Incremental vs. Zero based Budgeting

Cabrillo's budget is developed using the incremental budget model.  The California Community College Budget and Accounting Manual (2012)  Links to an external site.defines incremental budgeting as:

the most widely used form of budgeting in higher education. It assumes that each year is relatively the same and that any new activity is an add-on. It is the most efficient, cost-effective way to budget and usually has a large centralized component. It focuses on inputs rather than outcomes.  

The only changes in Cabrillo's annual budget are to expenses such as:

• salary/benefits based on negotiated agreements with the unions and meet and confer groups (managers and confidentials).
• known increases to contracts, maintenance agreements, utilities, etc.
• new expenses associated with restricted funding, such as new or existing grants.

Another model is called the zero-based budget.