The Three Principal Purposes of Budgeting Combine to Provide a Comprehensive

Multiple Choice

The three principal purposes of budgeting combine to provide a comprehensive picture of the functioning of a human service agency and its programs that none is capable of providing separately. Which of the following is NOT one of the principal purposes of budgeting included in a comprehensive picture of a human service agency:

A) the financial control functions of budgeting deal with keeping agency and program revenues in balance with agency and program expenses.
B) the management purposes of budgeting deal with the utilization of agency and program revenues to maximize efficiency or productivity.
C) the planning purposes of budgeting deal with the utilization of revenues to accomplish agency and program goals and objectives.
D) the allocation of revenues that will lead to a budgeting system that hinders the achievement of agency and program goals and objectives.