A+ solution

Ergonomic hazards for healthcare workers are - Correct Answer-Major safety concerns Put nurses at risk for musculoskeletal injuries OSHA regulates workplace safety ANA has safe patient handling legislation in some states What is the most common musculoskeletal injuries for nurses and how? - Correct Answer-Back injury Due to repetitive tasks Heavy, lifting or moving done manually, because proper body mechanics are no guarantee of safety Any lifting, transferring, positioning, and reachin...

CPFO Operating and Capital Budgeting Sample Exam with A+ Answers Which of the following is an essential feature of a good budget process, as defined by the National Advisory Council on State and Local Budgeting (NACSLB)? a) Focuses budget decisions on results and outcomes b) Involves and promotes effective communication with stakeholders c) Establishes linkages to broad organizational goals d) All of the above - Correct Answer-d) All of the above Which of the following is a true statemen...

CPFO Exam on the following Governmental Accounting, Auditing, and Financial Reporting How should a government classify a pass-through capital grant ultimately intended for use by some other government in the government-wide statement of activities? A. Program revenues - capital grants and contributions B. Program revenues - operating grants and contributions C. General revenues - grants D. Either A or B - Correct Answer-B - Pass through grant to finance capital acquisition by a subrecipie...

CPFO Examination- Pensions schemes Investment Policy Functions - Correct Answer-1. Statement of goals 2. Articulating the investment philosophy and risk tolerance 3. Demonstrates due diligence b/c the system follows a prudent set of procedures 4. Established internal controls 5. Provides guidance to staff and third parties 6. Risk management tool Typical Provisions of an Investment Policy - Correct Answer-1. Statement of goal(s), purpose, or mission 2. Identification of decision maker(s...

CPFO Final Accounting Exam Five components of Fund Balance - Correct Answer-Nonspendable Restricted Committed Assigned Unassigned Six essential characteristics of accounting data for inclusion in the GPEFR? - Correct Answer-Understandable to someone with a reasonable understanding of government and public finance activities & of the fundamentals of governmental financial reporting Reliable - not precise because estimates are acceptable Relevant - Should make a difference in how users a...

CPFO Final Accounting Exam Part 4 What is the minimum required for presentation of external financial statements in order to conform with GAAP? - Correct Answer-Only the basic financial statements What makes up the RSI information in the ACFR - Correct Answer-MD&A & Other RSI What is included in the mandatory reporting? - Correct Answer-MD&A Basic financial statements Other RSI What is included in the basic financial statements? - Correct Answer-Government-wide Funds - Governmental, Prop...

CPFO Examination- Pensions schemes CPFO Debt Exam Intergenerational Equity - Correct Answer-Balancing the needs of the young and old. Specifically, often referred to as the idea that U.S. government entitlements, such as Medicare and Social Security, "over-benefit" the elderly at the expense of other age groups. Key variable for length of time bonds are issued - Correct Answer-Life of asset financed Factors for revenue bond limits - Correct Answer-Ability and willingness to raise rates ...

CPFO Accounting Examination with 100% Correct Answers Which of the following groups normally would NOT be considered a primary user of state or local government's general-purpose external financial statements? A. Citizens B. Legislative and oversight bodies C. Management D. Investors and creditors - Correct Answer-C - The primary users of general-purpose external financial statements are those who, unlike management, do not have direct access to accounting information. (page 6) (Chapter...

CPFO Accounting Examination A+ Answers 1. Which of the following would be reported as a deferred item in the governmental fund financial statements, but not in the government-wide financial statements? A. Unavailable revenue B. Unearned revenue C. Deferred charge - difference between net carrying amount of refunded debt and reacquisition price D. All of the above E. None of the above - Correct Answer-[Correct response = A] The deferral of revenue because it is unavailable is unique to f...

CPFO Debt Exam Intergenerational Equity - Correct Answer-Balancing the needs of the young and old. Specifically, often referred to as the idea that U.S. government entitlements, such as Medicare and Social Security, "over-benefit" the elderly at the expense of other age groups. Key variable for length of time bonds are issued - Correct Answer-Life of asset financed Factors for revenue bond limits - Correct Answer-Ability and willingness to raise rates and to maintain market accepted deb...