One Popular Device for Circumventing Balanced-Budget Requirements Is the "Off-Budget

One popular device for circumventing balanced-budget requirements is the "off-budget," in which

A) legislators borrow money from public employee pension funds to cover the current year's deficit.
B) costs and revenues for public enterprises or special projects are exempt from central review and are not included in budget documents and figures.
C) legislators borrow money from next year's anticipated revenues to cover the current year's deficit.
D) governor performs a line-item veto on costs he doesn't want to appear in the public record.