39. All of the following are necessary for budgets to be eff A. Goals should be attainable. B. Employees affected by a budget should be consuilted when it is prepared. C. Evaluations should be made carefully with opportunities to explain differences between actual and budgeted amounts. D. Managers E. All budgeted amounts aware of potential negative outcomes of budgeting, such as budgetary slack. must be spent to ensure that budgets aren't reduced for the next period