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- Title
The Transformation of Zero Based Budgeting: Program Level Budgeting in Oregon.
- Authors
McCafferry, Jerry
- Abstract
The article focuses on program level budgeting in Oregon. Beginning with the 1975 legislative session, Oregon has used a variation of zero based budgeting called Alternative Program Levels System (APLS). APLS promotes policy oriented budgeting, programmatic change with minimal dollar growth, and managerial development of priority ranked decision packages for executive and legislative review. The result has been a budget which reflects increased managerial involvement in budgeting, on-going analysis of programs within the old budget base, and a rate of growth less than the inflation rate for those agencies included in the APLS system. When Oregon began the experiment with zero based budgeting, state resources were plentiful. However, with rising inflation and a recession in the timber industry, the state's fiscal condition changed dramatically. A general fund shortfall made a special legislative session necessary in the summer of 1980 and the budget for 198 1-1983 was developed in an atmosphere of fiscal crisis. In a sense, the emphasis in zero-base budgeting had shifted from rational evaluation, relatively unconstrained by resource scarcity, to coping with resource depletion, crisis management, and contingency planning.
- Subjects
OREGON; UNITED States; ZERO-base budgeting; BUSINESS budgeting; PRICE inflation; CRISIS management; FINANCIAL crises
- Publication
Public Budgeting & Finance, 1981, Vol 1, Issue 4, p48
- ISSN
0275-1100
- Publication type
Article
- DOI
10.1111/1540-5850.00537