the grievance procedure, but explain that the complaint is not grievable
C. Advise the employee that the leave of absence was from a class not a particular position
D. Suggest that the employee discuss the matter with the department's management representative
C. Advise the employee that the leave of absence was from a class not a particular position
98
```
The key people in making or breaking the personnel program of an operating agency are:
A. Merit system staff
B. Line employees
C. Supervisory staff
D. Staff employees
```
C. Supervisory staff
99
```
In handling personnel transactions, the City's classification plan serves as a:
A. Policy
B. Guide
C. Rule
D. Law
```
B. Guide
