PUA2014 Lecture 5

Which of the following is most likely part of the budgetary control function?

• Financial compliance audit

• Performance audit

• Productivity report

• Strategic plan

In evaluating the academic performance of a public university in HK, the government asks for the money spent during the last years at the university. The government is looking for

• An input measure

• An output measure

• An outcome measure

• None of the above

The traditional line-item budgeting emphasizes on

• Control

• Management

• Planning

• Control and Management

The effort to incorporate planning in the budgeting process was emphasized in

• Line-item budgeting

• Performance budgeting

• Program budgeting

• Financial auditing

Prioritization of decision making package is a key element of

• Line-item budgeting

• Zero-based budgeting

• Performance budgeting

• Program budgeting