Final answer:
Constraints in the budgeting process typically include guidelines for expenditure and revenue limits, as well as goals for reallocation and productivity savings. The correct answer addressing these constraints is D) A and C Only, which considers both financial limits and efficiency targets while excluding issues of transparency.
Step-by-step explanation:
Constraints in the budgeting process may involve several factors. Option A suggests setting limits on expenditures or revenues at the beginning of the process, which is a standard element of budget preparation. It involves creating guidelines that cap the amounts a government can spend or expect in revenue. This helps in managing fiscal resources and ensuring that spending aligns with priorities and available funds. Option C discusses goals for reallocation, productivity savings, or targets for cutting back on capital or staff. These goals are related to the desire to improve fiscal efficiency and may involve making difficult choices about where to allocate resources and how to potentially reduce costs. However, option B, which relates to the government not revealing the budget, is not typically a constraint in the budgeting process but rather an issue of transparency and public accountability.
Thus, the correct answer is D) A and C Only. These reflect real-world budgeting constraints within the government setting, where policy decisions and unexpected events can cause shifts in tax and spending plans.