What would be a typical use of a line-item budget?

A line-item budget is specifically designed to allocate funds to detailed categories of expenditures, such as salaries, supplies, and equipment, allowing for precise control and tracking of expenses. This type of budgeting focuses on the categorization of each line item, providing a clear breakdown of how funds are to be spent within various segments of an organization or program. This specificity ensures that each aspect of the budget is scrutinized, simplifying financial oversight.

While the other options may have their relevance in broader financial practices, they do not align with the primary purpose of a line-item budget. Analyzing performance or predicting cash flows requires broader metrics and objectives, often leading to different budgeting approaches that consider overall program effectiveness or financial forecasting rather than stringent categorization of expenses.