AGA CGFM : Certified Government Financial Manager (CGFM)

CGFM pass collection

Exam Code: CGFM

Exam Name: Certified Government Financial Manager (CGFM)

Updated: Oct 07, 2026

Q & A: 115 Questions and Answers

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Cost of the AGA CGFM: Certified Government Financial Manager (CGFM) Exam

AGA CGFM: Certified Government Financial Manager (CGFM) Exam cost is $125 all over the world, however the prices of the courses varies on the basis of the local currencies of the country.

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Exam format of AGA CGFM: Certified Government Financial Manager (CGFM) Exam

Name of the Examination: AGA CGFM: Certified Government Financial Manager (CGFM) Exam

Duration of the exam: 135 minutes

Early-requirement: 2 Year professional Experience

Passing Score: 500

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How to prepare AGA CGFM: Certified Government Financial Manager (CGFM) Exam

Study guide of AGA CGFM: Certified Government Financial Manager (CGFM) Exam

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Reference: https://www.agacgfm.org/CGFM-Certification/About-CGFM.aspx

AGA CGFM Exam Syllabus Topics:

SectionObjectives
CGFM Exam 3: Financial Reporting, Control, and Analysis- Compliance and Accountability
  • 1. Grant compliance requirements
  • 2. Legal and regulatory compliance
  • 3. Accountability reporting
- Control Frameworks and Systems
  • 1. IT controls and security
  • 2. COSO internal control framework
  • 3. Monitoring activities
- Financial Statement Analysis
  • 1. Performance evaluation metrics
  • 2. Ratio analysis
  • 3. Liquidity and solvency analysis
- Auditing in the Government Environment
  • 1. Single Audit Act
  • 2. Government auditing standards (GAGAS)
  • 3. Audit planning and reporting
- Financial Reporting
  • 1. Management's discussion and analysis (MD&A)
  • 2. Comprehensive annual financial report (CAFR)
  • 3. Basic financial statements
CGFM Exam 1: Financial Management- Strategic Planning and Performance Measurement
  • 1. Performance measurement frameworks
  • 2. Strategic planning concepts
  • 3. Balanced scorecard
- Budgeting and Budget Preparation
  • 1. Budget preparation techniques
  • 2. Budget cycle and process
  • 3. Capital budgeting
- Risk Management and Internal Controls
  • 1. Control activities
  • 2. Enterprise risk management
  • 3. Internal control frameworks
- Government Contracting and Procurement
  • 1. Contract administration
  • 2. Contract types and evaluation
  • 3. Procurement processes
- Revenue, Expenditure, and Expense Recognition
  • 1. Revenue recognition principles
  • 2. Cost accounting concepts
  • 3. Expenditure accounting
- Financial Management and Analysis
  • 1. Financial analysis techniques
  • 2. Working capital management
  • 3. Cash management
CGFM Exam 2: Governmental Accounting- State and Local Government Transactions
  • 1. General fund accounting
  • 2. Special revenue funds
  • 3. Capital projects and debt service funds
- Principles of Governmental Accounting
  • 1. GAAP for governments
  • 2. Fund accounting concepts
  • 3. Governmental accounting fundamentals
- GASB Standards
  • 1. GASB conceptual framework
  • 2. Financial reporting entity
  • 3. Key GASB pronouncements
- Federal Government Accounting
  • 1. USSGL concepts
  • 2. Federal financial reporting
  • 3. Federal accounting standards
- Fund Accounting and Financial Reporting
  • 1. Modified accrual basis
  • 2. Fund types and classifications
  • 3. Financial statement preparation
- Budgetary Accounting
  • 1. Budgetary entries
  • 2. Budgetary control
  • 3. Encumbrance accounting

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