Certified Government Financial Manager (CGFM) 2026 – 400 Free Practice Questions to Pass the Exam

The objective of raising the ceiling to debt limits is the least likely to be achieved through the budget process because budgets primarily focus on the allocation of available financial resources, prioritizing expenditures, and guiding operational decisions within existing constraints. The budget process involves planning and managing the government’s finances in order to meet its obligations and achieve its goals, rather than altering the overarching limits of fiscal policy or borrowing capacity.

While a budget can reflect the need for borrowing, the act of raising debt ceilings typically requires broader legislative action and is subject to political negotiations and considerations that extend beyond the scope of the budgetary process. In contrast, the other objectives relate directly to the intent and function of budgeting, such as ensuring that funds are allocated in alignment with governmental priorities and operational needs, making them common outcomes of the budget process.