Which budget approach is described for each scenario? Choose from the options below

1. Line item budget
2. Responsibility Center budget
3. Performance budget
4. Flexible budget
5. Program budget

1. This type of budget is to organize an organizations expenditures by category of spending or revenue. For example, expenses can be organized by personnel/salaries, supplies, rent, etc. Revenues can be organized the same way, with a different category for each sources of revenue. Which budget approach is this? Choose from options A-E.

2. This budget approach is to analyze expenditures and/or revenues at different levels of variable inputs or outputs. Which budget approach is this? Choose from options A-E.

3. This approach is to understand how a particular program is performing relative its goals and other programs, and the extent to which revenues and costs are aligned, by separating budgets to the program level. Which budget approach is this? Choose from options A-E.

4. This approach makes it easier to measure performance and ensure the person best suited to understand the budgetary needs for their program or area is involved in the budget for their department. It does so by decentralizing the budget and organizing budgets by department leadership responsible for budgetary outputs or outcomes. Which budget approach is this? Choose from options A-E.

5. This type of budgeting is to measure the performance of programs within in an organization through the budget by rewarding programs that perform well with additional funding in future budget years. Which budget approach is this? Choose from options A-E.