This guide to zero base budgeting (ZBB) offers information intended to be useful to those implementing this system in schools. Beginning with an explanation of zero base budgeting, the paper then enumerates the advantages of such a system. Zero base budgeting design is then explained as well as the assumptions that underlie the system. Suggested time lines for budget preparation and presentation are then enumerated. Appropriate forms are suggested and described, and copies of several of these forms are included in the appendix. The author defines and recommends the new object and function codes, and the appendix lists all codes. (JM)