Zero base budgeting in municipalities

Abstract

The use of Zero Base Budgeting (ZBB) in the public sector has increased significantly since the early 1970's. Recent surveys have indicated that the federal government, twelve state governments and several municipalities are either in the process of implementing a ZBB System or have one in effect. The primary purpose of this paper is to determine (1) the extent to which ZBB is being used in cities, (2) the procedures and practices being employed in user cities, and (3) the problems and benefits of ZBB as a management tool in local governments. This information, collected from a mail questionnaire, provides insight into how effectively ZBB works in the public sector, in general: and, in cities, in particular.