Rex, a budget officer, conducted a class for nonaccounting managers and program directors on the subject of budgets. Rex began the class discussion by asking, “What are some of the uses of a budget?” One manager replied, “Planning.” Another said, “Evaluating performance.” Still another suggested, “Coordinating activities.” “What about implementing plans?” inquired another. “Or communicating them?” added still another. “Don’t forget motivation,” one manager warned from the rear of the room. “I’m on the school board,” commented another, “and we use it to authorize actions.” Finally, one manager asked, “Can budgets do all that?” “Yes,” Rex responded, “all that and more.” Select four of the uses suggested by the mangers, and explain how budgets accomplish those uses.