The correct answer is D. Operational budgeting requires no data files that would not otherwise be needed.
Operational budgeting is the process of planning and controlling the financial resources of an organization. It involves setting financial goals, developing budgets to achieve those goals, and monitoring and adjusting the budgets as needed.
Data files are used in operational budgeting to track financial information, such as revenue, expenses, and assets. However, these data files are typically already available to the organization. They are not created specifically for operational budgeting.
Therefore, operational budgeting requires no data files that would not otherwise be needed.