Once you finish making your budget, you should not change it is not true of a budget. As one can change or modify the budget after the finishing of the budget as well.
A budget is an estimate of revenue and expenses for a specific time period that is typically compiled and re-evaluated on a regular basis.
Budgets can be created for an individual, a group of people, a business, a government, or almost anything else that generates and spends money.
Thus, option A is correct.
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