Self-imposed budgets typically are:

1. not critical to the success of a budgeting program.

2. not subject to review by higher levels of management since to do so would contradict the participative aspect of the budgeting processing.

3. not subject to review by higher levels of management except in specific cases where the input of higher management is required.

4. subject to review by higher levels of management in order to prevent the budgets from becoming too loose.