ABSTRACT

A line item budget is a traditional budget format that uses object classifications by broad categories to present proposed expenditures. Primarily used for the purpose of financial control, the categories in a line item budget consist of lists of expenditures that are logical, and contain items such as personnel, travel, equipment, or supplies. A line item budget provides simple, but limited information beyond the cost of specific categories of expenditures or appropriations in order to ensure accuracy and control.