If Nikki Is Specifically Interested in a Program's Consistency with Its

question 130

Multiple Choice

If Nikki is specifically interested in a program's consistency with its stated objectives rather than general program operation, she would be looking at which type of evaluation?

• A) outcomes evaluation
• B) needs evaluation
• C) informative evaluation
• D) process evaluation

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Definitions:

Favorable Variance

A financial term indicating that actual costs were lower or revenues were higher than planned.

Budgeted Amount

The projected costs or revenues allocated to a specific activity or period, based on estimates.

Budget Ratcheting

The practice of setting future budget allocations based on the current period’s expenditures, discouraging under-spending in fear of budget cuts.

Budget Lapsing

A type of budgeting that does not allow managers to carry over budget surpluses from one year into the next year. Under a budget lapsing system, funds not spent are lost at the end of the budget period.