The Possibility of Applying Zero-Based Budgeting at Palestinian Local Councils : The Local Councils in the Suburbs of Jerusalem as a Case Study

Abstract

This study aimed to determine an important issue concerning budgets

in local councils of the Palestinian National Authority, and the possibility of

applying zero-based budgets, according to officials who prepare budgets in

the Palestinian Authority local councils.

The study also aimed to identify difficulties and obstacles facing the application

of these types of budgets. Therefore, a questionnaire has been prepared to see the

possibility of their implementation, which included a set of axes.

The first axis was the possibility of applying zero budgets in local councils.

The second was the difficulties and obstacles that face the implementation

of zero budgets. The third one was steps of preparing budgets and their

availability. The fourth axis was the existence of human and financial

resources in local councils. The fifth one was the ability of decision making

in applying zero budgets. The last axis tackled the possibility of evaluating

programs and activities in local councils.

The analytical descriptive method, which fits such studies, was used

in this study, depending on the questionnaire as a tool for data collection.

(35) questionnaires were distributed to members of budgets committees

in the Palestinian local councils "sample study", and later they were all

recollected. The statistical package (SPSS) and the statistical treatment

were used to analyze the questionnaires, including use of the arithmetic

mean, standard deviation, frequency, percentages, analysis of variance and

coefficient Cronbach Alpha to measure the stability of an instrument study

and comparison tests (LSD).

The zero-based budget, is considered as the most recent development in

the process of budget preparing, which leads to making use of the possibilities,

with the ability to determine both the cost and the benefit in addition to the

exclusion of projects that do not meet the needs and objectives of the local

councils, even though they are being implemented.

The study found a set of results, the most important was the possibility of

applying zero-budget as an alternative to the budget currently used in local councils,

due to the presence of administrative, financial and technical resources.

The study also recommends spending more effort to overcome difficulties and

obstacles facing the process of preparing zero budgets. The researchers recommended

the need for training courses for workers in charge of preparing budgets, the

adjustment of the budgets, financial system in local councils, and the need to adopt

the zero budget as a planning budget in the Palestinian local councils .