[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-254037-105":53,"doc-detail-254037-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","zero-based-budgeting-covid-19-a-new-tool-for-florida","Zero-Based Budgeting & COVID-19: A New Tool for Florida","","The text argues that COVID-19 driven federal and state responses have severely harmed Florida’s economy and exposed major budget constraints caused by revenue declines. It frames zero-based budgeting (ZBB) as a solution: each budget starts from zero, decision units submit justified decision packages, and ranked options guide allocations toward essential services. The document links ZBB to reducing wasteful spending, preserving checks-and-balances, and improving pandemic and economic relief choices.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":51,"@type":70,"position":76},"https://docshare.wps.com/template/general/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/zero-based-budgeting-covid-19-a-new-tool-for-florida/254037/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/zero-based-budgeting-covid-19-a-new-tool-for-florida/254037.png","ImageObject",442,249,{"name":88,"@type":89},"Eden","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-21","2026-09-13",true,{"@type":98,"interactionType":99,"userInteractionCount":79},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What budget problem does Florida face during the COVID-19 period?","Question",{"text":108,"@type":109},"Florida confronts new budget constraints due to an economic downturn and projected revenue declines, creating pressure to decide what spending to cut and which services are truly essential.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"How does zero-based budgeting (ZBB) work in practice?",{"text":113,"@type":109},"ZBB begins with a zero starting point and requires decision units to submit decision packages with rigorously justified spending levels. Packages are ranked so budget authorities can allocate funds based on verified necessity.",{"name":115,"@type":106,"acceptedAnswer":116},"Why does the document say ZBB is beneficial for public sector decision-making during COVID-19?",{"text":117,"@type":109},"It argues ZBB helps minimize costs, avoid funding waste, improve scrutiny of burdensome and costly activities, and supports more targeted economic relief rather than a one-size-fits-all response.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},254037,1789273422,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":50,"category_name":51,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":76,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":47,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":125,"read_time":73},1374391974468,"https://ap-avatar.wpscdn.com/davatar_29158cc5080c5b710cf443261637dec0","Zero-Based Budgeting & COVID-19: A New Tool for Florida  \nDavid Geller  \nFederal and state government responses  \nto the COVID-19 pandemic have been devastating to the economy, which means these responses have been devastating to people. People’s livelihoodshave been significantly damaged or, at best, been made uncertain. This is because many state governments have enacted orders  \nfor individuals to stay at home and avoid“non-essential” activities, as well as orders for “non-essential” businesses to close or significantly adjust their operations during the pandemic.  \nState governments, such as Florida, are facing new budget constraints as a result of the economic downturn. Florida will likely  \nThe JOURNAL of The JAMES MADISON INSTITUTE  \nbe unable to continue the status quo of budgeting in the face of a revenue decline of between $3-6 billion (at the state level alone) . This challenge will inevitably raise questions and debate about what portion of the budget needs to be cut or which services the state provides are the most essential. Initially, state government can and must identify wasteful spending. Doing so can stave off the levels to which we will need to tap into Florida’s reserves. Failure to make necessary cuts will result in the eventual depletion of these funds. This is inevitable due to the impact the lockdowns have had on Florida’s tax revenue. According to the revenue estimators, Florida’s tax revenue is already more than $2 billion below projected levels. However, there is a path to take that can help aid our fiscal path ahead. Florida can and should adopt a policy of practicing zero-based budgeting (ZBB), a process that leaves little alternative than to eliminate the unnecessary or wasteful spending that may lie in Florida’s budget.  \nThe budgetary theory ZBB, which gained popularity in the 1970s, is essentially the practice of creating a budget starting from zero, resulting only in components that have been rigorously justified. For an organization to practice ZBB, it must determine their decision units, or “the lowest level at which budget decisions are made,” which is typically a division or department (GFOA 3) . Then, the budget authority within some designated decision unit will submit decision packages, which are different proposals comprised of varying spending levels for services their unit provides and describe how such spending affects the level of service.  \nDecision packages are then ranked, and these rankings are the basis on which budgetary authorities make decisions on where to allocate spending. This process of budgeting is all-encompassing and provides a way for organizations to make better-informed budget decisions.  \nWhile ZBB is commonly practiced among private sector firms, the public sector can benefit from adopting it, especially during the COVID-19 pandemic. By adopting ZBB, state governments can minimize costs while maximizing utility of fiscal endeavors and avoid allocating funds to wasteful spending, thereby leading to state government better serving their constituents and promoting their general welfare. In a lean state like Florida, in which per-capita state expenditures are extremely low relative to other states, this approach would be of tremendous benefit. Additionally, ZBB can preserve a proper checks-and-balances system on state government power. Florida, a state where coronavirus deaths are far less thana state like New York (with comparable population), should adopt a ZBB approach to help focus their pandemic response, move away from the one-size-fits-all response model, and make as many Floridians better off as possible.  \nBy adopting ZBB, Florida would have to reconsider onerous restrictions such as lockdowns, which could lead to less budgetary hardship handling unemployment insurance and Medicaid. An argument can be made that lockdowns have their place ina state like New York, where COVID-19 has been most prevalent. However, a state like Florida with a far lower death t","cbCailr3Lbkkxqsa","https://ap.wps.com/l/cbCailr3Lbkkxqsa","pdf",805357,"English","# The economic and budget challenge in Florida during COVID-19\n## Zero-based budgeting (ZBB) principles and process\n## Why ZBB matters in the public sector and during a pandemic\n## Expected effects on restrictions, unemployment, and Medicaid\n## Potential disadvantages and efficiency rationale","[{\"question\":\"What budget problem does Florida face during the COVID-19 period?\",\"answer\":\"Florida confronts new budget constraints due to an economic downturn and projected revenue declines, creating pressure to decide what spending to cut and which services are truly essential.\"},{\"question\":\"How does zero-based budgeting (ZBB) work in practice?\",\"answer\":\"ZBB begins with a zero starting point and requires decision units to submit decision packages with rigorously justified spending levels. Packages are ranked so budget authorities can allocate funds based on verified necessity.\"},{\"question\":\"Why does the document say ZBB is beneficial for public sector decision-making during COVID-19?\",\"answer\":\"It argues ZBB helps minimize costs, avoid funding waste, improve scrutiny of burdensome and costly activities, and supports more targeted economic relief rather than a one-size-fits-all response.\"}]","Zero-Based Budgeting & COVID-19: A New Tool for Florida | PDF"]