Cpfo examination - Study guides, Class notes & Summaries
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CPFO Examination- Pensions schemes
- Exam (elaborations) • 7 pages • 2023
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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...
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CPFO Examination– Procurement 2023
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CPFO Examination– Procurement 2023 
Procurement - Correct Answer-is the process through which government acquires 
goods and services for its own use 
The stages procurement - Correct Answer-planning/scheduling, source selection/ 
purchasing, contract administration 
Fundamental objective of procurement - Correct Answer-to provide goods and services 
in the right quality and quantity on a timely basis as efficiently as possible and at the 
lowest overall cost 
Suspension - Correct Answer-the v...
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CPFO A+ Examination
- Exam (elaborations) • 11 pages • 2023
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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...
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CPFO Accounting
- Exam (elaborations) • 64 pages • 2023
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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) (Chap...
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