Final answer:
The account Budgetary Fund Balance is supposed to have a credit balance, indicating available budgetary resources. A debit balance would suggest a deficit, and therefore, the statement is false.
Step-by-step explanation:
The statement regarding the account Budgetary Fund Balance having either a debit or credit balance is false. This account reflects the difference between the government's budgetary resources (revenue plus borrowing) minus its outlays. In governmental accounting, the Budgetary Fund Balance is expected to have a credit balance, which indicates that the government has available budgetary resources. A debit balance would indicate a deficit, meaning the expenditures have exceeded the available budgetary resources, which is not a balance but rather a deficit that needs to be addressed.