What is a disadvantage of line item budgeting?

A key disadvantage of line item budgeting is the inability to move funds between sub-functions, which is captured in the given answer choice. This type of budgeting allocates funds to specific categories or line items, promoting strict adherence to budgetary limits within each designated area. As a result, if one area experiences unforeseen expenses or inefficiencies, the funds cannot be readily reallocated to support those needs. This rigidity can hinder a program's adaptability and responsiveness to changing circumstances or priorities.

In contrast to this disadvantage, options related to estimating costs, fixed total funds, and extensive negotiation do not specifically characterize line item budgeting in the same way. Line item budgeting typically involves clear estimations for each category, fixed funding is not exclusive to this budgeting method, and while negotiation may be part of any budgeting process, it is not a defining shortcoming of line item budgeting. The primary concern lies in its strict categorization, which can be limiting when flexibility could lead to more effective resource use within an athletic program.