Which of the following statements concerning the budget director is false?

A. The budget director is often an organization's controller.

B. The budget director has the responsibility of specifying the process by which budget data will be gathered.

C. The budget director collects information and participates in preparing the master budget.

D. The budget director communicates budget procedures and deadlines to employees throughout an organization.

E. The budget director usually has the authority to give final approval to the master budget.