25. Methods tend to be the most efficient way for the job to get completed. 26. “Employees are prohibited from smoking at their workstations” is an example of a rule. 27. Rules are no different than policies. 28. A budget is a single-use plan because once the stated period is over it is no longer valid. 29. A program is a plan for accomplishing a specific nonrecurring activity. 30. Because budgeting is associated with control the preparation of a budget should be left to higher-level management and supervisors should have no hand in it. 31. Programs and projects are single-use plans. 32. Human resource and financial planning are the function responsibilities that supervisors must be concerned. 33. The more latitude given to a supervisor the better the department will function. 34. An old piece of equipment can usually be made to do the job if it has been properly maintained. 35. When an employee requests a piece of new equipment the first thing a supervisor should do is solicit prices from equipment suppliers to find the best deal for the new equipment. 36. Small amounts of wasted or spoiled materials are to be expected on any job and do not have a significant impact on the organization’s bottom line.