Exhibit: Types of Appropriation Budgets

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CHAPTER 9 SUPPLEMENTAL EXHIBIT TYPES OF APPROPRIATION BUDGETS
TYPE	BASIS OF BUDGET AMOUNT
INCREMENTAL	Last year’s budget plus an increment.
PRIORITY INCREMENTAL	Last year’s budget plus an increment, but includes the manager’s priority of increases and possible decreases by activity.
ZERO BASED	Manager must supply detailed justification for the entire budget each budget period. In practice few budgets were ever zero based. Eighty percent based is more common.

Introduction	Main Topics	Bibliography	Books	Journals	Textbooks	Marketplace	Links	Software
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