Exercise- Line-Item Budgeting
1.	What was the aggregate budget for all preconsolidation Adams County libraries?
2.	Did you achieve the mandated 3 percent savings? If not, why not?
3.	Assume that you are a member of the board of supervisors. What questions would come to your mind as you reviewed this line-item budget? Is there any information you would like to have that this budget does not contain?
4.	In general, what are the strengths and weaknesses of the line-item format?
Attachment:- Exercise_Line_Item_Budgeting.pdf