A Federal Agency Received $900,000 as Its Annual Appropriation from Congress

question 16

Multiple Choice

A federal agency received $900,000 as its annual appropriation from Congress. How would the appropriation be recorded by the agency?

• A) In the budgetary track debit Fund Balance with Treasury $900,000, and credit Unapportioned Authority $900,000; in the proprietary track debit Other Appropriations Realized $900,000, and credit Unexpended Appropriations $900,000.
• B) In the budgetary track debit Other Appropriations Realized $900,000, and credit Unexpended Appropriations; in the proprietary track debit Fund Balance with Treasury $900,000, and credit Unapportioned Authority $900.000.
• C) In the budgetary track debit Other Appropriations Realized $900,000, and credit Unapportioned Authority $900,000. In the proprietary track no entry is recorded since the transaction involves the budget.
• D) In the budgetary track debit Other Appropriations Realized $900,000, and credit Unapportioned Authority $900,000; in the proprietary track debit Fund Balance with Treasury, and credit Unexpended Appropriations.

Understand the concept of manufacturing cycle efficiency (MCE) and its calculation.

Understand the categories of performance measures, including financial, customer, internal business processes, and learning and growth.

Recognize the role of incentive compensation and its link to performance measurement.

Identify various types of costs associated with quality, including prevention, appraisal, internal failure, and external failure costs.

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Definitions:

Affordable Care Act

A comprehensive health care reform law enacted in March 2010, aiming to make health insurance more affordable and accessible for Americans.

Mental Health Care

Professional services and support for individuals dealing with mental health issues, including therapy, medication, and other interventions.

Halfway Houses

Living facilities that offer people with long-term mental health problems the opportunity to live in a structured, supportive environment while they are trying to reestablish employment and ties to family and friends.

Community-Based

Approaches or activities that are rooted in and directly involved with the local community, often emphasizing local participation and benefits.