The First Step in Developing Either a Functional or Program

Multiple Choice

The first step in developing either a functional or program budgeting system is the creation of a line-item budget that identifies all anticipated revenues and proposed expenses. The second step in the process includes which of the following:

A) determining the human service agency's structure.
B) estimating the cost per unit of service.
C) determining the number of distinct programs.
D) defining the terms included in the budgeting process.