Final answer:
The correct answer to the question regarding what determines whether unauthorized charges to the performance budget or reimbursements from it were made is a. Financial audits.
Step-by-step explanation:
Financial audits are thorough examinations of financial records conducted by a third party to ensure that funds are being managed and utilized as authorized. They are designed to detect unauthorized financial activities such as fraud, mismanagement, or embezzlement.
Program evaluations, on the other hand, typically assess the effectiveness of a program's operations and whether the program outcomes are achieving set objectives. While they might uncover budgetary discrepancies, their primary focus is on the program's performance as opposed to financial compliance and integrity.
Therefore, the response that includes both financial audits and program evaluations (c. Both a and b) is incorrect since program evaluations do not primarily aim to audit the financial transactions but rather to measure the effectiveness of the program's activities and outcomes.