The Impact of Zero Based Budgeting System Towards the Government Financial System

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Zero-Base

Budgeting
and

Modern Experiences Current Perspectives

Government Finance Officers Association

Table of Contents
Introduction ................................................................................................................................................1 A Brief History of ZBB ..............................................................................................................................1 The Theory of Zero-Base Budgeting ..................................................................................................3 Zero-Base Budgeting in Practice ..........................................................................................................7 Zero Line-Item Budgeting ......................................................................................................................7 Service Level Budgeting ......................................................................................................................10 Does ZBB Work? ......................................................................................................................................13 Is ZBB for You? ..........................................................................................................................................18 Alternatives to ZBB..................................................................................................................................20 Priority Budgeting ..............................................................................................................................20 Program Review ..................................................................................................................................21 Target-Based Budgeting ..................................................................................................................23 Conclusions................................................................................................................................................26 Bibliography ..............................................................................................................................................26

Sponsored by the Government Finance Officers Association and the City of Calgary, Alberta. GFOA received a grant from the City of Calgary, Alberta, to study zerobased budgeting for public employers. GFOA used the grant to conduct independent research using a survey of GFOA members, case studies, and secondary sources. The findings and resulting publication were reviewed and approved by an independent panel of GFOA members.

© 2011 The Government Finance Officers Association Research and Consulting Center 203 N. LaSalle Street, Suite 2700 Chicago, IL 60601 312-917-6102 www.gfoa.org

Government Finance Officers Association Research and Consulting Center

Credits
This paper was written by Shayne C. Kavanagh, Senior Manager of Research for the GFOA’s Research and Consulting Center in Chicago, Illinois. It is a custom research project completed for the City of Calgary. To contact GFOA about the topic of this paper or to inquire about your own custom research project, please contact Mr. Kavanagh at skavanagh@gfoa.org. GFOA would like to recognize the following individuals for contributing their experiences to our research case studies: Advisors Carol Ebdon, Associate Professor, University of Nebraska David Fiorenza, Associate Professor of Economics, Villanova School of Business Merrill King, Finance Director/Treasurer, City of Minnetonka, Minnesota Anne Kinney, Director, Research and Consulting Center, GFOA Thomas F. Kuehne, Finance Director/Treasurer, Village of Arlington Heights, Illinois Casey Srader, Budget Manager, City of Plano, Texas Ari J. Sky, Director of Management and Budget, Fauquier County, Virginia Nancy Zielke, Senior Director, Alvarez & Marsel Public Sector Case Studies Mary Ann Debrinski, Director of Urban Renewal, City...
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