The purpose of the three sections of this document is to provide simulated activities that will help each participant acquire the necessary skills to work with zero-base budgeting (ZBB). The specific objectives are to provide activities that will assist a manager in determining whether or not ZBB should be considered for implementation, to provide activities that will develop skills necessary in developing an appropriate ZBB implementation plan for the local school district, and to provide activities that will develop practical application skills in ZBB steps. The simulation activities are intended to accompany the paper by the same author entitled "Toward the Improvement of the Budgeting Process and Policy Realization Through Zero-Base Budgeting." (Author/MLF)