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Government Financial Manager Examination 3: Governmental Financial Management and Control (GFMC)

Examination 3: Governmental Financial Management and Control (GFMC)

Last Update Feb 24, 2026
Total Questions : 115

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Questions 2

Which of the following statements from an audit finding is the condition?

Options:

We identified multiple credit card purchases without receipts to support them.

Government policy requires a cardholder to submit receipts for all purchases.

Finance Department personnel did not regularly review purchases to ensure compliance.

We recommend that the government implements a timely review of all credit card purchases.

Discussion 0

Questions 3

Which of the following would auditors issue an opinion on?

Options:

performance audits

compliance audits

financial statement audits

forensic audits

Discussion 0

Questions 4

The National Performance Management Advisory Commission established a comprehensive framework that

incorporates performance measurement into the

Options:

internal control plan.

financial statements.

audit procedures.

budget process.

Discussion 0

Questions 5

The best source for annual liability and cash flow data is a state's

Options:

PAR.

ACFR.

appropriations bill.

statement of activities.

Discussion 0

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