What it means: Zero-based budgeting (ZBB) is a method of budgeting in which all expenses must be justified for each new period. Every function within the department is analyzed for needs and costs. The budgets are then built around what is needed for the upcoming period, regardless of whether each budget is higher or lower than the previous one.
Those in favor say: The method of “Zero-Based” budgeting would help identify more urgent needs of the Town and prioritize over more minor needs. The practice is used in business in planning for future needs and adds clarity to how budgets are produced.
Those opposed say: The Board of Selectmen have not taken a position on this Article since it would most likely be non-binding. This budgeting method works well in business, but due to the structure of current town management, this budgeting method would only be advisory. It would cross the authority of the Selectmen and Town Manager in the SB2 form of government (meaning towns that use a Town Manager), and would not add clarity due to the processes established for this type of town management. It was also noted that any resident currently has the right and opportunity to bring issues of priority to the Board of Selectmen.
Fiscal impact: No direct tax impact.