Which of the following best describes the object in budgetary controls?

The best description of the object in budgetary controls is centered on "what the money is spent on." Budgetary controls are primarily concerned with ensuring that expenditures align with the planned budget allocations, which means monitoring and managing how money is utilized throughout an organization or government agency. This involves classifying expenditures by purpose, monitoring spending against budgets, and ensuring that resources are directed toward intended activities and objectives.

Understanding this aspect is crucial because it helps organizations evaluate their financial performance, track efficiencies, and identify variances against the budget. This enables better decision-making and resource allocation in future budgeting periods.

Other choices do have their own importance in the broader context of budgeting, but they do not encapsulate the core focus of budgetary controls as effectively. The total amount of budget allocated pertains to the funding limits set but does not address how those funds are utilized. The overall program goals provide context for the budget but do not reflect specific spending practices. Lastly, methods used for forecasting are critical for planning but do not define the control aspect that is about tracking and regulating expenditures. Thus, focusing on what the money is spent on captures the essence of budgetary controls best.