Parks & Rec CPRP UPDATED ACTUAL Questions and CORRECT Answers
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Parks & Rec CPRP
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Parks & Rec CPRP
Parks & Rec CPRP UPDATED ACTUAL
Questions and CORRECT Answers
Purchase Order - CORRECT ANSWER- Is an agreement that the agency will pay for
goods and services ordered
P-Card - CORRECT ANSWER- Works like a personal credit card. It has a limit on
spending and is issued by the agency for agenc...
Parks & Rec CPRP UPDATED ACTUAL
Questions and CORRECT Answers
Purchase Order - CORRECT ANSWER- ✔✔Is an agreement that the agency will pay for
goods and services ordered
P-Card - CORRECT ANSWER- ✔✔Works like a personal credit card. It has a limit on
spending and is issued by the agency for agency purchases. Can also be designated for a
specific account. At end of month a detailed billing statement is issued where all items
purchased are detailed.
Credit card - CORRECT ANSWER- ✔✔Credit Card statements have less detail and require
additional time for accounting staff to reconcile each bill. Credit caed can carry over a
balance each month.
Petty cash - CORRECT ANSWER- ✔✔Actual cash kept on hand for small purchases that do
not warrant a purchase order or the use of other methods of payments. Usually Not to exceed
$100
Revenue - CORRECT ANSWER- ✔✔Revenues are monies coming into the organization.
Revenue in parks & Rec come in 5 general sources: compulsory income (or taxes), gratuitous
income, earned income, contractual receipts, investment income.
Compulsory Income - CORRECT ANSWER- ✔✔Revenue generated from taxes at the local,
state or provincial and federal levels
Real property taxes - CORRECT ANSWER- ✔✔Tax on land and anything that is built or
growing on it.
Personal property taxes - CORRECT ANSWER- ✔✔A tax on household and business
tangible property (such as cars and furniture) and intangible property (such as stocks and
bonds)
Sales Tax - CORRECT ANSWER- ✔✔A tax on a sale of merchandise or services
, Excise tax - CORRECT ANSWER- ✔✔Specific goods and services such as hotel-motel
taxes, car rental taxes, and "sin" taxes for cigarettes and alcohol
Income Tax - CORRECT ANSWER- ✔✔A tax on people's earnings
Gratuitous Income - CORRECT ANSWER- ✔✔Revenue received without expectation of
return, including grants, gifts, donations, planned giving, sponsorships
Earned Income - CORRECT ANSWER- ✔✔Generated through fees and charges. Admission
and entrance fees, rental fees, user fees such as surcharges, and license and permit fees.
Contractual Receipts - CORRECT ANSWER- ✔✔Contract with private agencies and
individuals to sell merchandise or provide services for them on a contractual basis.
Income Statment - CORRECT ANSWER- ✔✔These statements demonstrate the profitability
of the facility or cost during a period of time such as a month, quarter, or fiscal year. The
statement will include revenues, expenses, and net income.
R.F.P. - CORRECT ANSWER- ✔✔A negotiated contract for goods and services with the
vendor, which details what they will do and at what costs.
Cash Flow Statement - CORRECT ANSWER- ✔✔This statement also examines revenues
and expenditures, but the statements depict whether it is positive or negative.
Budget Statement - CORRECT ANSWER- ✔✔Is a report of allocated and expenses monies.
Allocated monies are those which have been budgeted and approved by the governing body.
Expended monies are the dollars which have been spent to date.
Expenditures - CORRECT ANSWER- ✔✔Is a disbursement, expense, or cost related to
doing business. Largest expense is its personnel. Other expenditures include utilities,
supplies, and equipment.
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