BUDGETS CAN BE TRACED FROM THE 1215 ENGLISH MAGNA CARTA, ESTABLISHING THE PRINCIPLE OF REPRESENTATIVE CONTROL OVER THE KING, TO THE MOST RECENT IMPLEMENTATION OF THE ZERO BASE BUDGETING SYSTEM (ZBB) IN THE FEDERAL BUDGET PROCESS. MAJOR TYPES OF BUDGETS USED HEAVILY PRIOR TO THE 1960'S INCLUDING THE LINE-ITEM BUDGET, IN WHICH EXPENDITURES ARE SET FORTH ACCORDING TO ACCOUNTING CATEGORIES AND INDIVIDUAL ITEMS ARE SHOWN WITH THE EXACT COST OF EACH ITEM SPECIFIED ON A LINE AND THE PERFORMANCE BUDGET, CHARACTERIZING EXPENDITURES BY FUNCTIONAL AREAS SUCH AS EDUCATION, TRANSPORTATION, OR PUBLIC SAFETY, AND SETTING FORTH SPECIFIC LEVELS OF ACCOMPLISHMENT BY THE EXPENDITURE OF THOSE FUNDS. THE 1961 PLANNING-PROGRAMMING BUDGETING SYSTEM (PPBS), A MULTIYEAR PLANNING SYSTEM THAT RELIES HEAVILY ON DATA ANALYSIS TECHNIQUES, ILLUSTRATES THE PLANNING ORIENTATION STAGE OF BUDGETING THAT REIGNED IN THE 1960'S, A LEGACY OF THE ATTEMPT TO PUT RATIONALITY INTO THE PROCESS. ITS DECLINE, DUE MAINLY TO ITS COMPLEXITY AND BUILT-IN TENSION CREATED BETWEEN PLANNERS AND BUDGETERS, WAS FOLLOWED BY THE RISE OF MANAGEMENT BY OBJECTIVES AS A BUDGET PROCESS AND ZZB. THE LATTER INVOLVES FOUR THAT ARE OUTLINED HERE. ADVANTAGES OF ZZB ARE ITS COMPREHENSIVENESS, PREPLANNING REQUIREMENTS, AND INVOLVEMENT OF MANY PERSONNEL. TO MAKE MAJOR CHANGES IN THE BUDGETING SYSTEM WOULD REQUIRE MAJOR CHANGES IN THE U.S. POLITICAL SYSTEM. POLICE ADMINISTRATORS, INSTEAD, MIGHT SPEND TIME ENHANCING POLITICAL RELATIONSHIPS, AT LEAST THOSE THAT CAN IMPACT FAVORABLY ON THE BUDGET PROCESS TO COMPENSATE FOR THE PAST TENDENCY IN LAW ENFORCEMENT TO INSULATE ITSELF FROM THE NEGATIVE ASPECTS OF POLITICS AND SUFFER FINANCIALLY. FOOTNOTES ARE ATTACHED. (AOP)