WAEC - Economics (2012 - No. 42)
A situation in which the estimated government revenue is less than the proposed expenditure for a given year can be described as
surplus budgeting
supplementary budgeting
balanced budgeting
deficit budgeting
הֶסבֵּר
If revenue expenses of the government exceed revenue receipts, it results in revenue account deficit. When the revenue is less than the estimated expenditure, it results to a budget deficit.