GAFRB: Examination 2: Governmental Accounting, Financial Reporting and Budgeting
AGA GAFRB Exam Dumps
Get All Examination 2: Governmental Accounting, Financial Reporting and Budgeting Exam Questions with Validated Answers
Vendor:
AGA
Exam Code:
GAFRB
Exam Name:
Examination 2: Governmental Accounting, Financial Reporting and Budgeting
Exam Questions:
115
Last Updated:
November 26, 2025
Related Certifications:
Certified Government Financial Manager
Exam Tags:
AGA Financial AnalysisProfessional Levelgovernment financial analysts
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Free AGA GAFRB Exam Actual Questions
Question No. 1
Governmental funds reported $80 million current expenditures and $2 million capital outlays. The reconciliation of the Statement of Revenues. Expenditures, and Change in Fund Balance to the Statement of Activities starts with the total net change in fund balances in the governmental fund and
An agency operates out of a building that is on the Register of Historic Places; the building is classified as a multi-use federal asset. If the agency recently paid to renovate the office space in the building, the cost for the renovation should be treated as a
A county is projecting a $7 million budget deficit in the upcoming fiscal year, so the county board, who acts as the highest level of authority for the county, sets aside $7 million in fund balance to close this gap. How should the $7 million be classified on the financial statement?
