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

The correct phase of the management cycle where resource requirements are identified and resources are specifically assigned to offices and programs is the programming phase. During this phase, organizations take the plans developed in the planning phase and allocate the necessary resources such as budget, personnel, and materials to implement specific initiatives and activities.

In programming, there is a critical focus on aligning available resources with the strategic goals defined during planning. It involves translating broad objectives into more actionable components and determining how much, and what types of resources are necessary to achieve desired outcomes. This includes making decisions on financial support, staffing needs, and the equipment necessary for various programs.

Understanding the programming phase is essential because it bridges the gap between planning and the actual implementation of projects. It sets the stage for executing the plans and ensuring that resources are effectively utilized to meet the goals of the organization.