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CGFM – Certified Government Financial Manager

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Showing 4–6 of 9 questions

Question 4

According to the AGA Code of Ethics, a government agency contract manager using a vendor as a personal reference would constitute:

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  • ○

    fraud.
  • ○

    professional incompetence.
  • ○

    a conflict of interest.
  • ○

    nepotism.
Question 5

Which of the following opinions is not expressed by auditors as to whether financial statements are expressed fairly in all material respects with respect to generally accepted accounting principles?

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  • ○

    Unqualified opinion
  • ○

    Qualified opinion
  • ○

    Disclaimer
  • ○

    Reversal opinion
Question 6

With a beginning departmental appropriation of $200,000, the water department orders $20,000 in chemicals. The actual invoice upon delivery is $18500. What is the available balance?

Select an option, then click Submit answer.

  • ○

    118,500
  • ○

    181,500
  • ○

    181,550
  • ○

    180,000