; (B) an evaluation of the major projects and programs selected for implementation by the entity in comparison with the stated mission, goals, and objectives of the entity; (C) an evaluation of whether the major projects and programs selected by the entity within the given review period were more likely than not to further the achievement of the stated mission, goals, and objectives of the entity; (D) an evaluation of the extent to which the major selected projects and programs met their own stated implementation timelines and achieved declared results; and (E) an evaluation of whether the entity optimizes resources to achieve the stated mission, goals, and objectives of the entity. (2) Responsible management The extent to which management of the entity follows best management practices, including— (A) an evaluation of the ratio of management and administrative expenses to program expenses, including an evaluation of entity resources spent on nonprogrammatic expenses; (B) an evaluation of program expense growth, including a comparison of the annual growth of program expenses to the annual growth of management and administrative expenses; and (C) an evaluation of whether the entity has established appropriate levels of senior management compensation. (3) Accountability and transparency The extent to which the policies and procedures of the entity follow best practices of accountability and transparency, taking into consideration credible reporting regarding unauthorized conversion or diversion of entity resources, and including— (A) an evaluation of whether the entity has established and enforced appropriate auditing procedures; (B) an evaluation of whether the entity has established and enforced appropriate rules to reduce the risk of conflicts of interest among the senior leadership of the entity; (C) an evaluation of whether the entity has established and enforced appropriate whistleblower policies