There are, however, limitations to

There are, however, limitations to this measure. First, it includes only fiscal resources, not physical, human, or informational resources. Notwithstanding, this measure is useful because it provides the most reliable data reflecting external resource need relative to pro- gram completion. Moreover, the calculation of total financial resources needed for program completion is somewhat difficult given that programs are recurring or continuous in nature. To solve this measurement limitation, we consider the total initial investment costs, and we limit the operating costs from the beginning of the program through the first program eval- uation