Which budgeting description states that line-item budgeting shows how money is to be spent but does not depict the agency's activities?

• A. It emphasizes achieving agency outcomes through program targets.
• B. It uses a comprehensive financial forecast integrating goals and services.
• C. It allocates resources by strategic plan focusing on objectives.
• D. It is based on line-item accounting and incremental increases and shows how the money is to be spent but does not depict the agency's activities.

Answer: (D)