Which of the following statements concerning the statement of revenues, expenditures, and changes in fund balances-budget and actual is incorrect? O The statement is required to list both the original and final budget. OIt is the only statement that includes encumbrances. The statement is required for all governmental fund types. The statement follows the same format as the statement of revenues, expenditures, and changes in fund balances.

It is the only statement that includes encanderances: The statement is required for all goveinmental fund troce