"Zero-based budgeting
At today's SCUSD board budget committee meeting Item 4 includes a 20-minute presentation on the concept of zero-based budgeting.
Also known as "budgeting from scratch", they're doing it at San Diego Unified School District.
One of the many positives of this form of budgeting includes laying all expenditures on the table for review and cuts, there are no sacred cows and no opportunities for creative accounting."