What Is "Budgetary Borrowing

What is "budgetary borrowing?"

A) writing a budget with a large deficit,and assuming that the gap will be closed with higher revenues from an improved economy
B) borrowing money to close the difference between revenues and expenditures through selling bonds,or borrowing from state accounts intended for other purposes
C) unfunded mandates that cost the state billions a year
D) bonds that cover needed infrastructure projects