Participatory budgeting can sometimes lead to negative consequences. From the following list of outcomes that can arise from participatory budgeting, identify those with potentially negative consequences.

a. Budgetary slack will not be available to meet budgeted results.

b. Employees might understate expense budgets.

c. Employees might commit unethical or fraudulent acts to meet budgeted results.

d. Employees set sales targets too high.

e. Employees always spend budgeted amounts, even if on unnecessary items.

f. Employees might understate sales budgets and overstate expense budgets.