BASIC BUDGET PRIMER:Choosing the Best Budget for Your Library

The literature on budget preparation is almost redundant in pointing out that librarians insist on sticking with the line‐item format despite evidence that it is the least effective means of developing the library's case for support. Perhaps we don't make the shift because we lack the understanding of the four major budgeting techniques — line item, program, performance, and zero‐based — and thus can't evaluate their usefulness to our institutions.