Which of the following is NOT a characteristic of a good budget document?

A good budget document should be comprehensive and provide a clear understanding of the financial situation and planning of an entity. While qualitative information is important, it should not be the sole focus of the budget document. Good budget documents typically balance qualitative details with quantitative data to give a complete picture. This dual emphasis allows stakeholders to understand both the numbers and the narrative behind them, enhancing transparency and facilitating informed decision-making.

Incorporating a variety of information types, including quantitative data like financial forecasts and expenditure trends, ensures that the budget can serve its purpose effectively. Thus, focusing exclusively on qualitative information limits the document's utility and reduces its ability to communicate essential information regarding financial planning and resource allocation.