ZERO BASE BUDGETING IN GEORGIA STATE GOVERNMENT - MYTH AND REALITY

• NCJ Number: 54285
• Journal: Public Administration Review Volume: 38 Issue: 5 Dated: (SEPTEMBER/OCTOBER 1978) Pages: 420-430
• Author(s): T P LAUTH
• Date Published: 1978
• Length: 11 pages
• Corporate Author: American Soc. for Public Admin
• Publication Format: Article
• Publication Type: Program/Project Evaluation
• Language: English
• Country: United States of America

Annotation

USING DATA OBTAINED FROM INTERVIEWS WITH APPROPRIATE STATE OFFICIALS, THE ACTUAL OPERATION OF ZERO-BASE BUDGETING PRINCIPLES IN THE GEORGIA GOVERNMENT IS EVALUATED.

Abstract

THE GEORGIA STATE GOVERNMENT, UNDER THE LEADERSHIP OF GOVERNOR JIMMY CARTER, WAS REPORTEDLY THE ORIGINATOR AND FIRST PRACTITIONER OF ZERO-BASE BUDGETING PRINCIPLES. THEORETICALLY, ZERO-BASE BUDGETING REQUIRES EACH AGENCY, DEPARTMENT, AND PROGRAM BIDDING FOR BUDGET SPACE AND PARTICULAR AMOUNTS OF MONEY TO JUSTIFY ITS REQUESTS WITH VALID COST-BENEFIT STUDIES OF ALL EXISTING PROGRAMS AND SOUND FEASIBILITY STUDIES FOR ALL NEW PROGRAMS. PRESUMABLY, THIS APPROACH WILL REDUCE THE NUMBER OF INEFFICIENT AND INEFFECTIVE PROGRAMS PRESENTLY OPERATING AND REQUIRE REASONABLE GROUNDS FOR THE INTRODUCTION OF NEW ONES. TO DETERMINE WHETHER ZERO-BASE BUDGETING PRINCIPLES WERE BEING IMPLEMENTED IN THEIR PURE FORM IN THE GEORGIA STATE GOVERNMENT, 36 INTERVIEWS WERE CONDUCTED IN 1977 WITH INDIVIDUALS ACTIVELY INVOLVED IN THE BUDGETING PROCESS OF THE STATE. RESPONDENTS INCLUDED THE FOLLOWING: HEADS OF BOTH THE BUDGET AND PLANNING DIVISIONS, OFFICE OF PLANNING AND BUDGET; BUDGET ANALYSTS AND PLANNERS, OFFICE OF PLANNING AND BUDGET; THE LEGISLATIVE BUDGET ANALYST AND THE DEPUTY LEGISLATIVE BUDGET ANALYST; AND THE CHIEF BUDGET OFFICERS OF 28 EXECUTIVE BRANCH AGENCIES. RESPONDENTS REPLIED TO A SERIES OF OPEN-ENDED QUESTIONS ABOUT BOTH THEIR PARTICIPATION IN THE BUDGET PROCESS AND THEIR INTERPRETATIONS OF THE WORKING OF THE ZERO-BASE BUDGET SYSTEM. MOST OF THOSE INTERVIEWED DESCRIBED AN APPROACH TO BUDGET PREPARATION THAT IS CHARACTERISTIC OF THE INCREMENTAL APPROACH TO DECISIONMAKING, WHERE BUDGETERS TEND TO ASSUME THAT AGENCY PROGRAMS WILL BE CONTINUED AT VERY CLOSE TO, OR SLIGHTLY ABOVE, THE CURRENT LEVEL. AGENCY BUDGETS ARE NOT REVIEWED AS A WHOLE EVERY YEAR FOR THE PURPOSE OF REEVALUATING EXISTING PROGRAMS; RATHER, IN FORMULATING BUDGET REQUESTS, AGENCIES SEEK TO PROTECT THE INTEGRITY OF THE EXISTING BASE AND ATTEMPT TO INCREASE AND EXPAND THE BASE WITH WHATEVER NEW FUNDS ARE AVAILABLE. ALTHOUGH ZERO-BASE BUDGETING IS NOT PRACTICED ACCORDING TO ITS MOST HIGHLY TOUTED PRINCIPLES, IT IS INDICATED TO HAVE IMPROVED BOTH THE QUANTITY AND QUALITY OF INFORMATION AVAILABLE TO MANAGERS ABOUT AGENCY OPERATIONS. (RCB)