In response to the posting of Aug 6, 2004, at 6:49 PM, from Vic Farmer at
http://groups.yahoo.com/group/KnowingNewport/message/550 ---

Let's start the 100 hours program with a zero-based school budget in which each
line item must be trended and justified before a budget decision on that item.
This involves hard work but it can pay off for the budgeters (who actually will
come to understand better their budget and its processing) as well as the tax
payers.


**** Moderator Comment ****

The budgeting area is getting much attention within the Government Finance
Officers Association. I can recommend this recent item:
http://www.gfoa.org/services/gfr/archives/2003/10/gfr1003.pdf

The attention getting lead is: "Budgeting is under attack. Critics contend that
budgeting is incremental, consumes many months and thousands of hours of staff
time, is dollar-centric and ignores performance,and leads employees to focus on
the wrong targets at the expense of customer service and overall corporate
goals."

**** Moderator Comment ****