Line-item budgeting is the most widely used of all budgeting models and offers many advantages. It doesn’t require sophisticated financial skills and is comparatively easy to prepare. Minimum staff time and expertise is needed to create and track a budget completed in this manner. Also, line-item budgeting is straightforward and readily understood by school leaders. Budgetary review sessions can be used to assess budgets at key milestones during the life cycle of programs, and the simplicity of this system makes it easier for leaders to forecast, justify, and monitor revenues and expenditures.