Which phase includes the review of work from other departments to avoid duplication of efforts?

The correct answer focuses on the programming phase, which is critical in government operations for ensuring efficiency and effectiveness in the use of resources. During the programming phase, the proposed activities and projects are developed in alignment with the strategic goals of the organization. This involves reviewing work from other departments to ensure that there is coordination and to prevent the duplication of efforts, which can lead to wasted resources and time.

In this phase, government entities must assess past and current programs, refining them to address community needs effectively while also considering what other departments are planning. This thorough review helps align departmental objectives with broader organizational goals and promotes collaboration, which is essential for efficient public sector management.

Other phases, such as budgeting, accounting, and auditing, play different roles. Budgeting primarily focuses on the allocation of financial resources, accounting deals with the recording and reporting of financial transactions, and auditing is concerned with evaluating the effectiveness and compliance of operations. While these functions are interrelated, the specific action of reviewing work to avoid duplication occurs mainly during the programming phase.