Sally Smith, the controller of Data Scientific, believes that effective budgeting greatly assists in meeting the organization's goals and objectives. She argues that the budget serves as a blueprint for the operating activities during each reporting period, making it an important control device. She believes that sound management evaluations can be based on the comparisons of performance and budgetary schedules and that employees respond more favorable when they participate in the budgetary process. Dan Halliday, treasurer of Data Scientific, agrees that budgeting is essential for overall organizational success, but he argues that human resources are too valuable to spend much time planning and preparing the budgetary process. He thinks that the roles people play in budgetary preparation are not important in the final analysis of a budget's effectiveness.

Question: Do you agree with Sally, Dan, or both of them and explain why.