Delray Beach manager outlines modified 0‑based budgeting; commission asks for scenario options before June 9 workshop

City Manager Mr. Moore told the Delray Beach City Commission on May 19 that the city will use a modified zero‑based budgeting approach for the upcoming fiscal year and will present multiple spending scenarios at a June 9 workshop to allow commissioners to choose service‑level priorities.

"We initiated direction to engage in a 0 based budgeting approach," Mr. Moore said, framing the effort as a targeted, more practical version of the textbook model that focuses department reviews on strategic priorities and major cost drivers rather than rebuilding every line item from scratch.

The approach, he said, is intended to balance fiscal responsibility with operational continuity and to help staff produce a balanced budget recommendation in July. He explained that the modified model aligns with guidance from the Government Finance Officers Association and is designed to limit administrative burden while improving transparency.

Commissioners pressed for specifics. Commissioner Cassell said she had long sought a deeper departmental review and suggested focusing on a few large departments each year to find meaningful savings. "I thought we would maybe look at 2 large departments, perhaps police and one other," she said, arguing that concentrating effort can produce more actionable savings than a one‑year, across‑the‑board sweep.

Other commissioners warned that running departments too lean can increase costs later. One commissioner urged that the commission must decide what services it wants to preserve and provide clearer direction so staff can return with realistic options. Mr. Moore responded that Finance and the city manager’s office will prepare several scenarios — potentially more than four — that reflect different levels of service and fiscal assumptions, and will distribute the underlying backup in the days before the June 9 workshop.

Why it matters: the approach will shape the city’s FY2027 tax rate and spending priorities. Commissioners asked staff to provide line‑by‑line backup, definitions for expense categories, and clearer comparisons of minimum, current and improved service levels so the commission can give specific guidance before a final budget recommendation is drafted.

Next steps: staff and Finance will compile scenario materials and deliver them to commissioners in the coming days; the commission will review and provide prioritized feedback at the June 9 workshop so the city manager can present a proposed balanced budget the following month.