Public Affairs, Public Policy and Public Administration Commons^™

Viability Of Zero-Based Budgeting Methods In The City Of Albuquerque, Justin P. O'Shea

Shared Knowledge Conference

This project’s objective is to study and propose an alternative budgeting method for use by the City of Albuquerque’s municipal government. Zero-base budgeting (ZBB) is a modern government budgeting process that allocates funds starting from a base of zero for operating units and requires annual justification of all resource and service items in the budget. Although traditional ZBB is rare in practice, local and state governments in the United States are starting to utilize elements of ZBB and are incorporating ZBB methods into their current budgeting process. Interannual variability in economic standing and resultant municipal revenues has prompted the City …