Final answer:
Budgeting and protection of revenues fall under the purview of management, who are responsible for the fiscal stewardship of an organization's resources, including those of government entities that generate revenues through taxation and allocate them to various services and programs.
Step-by-step explanation:
Budgeting and protection of revenues is primarily a function of management. Management includes planning, organizing, leading, and controlling an organization's financial resources to achieve its business goals. Budgeting helps ensure that there is enough money coming in to cover the expenses, and is vital for maintaining the financial health of the organization.
Government budgets at the federal, state, and local levels illustrate how these entities expect to generate revenues primarily from taxes and how these funds will be allocated to various programs and services.
Policy decisions and unexpected events can cause significant shifts in budgets. It is the role of management to adapt to these changes and protect the revenue streams to maintain operational stability. Governments, for instance, must approve spending before releasing revenues and adjust their budgets accordingly to support services and programs.