Zero Based Budgeting

Abstract:

During the administration of Governor Jimmy Carter in the 1970s, Zero-Based Budgeting (ZBB) was implemented as a budgetary tool for all State of Georgia agencies. This required state departments to justify entire operating budgets instead of using an incremental approach for changes within the annual budget. While this process was abandoned in the following years, support for it was renewed in the late 2000s.  This support led Senator David Shafer to introduce Senate Bill 1 in 2009 which would have reimplemented a revised version of Zero-Based Budgeting for Georgia government. Shafer’s proposal was approved by the General Assembly virtually unopposed. However, the measure was vetoed by Governor Sonny Perdue.  The proposal was reintroduced in 2011 and was approved by both chambers and signed by the governor in 2012. This paper will examine the 1970s implementation of Zero-Based Budgeting, provide a survey of the current legislative considerations, and discuss possible ramifications if the policy’s reimplementation.

Keywords:

Zero Based Budgeting, Georgia, Policy Analysis

Authors:

Justin Tyler Reeves, MPA
Department of Government and Sociology
Georgia College & State University
Milledgeville, Georgia
justin.reeves@bobcats.gcsu.edu

Daniel Rhodes Simpson, MPA
Adjunct Instructor of Political Science
Department of Social and Behavioral Sciences
Georgia Military College
Milledgeville, Georgia
dsimpson@gmc.cc.ga.us

W. Clif Wilkinson, Jr., ABD
Lecturer in Political Science and Public Administration
Department of Government and Sociology
Georgia College & State University
Milledgeville, Georgia
wc.wilkinson@gcsu.edu

Presentations: