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Budget Development Process Zero Based Budgeting

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Budget Development Process Zero Based Budgeting

OBJECTIVES

Zero Based Budgeting

Components of Budgeting

Planning as a Team & Communication

Budget Development Timeline

ZERO BASED BUDGETING (ZBB)

ZBB assumes no budgets from prior years; each year’s budget begins at zero.

The department/unit evaluates its goals/objectives and justifies its activities based on its needs.

ZBB is one simple proposition; each line item in the budget must be justified at the time the budget is developed.

Page 4: Budget Development Process Zero Based Budgeting · ZERO BASED BUDGETING (ZBB) ZBB assumes no budgets from prior years; each year’s budget begins at zero. The department/unit evaluates

COMPONENTS OF BUDGETING

Revenue

Information Requests

Enrollment

Patient Care Center revenue

Expenditures

ZBB

Page 5: Budget Development Process Zero Based Budgeting · ZERO BASED BUDGETING (ZBB) ZBB assumes no budgets from prior years; each year’s budget begins at zero. The department/unit evaluates

PLANNING AS A TEAM

Communication

Plan meetings with stakeholders

BUDGET DEVELOPMENT PROCESS

Anticipated Needs

Trend Analysis

Cost savings

Include in the ZBB

Justification/Rationale

Page 7: Budget Development Process Zero Based Budgeting · ZERO BASED BUDGETING (ZBB) ZBB assumes no budgets from prior years; each year’s budget begins at zero. The department/unit evaluates

BUDGET PROCESS CYCLE

BUDGET DEVELOPMENT

Analysis of prior two years

Anticipated expenses

Deadline: November 18, 2019

Page 9: Budget Development Process Zero Based Budgeting · ZERO BASED BUDGETING (ZBB) ZBB assumes no budgets from prior years; each year’s budget begins at zero. The department/unit evaluates

BUDGET DEVELOPMENT TOOLS

W Drive & BudgetPak Materials

Authorization Form

Time and Responsibility Schedule

Salary Pool Forms

BudgetPak Instructions

Budget Website

http://www.westeru.edu/budget/budgeting -tools/

Page 10: Budget Development Process Zero Based Budgeting · ZERO BASED BUDGETING (ZBB) ZBB assumes no budgets from prior years; each year’s budget begins at zero. The department/unit evaluates

PROPOSED SALARY POOL ADJUSTMENT

Page 11: Budget Development Process Zero Based Budgeting · ZERO BASED BUDGETING (ZBB) ZBB assumes no budgets from prior years; each year’s budget begins at zero. The department/unit evaluates

OFFICE OF BUDGET MANAGEMENT PLANNING & ANALYSIS SUPPORT

Please contact the Office of Budget Management Planning and Analysis for any additional assistance.

Page 12: Budget Development Process Zero Based Budgeting · ZERO BASED BUDGETING (ZBB) ZBB assumes no budgets from prior years; each year’s budget begins at zero. The department/unit evaluates

QUESTIONS

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