The objective of the prospective phase of the budgeting process is to 

A. Estimate revenue and expenses for the upcoming fiscal year or quantify the amount of resources that should be consumed 

B. Estimate revenue and expenses for the upcoming fiscal year or control resources as they are consumed 

C. Facilitate and control processes or control resources as they are consumed 

D. Facilitate and control processes or examine the resources that were consumed E. Evaluate processes or examine the resources that were consumed