The U.S. Government experience with ZBB: Some insights and observations for potential governmental units

The U.S. Government has recently completed its first year under ZBB. Their experience is serving as a catalyst for local and state governments, as well as other countries, to adopt a ZBB system. This paper describes and summarizes the government's initial experience with ZBB, providing insight into the pitfalls and problems which can be expected with the use of this technique. These findings will be of particular interest to individuals involved with the design and implementation of budget systems in various types of governmental units.