Zero-Based Budget Model


Allocate resources in an efficient manner to advance LSU’s strategic plan and the Scholarship First agenda.  


Historically, LSU has used an incremental budget model. An incremental budget model uses the current year’s budget as a base.  Adjustments are then made to the base budget for items such as pay increases or budgets cuts. An incremental budget, while relatively easy to build, is usually not strategic.

The academic enterprise at LSU will move to a zero-based budget (ZBB) model for at least a few years. The zero-based budgeting technique requires justifications for all expenses, starting from zero. Once a strategic direction has been secured, LSU may move to another budget model that allows for longer-term planning. This model will fund all current, filled tenure-track and tenured faculty positions. These positions require no justification. In addition, in most cases, benefits (health care, etc.) are covered centrally and do not need to be justified. Salary savings for vacant positions will return to the Executive Vice President & Provost for consideration of reallocation.

With the application of a zero-based budget, LSU will implement the recommendations of the Graduate Assistantship Management Committee from March 2022 to increase the minimum stipends for graduate assistants and provide adequate health benefits.


click here to view information about graduate stipends