Program directors and evaluators need to address the important program accountability question of attribution of outcomes. This discussion is a beginning. Starting with some basics, such as the meaning of the program, approaches to program theory development, and the nature of attribution, the paper suggests three types of attribution. An agricultural research verification and extension program provides background for the recommendation to use causation attribution in a controlled program environment, and associative attribution in a confounded program environment. Implications for evaluation design and methodology are discussed. (Author/SLD)