NCJ Number
48051
Journal
Bureaucrat Volume: 6 Issue: 1 Dated: (SPRING 1977) SPECIAL ISSUE Pages: 1-171
Editor(s)
T D LYNCH
Date Published
1977
Length
171 pages
Annotation
IN A SERIES OF ARTICLES, ZERO-BASE BUDGETING (ZZB) IS EXAMINED FROM A GENERALLY POSITIVE PERSPECTIVE IN ITS APPLICATION TO FEDERAL, STATE, AND LOCAL BUDGETING DECISIONS.
Abstract
ZBB IS DEFINED AS AN OPERATING, PLANNING, AND BUDGETING PROCESS WHICH REQUIRES EACH MANAGER TO JUSTIFY THE ENTIRE BUDGET REQUEST IN DETAIL, AND SHIFTS THE BURDEN OF PROOF TO EACH MANAGER TO JUSTIFY SPENDING THE MONEY. THIS PROCEDURE REQUIRES THAT ALL ACTIVITIES AND OPERATIONS BE IDENTIFIED IN DECISION PACKAGES WHICH WILL BE EVALUATED AND RANKED IN ORDER OF IMPORTANCE BY SYSTEMATIC ANALYSIS. IN ONE ARTLICLE, ZZB IS COMPARED TO 'SUNSET' LEGISLATION, WHICH ESTABLISHES A DATE ON WHICH THE STATUTORY AUTHORITY FOR A PROGRAM OR AGENCY AUTOMATICALLY EXPIRES UNLESS IT IS REENACTED. IT IS NOTED THAT THE MOST IMPORTANT DIFFERENCE BETWEEN ZZB AND 'SUNSET' IS THAT THE FORMER IS PRIMARILY AN INSTRUMENT OF EXECUTIVE BUDGETING WHILE THE LATTER NECESSARILY IS A LEGISLATIVE DEVICE. IT IS BELIEVED EACH CAN COMPLEMENT THE USE OF THE OTHER. GEORGIA, NEW JERSEY, AND TEXAS ARE DISCUSSED AS STATES WITH FAIRLY EXTENSIVE EXPERIENCE IN THE EMPLOYMENT OF ZBB. IN EACH OF THESE STATES, THE ZBB SYSTEM HAS BEEN EVALUATED, AND ALL THREE INDICATE SATISFACTION WITH THE SYSTEM. IN A GENERAL DISCUSSION OF THE APPLICATION OF ZBB, IT IS INDICATED THAT IT WILL MOST LIKELY BE APPLIED SELECTIVELY, WITH ITS PURPOSES AND TECHNOLOGY GEARED TO MANAGEMENT'S UNIQUE DECISIONAL NEEDS, AND BUILDING TO THE EXTENT POSSIBLE ON SYSTEMS ALREADY IN PLACE. IN EVALUATING THE EMPLOYMENT OF THE ZBB IN THE FEDERAL BUREAUCRACY, IT IS CONCLUDED THAT IT MAY BE ANOTHER MEANS OF POTENTIALLY INCREASING THE AMOUNT OF RATIONALITY TO BE BROUGHT INTO THE BUDGETARY PROCESS, BUT IT IS NOT BELIEVED TO PORTEND A MAJOR RATIONAL-ECONOMIC REFORM INSIDE THE BUREAUCRACY. THE EMPLOYMENT OF ZBB IN THE CONTEXT OF CITY GOVERNMENT IS SHOWN THROUGH A DISCUSSION OF ITS APPLICATION IN WILMINGTON, DELAWARE, WITH POSITIVE RESULTS. THE LIMITATION OF THE ZBB IN FEDERAL BUDGETING DECISIONS IS NOTED TO BE THE LARGE AMOUNTS OF MONEY BOUND TO BE SPENT UNDER PRIOR ENABLING LEGISLATION. REFERENCES ARE INCLUDED AT THE END OF EACH ARTICLE AND A BIBLIOGRAPHY IS ALSO PROVIDED. (RCB)