For each of the following indicate yes if the item is an important budgeting guideline or no if it is not. 1. Employees should have the opportunity to explain differences from budgeted amounts. 2. Goals in a budget should be set low so targets can always be reached. 3. Employees impacted by a budget should be consulted when it is prepared. 4. Budget goals should not pressure employees to take unethical actions. 5. Budgetary goals should be attainable