For each of the following indicate yes if the item is an important budgeting guideline or no if it is not. 1. Budgetary goals should be attainable. Yes 2. Employees should have the opportunity to explain differences from budgeted amounts. Yes 3. Budgets should encourage employees to spend budgeted amounts on unnecessary items. No 4. Budget goals should not pressure employees to take unethical actions. 5. Budgeted goals should be challenging. No Yes