$19.$ After a budget has been developed, it serves to:

a$.$ Assist the accounting department in posting expenditures.

b$.$ Provide the operating department with total expenditures to date.

c$.$ Provide a standard against which actual costs are measured.

d$.$ Measure the effectiveness of department managers.

$20.$ The basic purpose for having the budget reviewed by a central budge authority is to determine if:

a$.$ The budget will be balanced throughout the fiscal year.

b$.$ Requests for funds are reasonable and for programs within the authority of the agency.

c$.$ Requests are supported by statistics showing how the operating program of each agency is being carried out.

d$.$ Expenditures have been made in strict accordance with appropriation acts.

$21.$ Budget planning and control are phases of a department$$s work which should receive attention:

a$.$ Occasionally.

b$.$ Monthly.

c$.$ Quarterly.

d$.$ Continuously.

$22.$ The best method to use in estimating expenditures for an expense such as salaries for a future period is to:

a$.$ Judge from the average of the last five years.

b$.$ Look for the trend of the expense in past years and the possible activities of the future year.

c$.$ Base the estimate on the normal trend of the entire agency.

d$.$ Judge from the last year.