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3. Which of the following is not one of the purposes of a budget considered in the Government Finance Officer Association (GFOA) Distinguished Budget Presentation

3. Which of the following is not one of the purposes of a budget considered in the Government Finance Officer Association (GFOA) Distinguished Budget Presentation Award Program?

A. As a policy document.

B. As a legal document.

C. As a financial plan.

D. As a communication device.

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