Operating, leading, and improving schools cannot take place without proper financial resources. Budgets and school funding streams vary from state to state and district to district. Good financial practice means aligning the budget and financial processes with the school’s strategic plan. There are many types of budgeting models, and the zero-based budgeting (ZBB) approach is aligned with service-level entities, such as schools, where the provision of service is paramount. ZBB is a management tool used to control costs in an organization.