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Norwalk: Zero Based Budgeting


by turfgrrl


October 23rd, 2007 · 8 Comments

One of the things that came out of last year’s budget process was how much the “status quo” is relied on to formulate budgets. Each department, and especially the BOE operates under the assumption that is has spent all of its budgeted money from the previous fiscal year and asks for an increase or decrease (though I’ve yet to see one) based on perceived needs and demands. Mayor Moccia started down the path of asking department heads for the status of unspent funds, famously circling around the number of trees taken down by DPW compared to the budget allocations.

This was an example of good government in action. A greater example would be if the mayoral candidates opted to accept zero-based budgeting as their fiscal policy.

Under the current system, there isn’t much effort made into determining how well the budgeted money has been spent, whether another department or program could spend it better, or if there is a higher priority department
or program in need of funds. There is a lack of data that supports spending priorities now, which makes it difficult to determine how effective a program is. No department is automatically forced to ask the tough questions each year under this ‘incremental’ approach, because the only question that is focused on is how much more is needed instead of starting with whether it is needed in the first place or not.

Zero Based Budgeting changes the process. Department heads would begin the budget cycle with a funding base of zero and justify all expenditures for the coming year, not just requested increases to existing line items. The chief benefit results in mitigating the common tactic of spending “up to the budget” habits that currently take place.

Under Zero Based Budgeting, DPW, as an example, would have to provide the detail of its spending requirements that includes specifics about filling a specific number of potholes, or listing specific road paving by street, for the coming year. We may start to discover that our streets are filled with pot holes because we do not have enough personnel to inspect them following utility digging, not that there is a lack of pot hole funding. The idea at stake here is that this method forces departments to gather the data necessary for our government officials to choose between competing projects knowing that there are limited resources available.

How we budget, who is accountable, and what data we use to make budgeting decisions is the type of issues that our common council and mayoral candidates would be talking about. Mayor Moccia took an important first step in acting this past spring. Let’s hope that the conversation about spending extends past the usual short campaign slogans of just being fiscally responsible.

Tags: In the News · Norwalk

8 Responses so far “Norwalk: Zero Based Budgeting”



  • 1 MGeake // Oct 23, 2007 at 8:58 am

    What not change the charter to mandate ZBB?

  • 2 MGeake // Oct 23, 2007 at 8:59 am

    obviously I meant Why not change the charter …

  • 3 Mr Greenpeace // Oct 23, 2007 at 11:59 am

    when your talking budgets you can also bear in mind when grant money is spent that in itself takes mass amounts of accountability I hope thats what we are doing there any problems there it simply gets returned in most cases so whoever is watching the federal money I trust they know what they are doing for Norwalks sake.

    http://www.yourct.com/newzee/2007/10/20/norwalk-fema-reimbursements-trickling-in/

  • 4 anonymous // Oct 23, 2007 at 2:12 pm

    Great idea and post Turfgirl! Most corporations I’ve worked for approach budgeting this way. You’d think with his ever watchful eye, our “AAA” finance director would get behind zero based budgeting for the city!

  • 5 Democrat // Oct 23, 2007 at 2:35 pm

    Everything old is new again-great idea Turfgirl! There was a strong push in the 80’s from the PTA council for the BOE to have zero-based budgeting. This suggestion, along with more parental choice (and more magnet schools, went nowhere.)
    I believe that the Collins administration at that time had an enlightened method of budgeting that they tried to get the BOE to buy into with little success.
    Instead, every year there was a highly emotional budget hearing with threats of programs being cut and accusations of the mayor and Finace Board being anti-education. Amazing how little things change in the long run…

  • 6 Anonymous // Oct 23, 2007 at 3:19 pm

    Both of these items should be sent back tonight to await public participation. Hasty decisions are not in the best interest of the city. Hopefully the council members will see the importance of public input and not try to push these items through for political grandstanding.

  • 7 Tom Hamilton // Oct 24, 2007 at 8:44 pm

    I would take some exception to the notion that the development of the City budget is an entirely ‘incremental” approach. While we do not develop the formal “decision packages” that are a part of formal ZBB system, we most certainly do require City departments to justify how their entire budget will be spent in each upcoming fiscal year. We do not just take the prior year budget, and add a % for inflation.

    The other thing that we now require as part of the budget submission from each department are performance metrics designed to capture some key data about what each department actually accomplishes in terns of outputs and outcomes. The notion is that it is important to focus not only upon how much we spend, and what we spend our tax dollars on, but what we actually accomplish with those dollars. Norwalk’s budget is a leader in the State of CT in this regard (but still has some ways to go).

  • 8 Anonymous // Oct 24, 2007 at 11:06 pm

    Tom Hamilton, Norwalk is very fortunate to have you as its finance director.

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