Over the next several years, governments at all levels will face more calls for—in fact, in many cases, the necessity for—budget cuts. The question, for these governments and agencies, will not be ...

Two decades ago, performance-based budgeting was all the rage. When times were flush during the late 1990s, its appeal faded. But as state and local budgets have tightened, interest in performance ...

What Is Zero-Based Budgeting? Zero-based budgeting is a method of budgeting that starts each department's budget at "zero" and requires each line of expenses to be justified. This budgeting method ...