990, but reviewing pages 9 and 10 of the Torm w pro s revenues and expenses. If you use the audited financial statements, review the Consolidated Statement of Activities Required Assume the USOC had not previously used continuous budgeting but was considering implementing a continuous budgeting system. Also assume you had been asked to identify some of the challenge the USOC would face in implementing this system. Write a memorandum explaining the challenges you identify ATC 14-5 Ethical Dilemma Bad budget system or unethical behavior? Clarence Cleaver is the budget director for the Harris County School District. Mr. Cleaver recently sent an urgent e-mail message to Sally Simmons, principal of West Harris County High. The message severely reprimanded Ms. Simmons for failing to spend the funds allocated to her to purchase com- puter equipment. Ms. Simmons responded that her school already has a sufficient supply of comput- ers; indeed, the computer lab is never filled to capacity and usually is less than half filled. s. Simmons suggested that she would rather use the funds for teacher training. She argued that the reason the existing computers are not fully utilized is that the teachers lack sufficient computer liter- acy necessary to make assignments for their students. Mr. Cleaver responded that it is not Ms. Simmons's job to decide how the money is to be spent: that is the school board's job. It is the principal's job to spend the money as the board directed. He informed Ms. Simmons that if the money is not spent by the fiscal closing date, the school board would likely reduce next year's budget allotment. To avoid a potential budget cut, Mr. Cleaver reallo- cated Ms. Simmons's computer funds to Jules Carrington, principal of East Harris County High. Mr. Carrington knows how to buy computers regardless of whether they are needed. Mr. Cleaver's final words were, "Don't blame me if parents of West High students complain that East High has more equipment. If anybody comes to me, I'm telling them that you turned down the money." Required a. Do Mr. Cleaver's actions violeis esaasds of ethical professional practice shown in Exhibit 10.19 of Chapter 10? b. Explain how participative budgeting sealo iseprove the allocation of resources for the Harris County School District