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Program Management Practitioner Certification (PMT 4800V) Practice Exam

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Which plan tracks funds that have not been completely expended by the end of the fiscal year?
Correct Answer:
Expenditure plan
Explanation:
Tracking funds not yet expended by year end focuses on how actual spending compares to what was approved. An expenditure plan is designed to capture the real disbursements against appropriations and to show what remains available. It highlights any carryover or reallocation needs when money hasn’t been spent by the end of the fiscal year, helping with adjustments and reporting. This is different from an obligation plan, which centers on commitments rather than actual cash outlays; a budget plan, which lays out the total approved amounts; and a forecast plan, which projects future spending without necessarily reflecting current remaining funds.

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