CPRP - Certified Park and Recreation Professional Administration and Finance 1

Question 1

Which budgeting approach requires managers to justify every expense from zero each fiscal year rather than basing requests on prior-year spending?

Accepted Answer

Zero-based budgeting

Answer

Incremental budgeting

Answer

Line-item budgeting

Answer

Capital budgeting

Question 2

A parks and recreation department that groups its staff by function—maintenance, programming, and aquatics—is using which type of organizational structure?

Accepted Answer

Functional structure

Answer

Matrix structure

Answer

Divisional structure

Answer

Flat structure

Question 3

What financial document summarizes an organization's revenues, expenditures, and net position at a specific point in time?

Accepted Answer

Balance sheet

Answer

Cash flow statement

Answer

Income statement

Answer

Budget variance report

Question 4

Which cost classification describes expenses such as facility rent and administrative salaries that remain constant regardless of program participation levels?

Accepted Answer

Fixed costs

Answer

Variable costs

Answer

Marginal costs

Answer

Direct costs

Question 5

In parks administration, the process of comparing actual budget performance against planned figures to identify discrepancies is called:

Accepted Answer

Budget variance analysis

Answer

Cost-benefit analysis

Answer

Program evaluation

Answer

Financial forecasting

Question 6

Which principle states that a manager's span of authority should be limited to the number of subordinates they can effectively supervise?

Accepted Answer

Span of control principle

Answer

Scalar chain principle

Answer

Delegation principle

Answer

Unity of direction principle