[Following your TextBook's outline of how budgets SHOULD function and be used operationally by healthcare organizations and the HSA, your professor provided additional contextualization according to applied professional experience.] Evaluate each of these... Specifically, according to your professor's example/experience, budgets are unfortunately not typically dynamic or considered working documents, but actually are conceptualized as rigid and fixed expectations (True / False). Additionally, they are not typically available for the HSA to utilize, manipulate, or analyze for working improvements, but rather designed "higher-up" and sent down by mandate without context or consideration of prior years' performance data (True / False)