During the February 14, 2024, San Antonio City Council B Session budget and finance report, Councilman Marc Whyte proposed implementing a zero-based budget (ZBB) for the FY 2025 cycle. ZBB involves analyzing every function within an organization for its needs and priorities, starting from scratch rather than building upon the previous year's budget.

According to the Government Finance Officers Association (GFOA), ZBB aims to move away from incremental budgeting and holds departments accountable for justifying all budgeted dollars. Councilman Whyte emphasized the need to reassess spending to ensure residents receive the best return on investment, increase accountability, and enhance transparency.

“We need to start over and look at how money is spent,” said Councilman Whyte. “A zero-based budget gives us the best chance to ensure that money is spent in a way that gives residents the best return on investment while increasing accountability and transparency."

The proposal signifies a shift towards allocating funds based on expected results and desired outcomes rather than simply increasing each department's budget from the prior year's initial allocation. Councilman Whyte expressed confidence that City Staff and fellow council members would engage in further discussions to adopt a transparent zero-based budget in the near future.