Need a brief response to the following:
Zero-based budgeting is basically a budgeting system where all expenses must be justified. You plan for it and then allocate for it each month and then at the end everything should balance within itself. Every function is analyzed for the needs and costs. You have to weigh say programs and activities on one side and responsibilities, purpose, cost and outcomes on the other side.
I like Zero-based budgeting, because you have to plan in advance and then sometimes you have to work hard to get the best price you can for something. I think it makes people more responsible and makes them care more. Especially in the school system, education should come first, but I know it does not. Many want to spend the money on sports or extra-curricular activities. So when you have to have the money in the budget before the school year starts that ensures the money can go where it is actually needed.
I am using Burlington School District and Vermont as a Zero-based budget system. Because of the negative affect of tax revenue and the lack of education funding the Board came up with Zero-based budgeting. With this system there is less chance of spending money where you do not have money to spend. The school needs to watch and account for every penny the do end of spending.
The strength in Zero-based budgeting is people tend to care more and will shop around for a better deal if one is out there before just settling for the first price given. There is efficient allocation of resources, cost effective improvements, increase staff motivation and responsibilities. I also think it increases communication and coordination within departments. Most of the time the organization has goals setup and then as the year passes each goal can be checked off with good outcomes.
The bad thing some may say, is certain departments may not get on the budget or may not get enough money on the budget that is truly needed. Yes, there is always wiggle room, but if you take from one account within the budget you have to give to another and it goes the same in the other direction.
Editorial Board. (2016). Introduction of Public Administration: Words of Wisdom, 1st Edition. Retrieved from: https://ebooksbvd.my-education-connection.com/read/9781945554162/9781945554162_1_xhtml