Question everything you are doing now

2.1. Department heads will be required to:

•Explain how each line-item (general ledger account) in their department budget contributes to, and is necessary for, the department’s purpose and mission (Zero line-item thinking)

•Explain why each program or activity should exist, its benefits, perceived value and its costs (Zero service-level thinking)

2.2. Decide on your priorities

When deciding on priorities, the reviewers must question whether

• the organisation needs the particular activity at all

• the scope of the activity should be reduced (trim the fat)

• it should it should be done internally, or contracted out

• the same end result could be achieved in a more effective way.

• and – objectively – how much should it reasonably cost to deliver this service?