NCSL Fiscal Brief: Zero-Base Budgeting in the States
Publication year:
2012
| Cataloged on:
May. 16, 2012
ANNOTATION: The utilization of zero-base budgeting (ZBB) to control expenditures and reduce budgets at the state level is explained. Sections of this brief are: the original form of zero-base budgeting; alternative budgeting or target budgeting—a highly simplified version of zero-based budgeting; periodic agency review budgeting; zero-based reviews in action in Idaho and New Hampshire; the appeal process; and lesson learned. Appendixes provide information regarding 2011 state legislation proposing zero-base budgeting and definitions of and requirements for zero-base budgeting. “In any of its forms, zero-base budgeting is likely to be an elaborate and time-consuming process, and can add complexity to the current budget process” (p. 7).
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