Practice Test GeeksCPRP - Certified Park and Recreation Professional Practice Test
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Administration and Finance Flashcards

7 cards from real CPRP practice questions. Tap to flip, then mark Knew It or Still Learning — missed cards come back until you master them.

Read the first 7 Administration and Finance flashcards as text

  1. Which type of fund is most commonly used by park and recreation agencies to account for general operating activities?

    Answer: General fund

    The general fund accounts for most of a government agency's core operating revenues and expenditures not assigned to other funds.

  2. A parks department wants to evaluate whether a new aquatic center should be funded as an enterprise fund. What is the key characteristic of an enterprise fund?

    Answer: It is intended to be self-supporting through user fees

    Enterprise funds are used for government activities that operate like businesses, recovering costs primarily through user charges.

  3. Which document formally authorizes a parks agency to collect revenues and make expenditures for a fiscal year?

    Answer: Appropriations ordinance or budget resolution

    An appropriations ordinance or budget resolution is the legal authorization that allows a government agency to spend money and collect revenues.

  4. What is the purpose of a cost-benefit analysis when evaluating a new park facility?

    Answer: To compare total expected benefits against total expected costs over the project's life

    Cost-benefit analysis weighs all anticipated costs against quantified benefits to determine whether a project provides sufficient return on investment.

  5. A recreation supervisor is preparing a program budget. Which budget format organizes spending around specific programs rather than line items?

    Answer: Program budget

    A program budget groups expenditures by specific programs or services, allowing managers to evaluate the full cost of delivering each program.

  6. Which internal control practice best reduces the risk of fraud in cash-handling operations at a recreation center?

    Answer: Segregating duties so no single employee controls all cash functions

    Segregation of duties prevents fraud by ensuring no single employee can initiate, record, and reconcile cash transactions without oversight.

  7. What is a 'fund balance' in governmental accounting?

    Answer: The difference between a fund's assets and liabilities at year-end

    Fund balance represents the residual net position of a governmental fund, calculated as assets minus liabilities at the end of the fiscal year.