The James Madison Institute and the Florida Department of Government Efficiency (DOGE) Release Zero-Based Budgeting Handbook to Help Florida Cities and Counties Strengthen Fiscal Accountability

The James Madison Institute and the Florida Department of Government Efficiency (DOGE) Release Zero-Based Budgeting Handbook to Help Florida Cities and Counties Strengthen Fiscal Accountability

Comprehensive guide provides local governments with a practical roadmap to justify every taxpayer dollar

TALLAHASSEE, Fla. — The James Madison Institute (JMI), in partnership with Florida DOGE, today announced the release of Every Dollar Justified: A Zero-Based Budgeting Handbook for Local Governments, a first-of-its-kind resource designed to help municipalities and counties implement zero-based budgeting and improve fiscal transparency, accountability, and efficiency. The handbook is intended to serve as a practical blueprint for local governments seeking to move beyond traditional incremental budgeting and toward a process that requires every expenditure to be justified annually.

While most local governments build each year’s budget by adjusting the previous year’s spending, zero-based budgeting requires elected officials and department leaders to evaluate every program, every position, and every taxpayer dollar based on current needs and measurable outcomes. Every Dollar Justified: A Zero-Based Budgeting Handbook for Local Governments provides local officials with step-by-step implementation guidance, model policies, decision-making tools, and best practices drawn from successful applications across the country. It also addresses common misconceptions surrounding zero-based budgeting and outlines practical approaches that can be tailored to jurisdictions of every size.

As communities across Florida continue to face affordability challenges and growing demands on local government, the handbook offers leaders a proven framework for prioritizing essential services, improving operational efficiency, and increasing public confidence in how taxpayer dollars are spent.

“Taxpayers deserve a budgeting process that starts by asking what government truly needs—not simply what it spent last year,” said Dr. Bob McClure, President and CEO of The James Madison Institute. “This handbook equips local leaders with the tools to modernize the budgeting process, improve transparency, and ensure that every public dollar is aligned with the priorities of the communities they serve. Zero-based budgeting is about responsible stewardship, better decision-making, and earning the public’s trust.”

Eric Soskin, the leader of the Florida DOGE team within the office of Governor Ron DeSantis, encouraged local governments to embrace the approach as a means of strengthening accountability and protecting taxpayers. “Zero-based budgeting changes the conversation from ‘What did we spend last year?’ to ‘What should taxpayers be paying for today?’” said Soskin. “This handbook gives local governments a practical roadmap to evaluate spending based on performance and necessity, helping ensure that limited taxpayer resources are directed toward the services that matter most.”

The handbook is intended for municipal and county elected officials, city and county managers, finance directors, budget officers, and other public administrators interested in strengthening fiscal discipline through a modern budgeting framework and highlights real-world examples of zero-based budgeting in practice and delivers great fiscal discipline, transparency, and accountability. 

About The James Madison Institute

The James Madison Institute (JMI) is Florida’s leading think tank in America’s most important state, a 501(c) (3) organization dedicated to the ideals of limited government, economic freedom, federalism, and individual liberty coupled with individual responsibility. The institute conducts research on issues such as education, technology, healthcare, taxes, and the regulatory environment. For more information, please contact Nicole Kiser at nkiser@jamesmadison.org.

About Florida DOGE

Florida DOGE, is Governor Ron DeSantis’ initiative to adapt the principles of the federal Department of Government Efficiency (“DOGE”) to the state level, thereby advancing Florida’s track record of prudent fiscal management and eliminating wasteful spending, promoting accountability, and improving government for Florida’s citizens.