1. Zero-Based Budgeting Research and Analysis

2. Citations of Research Deloitte: Zero-Based Budgeting: Zero or Hero? (2015) National Center for Educational Statistics (2003) ASBO: Rennie Center Education Research & Policy (2012) Mackinac Center for Public Policy (2003) Burlington School District (Vermont) (2010)

3. Research Highlights & Quotes Deloitte Advantages Resulting budget is well justified and aligned to strategy Catalyzes broader collaboration across the organization Supports cost reduction by avoiding automatic budget increases Improves operational efficiency by rigorous challenging of assumptions Disadvantages Costly, complex, and time consuming as budget is rebuilt from scratch annually, whereas simpler and faster traditional budgeting requires justification only for incremental changes May be cost-prohibitive for organizations with limited funding Risky when potential savings are uncertain Execution challenged by budget cycle timing constraints Typically requires specialized training or personnel to accomplish, and requires more resources in general May be disruptive to the organization’s operations Could harm organizational culture or brand

4. Research Highlights & Quotes Deloitte Conclusion Despite increasing popularity and interest, comprehensive ZBB cycles are not a cost-effective option for most organizations in either the public or private sectors. However, ZBB components and theory may be useful in specific sectors under specific circumstances.37 Although the economic environment has driven renewed interest in ZBB, more practical and less costly budgeting alternatives are available that can meet organizational needs. For example, organizations can examine alternative activities, methods, and technologies that may be less costly, focuses more on the underlying cost drivers, and are more effective at enabling strategy. Organizational needs rarely merit a full ZBB exercise38 and improvement can be made without going to extremes.

5. Research Highlights & Quotes National Center for Educational Statistics It's difficult to reduce expenses, since ”a minimum level of service for certain programs may be legislated regardless of the results of the review process.” Wisconsin education law, Federal guidelines for such areas as special education and English Language Learning, state and local guidelines for health and safety that govern all public buildings, and local mandates such as contractual obligations and debt service.

6. Research Highlights & Quotes ASBO: Rennie Center Education Research & Policy Table 3.1 on pages 6 and 7 will highlight the Popular School Budget methodologies

7. Research Highlights & Quotes Mackinac Center for Public Policy Conducted a study on the Pro’s & Con’s of Zero-Based Budgeting Can make matters worse if not done in the right way. Labor intensive justification (documentation) takes administrators away from essential duties. ZBB for every department, every year may prove impossible to manage. (Implement over time)

8. Research Highlights & Quotes Burlington School District (Vermont) A case study The first, and primary phase, is to review all the mandates faced by the public schools and figure out what these mandates cost. This becomes the Zero-Based Budget. The second task of a Zero-Based Budget process, which is the purview of the Board, is to then rebuild the entire budget based on the values of the community. This rebuilding process will allow the Burlington School District to build a budget that is responsive to the highest priorities of the community given financial constraints.

9. Detail Program Budget This is the detail program budget available since 2007 that has served as the planning guide. Open Detail Budget Report