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Library Sciences QUESTION #1536
Question 1
In the context of library budgeting, a 'zero-based budget' requires managers to:
  • Carry forward the previous year's budget with a percentage increase
  • Justify every expenditure from scratch each budget cycle regardless of prior allocations✔️
  • Allocate funds only for new programs and services
  • Submit a budget with no surplus or deficit
Correct Answer Explanation
A zero-based budget (ZBB) requires every budget item to be re-justified from zero each cycle, regardless of what was spent previously. Unlike incremental budgeting, it forces managers to prioritize and justify all programs and expenditures anew — a demanding but thorough approach.