Zero-Based Budgeting (ZBB) at Seminole State College
Zero-Based Budgeting (ZBB) is a method used to develop an annual operating budget that compliments the planning process and enriches the review and analysis component. The starting point for this model is a “Zero Base,” and every department analyzes its needs and costs, and all expenses are justified. Funding is based on program effectiveness and necessity rather than budget history.
The implementation of this new model will allow the College to address our operating budget deficit and to become more strategic and innovative as we invest in the future.
Recorded ZBB Training
Session Video
Video Recording-to be posted
ZBB Forms
Timelines
- August/September 2026
Attend a ZBB Training Session » - October/November 2026
ZBB Department Work - December 2026
First Draft ZBB Documents submitted to Budget Office - January 2027
Budget Office Follow Up - February 2027
Final Draft of ZBB Documents submitted to Budget Office - March 2027
ZBB Analysis conducted by Budget Office - April 2027
Draft Report submitted to Executive Team - May 2027
Board of Trustees Budget Workshop
Terms/Definitions
- ZBB - Zero-Based Budget
- FY - Fiscal Year
- FTE - Full Time Equivalent
- PT - Part Time
- Temp - Temporary
- OT - Overtime
- AOB - Annual Operating Budget, more specifically the original operating budget
- PO - Purchase Order
- SPD - Staff Professional Development
- VP - Vice President
- SPOL - Strategic Planning On Line
- FICA - Federal Insurance Contribution Act (Social Security and Medicare)
- Benefit Load - Estimate of benefit costs based on base salary (Include Health, FICA, Retirement and Life)
- TSL - Time Limited Scope
- RW - Routine Work