A municipality incurs liabilities in its operations (such as vacation leave and expected claim settlements) that could be classified as "long-term" because cash payouts will not occur for more than one year

The liabilities result from both governmental and proprietary activities. Where are these long-term liabilities reported in the fund-level balance sheets?
a. as noncurrent liabilities, in the appropriate fund column, on both fund level balance sheets
b. as noncurrent liabilities on both fund level balance sheets, but the long-term liabilities for governmental funds are reported only in the "total" column and not in any fund column
c. as noncurrent liabilities in the proprietary funds balance sheet; but long-term liabilities are not reported in the governmental funds balance sheet
d. long-term liabilities are not reported in the fund level balance sheets of either governmental or proprietary funds

c