With Traditional Budgeting It Is Untrue That

With traditional budgeting it is untrue that:

A) Many entities adopt policies so that departments lose authority over unspent budget amounts
B) Adding an adjustment to last year's budget, as a means of planning, encourages managers to seek ways to use the organisation's resources more efficiently
C) If actual costs are lower than budgeted costs next year's budget is often cut
D) None of the statements are untrue