The Object-of-Expenditure Type Budgeting is ?

1

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.

2

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.

3

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

4

that requires careful accumulation of quantitative data on all the activities over a period of time.

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