All of the following are necessary for budgets to be effectiveexcept:

Goals should be attainable.

Employees affected by a budget should be consulted when it isprepared.

Evaluations should be made carefully with opportunities toexplain differences between actual and budgeted amounts.

Managers must be aware of potential negative outcomes ofbudgeting, such as budgetary slack.

All budgeted amounts must be spent to ensure that budgets aren'treduced for the next period.