बजट निर्धारित करने में कनिष्ठ प्रबंधन (junior management) की भागीदारी के संबंध में निम्नलिखित कथन दिए गए हैं: 1. यह बजट निर्धारण की प्रक्रिया को गति देता है। 2. यह कनिष्ठ प्रबंधकों की प्रेरणा (motivation) को बढ़ाता है। 3. यह बजट पैडिंग (बजट अनुमानों को कृत्रिम रूप से बढ़ाना) के स्तर को कम करता है। उपर्युक्त कथनों में से कौन-सा/से सही है/हैं?

Consider the following statements regarding budgetary control and responsibility accounting in a banking institution: Statement 1: The process of Budgetary Control necessitates the establishment of a formal Budget Committee comprising senior executives from various functional areas to ensure departmental budgets synchronize with strategic bank objectives and centralized coordination resolves conflicting resource requirements before master budget approval. Statement 2: A comprehensive Cash Budget is prepared by aggregating all non-cash expenses such as depreciation, amortization, and provisions for non-performing assets with the projected cash inflows to determine statutory liquidity requirements. Statement 3: The concept of Responsibility Accounting implies that a profit center head's performance should be evaluated based on the institution's total net profit including allocated corporate overheads, even if they have no direct control over those centralized costs. Which of the options below correctly describes the validity of these statements?

Under the framework of Budgetary Control in a large commercial banking institution, when a branch manager identifies a persistent unfavorable variance in the non-interest income category despite an increase in digital transaction volumes, which of the following actions aligns closest with responsibility accounting and flexible budgeting principles?