What distinguishes line-item budgeting from program budgeting and from zero-based budgeting in district governance?

• A. Line-item budgeting tracks expenditures by category; program budgeting organizes by function or program; zero-based budgeting starts from zero and requires justification.
• B. All three approaches are identical in practice.
• C. Line-item budgeting ignores categories; program budgeting ignores functions; zero-based budgeting is based on historical spending.
• D. None of the above; budgeting styles do not affect governance.

Answer: (A)