The zero based budget process provides a management tool which not only promotes but also requires staff involvement in problem definition, goal setting, considering implementation alternatives, and evaluating outcomes. This staff involvement was recommended for corrections agencies by the National Advisory Commission on Criminal Justice Standards and Goals. Correctional administrators who have used zero based budgeting have found that it helps involve staff in reassessing existing program goals and forming new ones, considering alternatives for achieving goals, reallocating existing resources, and making delegation of authority more meaningful. Zero based budgeting, introduced in the early 1970's, is a planning process. Its four steps include (1) identifying meaningful functional units and related fiscal resources; (2) planning, budgeting, and analyzing by functional program unit; (3) priority ranking; and (4) money allocating and accountability. The Illinois Department of Corrections has used the concept since the fall of 1973 and shows its commitment to the process through the content of its program managers handbook. Although the process involves a high cost in terms of staff time, the investment is warranted in view of the extent to which efforts to produce systematic program changes are resisted; during inflationary times, zero based budgeting is a viable management tool since it simplifies the tasks of department managers by providing a systematic way of evaluating operations and programs. The concept of zero based budgeting is just beginning to have a significant impact in corrections management. Seven reference notes are included.