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. In a household budget, an example of a line item would be the amount of household income spent on clothing, but the list of expenditures would not detail the particular items purchased for each family member.
