What does a line-item budget primarily provide?

A line-item budget primarily provides a detailed listing of expenditures according to specific categories. This type of budget breaks down the financial plan into various line items, each representing an individual expense category, such as salaries, supplies, and maintenance costs. This level of detail allows for greater transparency and accountability, enabling stakeholders to see exactly where funds are allocated.

In essence, a line-item budget is focused on the specifics of spending rather than broader financial performance, program evaluations, or future projections. This structure makes it particularly useful for organizations that need to monitor and control expenditures closely, ensuring that funds are spent as intended and aligning with approved budgets.