please help

A manager may not be motivated to prepare budgets due to ----

Accurate findings of responsible persons failing to achieve targets

Setting of achievable targets

Budgetary training process

Feedback received on performance

2.Which of the following measure is not useful to reduce the challenges of budget preparation?

Making the director unaware of negative performance

Encouraging managers to have their opinions in master budgeting process

Applying bottom-up participation in budget preparation

Identifying the responsibility of key performing sectors