The Hart County Charter System uses a modified zero-based budgeting process to develop all department based budgets. This version of budgeting begins with establishing strategic plan priorities and as a result, bringing attention to the value of services while encouraging new ideas, innovation, cooperation, and continuous improvement within the school district’s budget.
This type of budgeting process is an essential component of budget organization and is an effective system by which directors and principals can successfully plan, coordinate, and control their budgets. The process involves the creation and implementation of a budget calendar used as a yearly guide. The budgeting process requires each activity to be justified on the basis of cost-benefit analysis. By ranking requests according to priority, modified zero-based budgeting provides a systematic basis for resource allocation.