used as the basis for performance evaltaton 17. CMA-ADAPTED VARIANCE ANALYSIS Engineers Education Association (EEA) is a volun- teer membership organization providing educational and professional services to its members. The profes- sional staff is organized into four divisions with a total of 14 operating departments. EEA adopted an annual budget program many years ago as a means for planning and controlling activities. Each department of EEA prepares an annual budget in consultation with its respective vol- unteer committee(s). After a series of reviews by both the professional staff and the volunteer structure, the budget is adopted. The professional staff is expected to comply with the budget in conducting its activities and operations