Budget is not related to

Planned events
Covered by the management
Planned practice
Possible events

The correct answer is D. Possible events.

A budget is a financial plan for a specific period of time. It is used to estimate and track income and expenses. A budget can be used to plan for a variety of events, such as a vacation, a new car purchase, or a wedding.

A budget is not related to possible events because it is based on estimated income and expenses. Possible events are not guaranteed to happen, so they cannot be included in a budget.

Option A is incorrect because planned events are included in a budget. Option B is incorrect because a budget is covered by the management. Option C is incorrect because a budget is a planned practice.