Line-Item Budgeting Systems Deal with Inputs (Revenues) and Activities (Expenses)

Line-item budgeting systems deal with inputs (revenues) and activities (expenses) . Which of the following statements does NOT describe line-item budgeting?

A) Represent a plan for where agency or program revenues will be secured and how agency or program funds will be spent
B) Are used to ensure the budget will balance (revenues equal expenses) at the end of the year
C) Deal only with monetary issues
D) Are not concerned with other issues such as amount of service or product to be produced or the accomplishments