According to Certo,the Major Pitfalls of Budgets Include All but Which

According to Certo,the major pitfalls of budgets include all but which of the following?

A) Ignoring the need to change budgets periodically
B) Increasing expenses each year without justification
C) The manager's trying to execute the budget unilaterally, without assistance from the governing board
D) Placing too much emphasis on relatively insignificant organizational expenses