Correct Option: C

Zero-based budgeting is an approach to planning and decision-making which reverses the working process of traditional budgeting. In zero-based budgeting, every line item of the budget must be approved, rather than only changes. During the review process, no reference is made to the previous level of expenditure. Regarding zero Base Budgeting (ZBB) Existing Government program can be discarded under ZBB if they are found to be outdated. Moreover ZBB is difficult to be applied to Human Development program as the outcome of such program is intangible in nature