Published Articles

Zero Base Budgeting-An Idea Whose Time Has Come—Again

Government Finance Review  |  October 2013 The City of Garland, Texas, has a long and interesting history with zero-base budgeting, often referred to as ZBB. In the 1970s, Garland was not trying to deal with a stagnant or declining economy or revenue base; in fact, at the time, it was
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Backcast Budgeting: A Managerial Approach to Local Government Budgeting in Hard Times

Texas Town & City  |  May 2010 As higher levels of government deal with their own problems, aid to local governments will probably not be one of their priorities. In fact, funding cuts in state and federal programs for local governments are a probability. (Editor’s Note: For Texas
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