The Hillwood Health System owns six hospitals, the largest of which is Greentree Medical Center. Each of the six hospitals has its own capital expenditure budget and operating budget, and there is also a comprehensive Health System financial budget. Responsibility for the Health System's comprehensive financial budget rests with which of the following employees?

A. The Greentree Medical Center's CFO
B. The Health System's controller
C. The Health System's vice president of finance
D. All of these are correct.