The Object-of-Expenditure Type Budgeting is ?

that tries to relate some inputs such as users served, academic programs supported, and the ratio of book stock to total funds of the parent body.

that divides items of expenditure, line-by-line, into broad categories such as books and journals, salaries and allowances, equipment, supplies, capital expenditure, contingencies, etc. with further sub-divisions for each of these broad categories.

that tries to answer the questions 'what purpose the money is being spent" and 'how resources have to be deployed for each program?'