If a Government Uses a Budgetary Fund Balance Account, the Account

If a government uses a Budgetary Fund Balance account, the account balance

A) Will equal the difference between actual expenditures and appropriations at any point in time.
B) Will be the planned increase or decrease in fund balance at any point in time.
C) Will equal the difference between actual revenues and budgeted revenues at any point in time.
D) Will equal the difference between actual revenues and actual expenditures and encumbrances for the year.