Zero-Base Budgeting in Practice: State and Local Government Experiments in New Budgeting Systems

摘要

Findings are reported from an examination of four state and four local governments using zero-base budgeting (ZBB) and one state and one local government using program budgeting. Study procedures included interviews with budgetary personnel, and analysis of written budgetary materials such as submission documents, instructions, and special studies. The evaluation design used in this study was an after-the-fact assessment.