In budgeting revenues, state and local government administrators should:
A. Ensure that at least the amount of revenues needed to meet spending needs are raised, even if authorized ceilings on some revenue sources must be exceeded.
B. Ignore "other financing sources" since these resource inflows are not available for appropriation.
C. Utilize all authorized revenue sources at the maximum amount allowed by law.
D. Be cautious not to utilize unauthorized sources or exceed authorized ceilings on revenues from specific sources.
Answer: D
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