Answer: Option (A)
Explanation:
The budget process is referred to as or known as the process under which a federal government or an organization tends to create and thus approve the budget. Budgeting is referred to as or known as the setting or evaluation of the expenditure scale for each and of the organization's or company's functions. It is known to be the allocation and estimation of the available capital that is used in order to achieve designated targets or aim of the firm.