Which of the Following Is Not a Benefit Derived from Budgeting

Which of the following is not a benefit derived from budgeting?

A) Budgeting focuses management's attention on the future.
B) Budgeting provides coordination of departments.
C) Budgeting provides a basis for evaluating performance.
D) Budgeting provides motivation for managers and employees.
E) Budgeting assures the achievement of all goals.