Who stated 'A budget is a series of goals with price tags attached'?

Assertion (A): Line-item budgeting will always remain integrated into public administration practices. Reason (R): Fundamentally, budgets must explicitly show accountability for specific costs, and the line-item format achieves this clearly.

Assertion (A): An economist views a budget primarily as a device for influencing and stabilizing the overall economy. Reason (R): For an administrator, a budget is fundamentally a tool for internal management, communication, and operational control.