Zero base budgeting for human service agencies

This paper describes the development of a zero base budgeting process as part of an integral planning-budgeting-control system relating client needs with service programs. Particular attention is focused on designing, gaining acceptance for and implementing a new budgeting system for the human services agencies of a rural county government. The relationship of the zero base budgeting process to the client case management and evaluation system are explored. Problems encountered in implementing the system and an evaluation of the results are discussed.