Budgeting in schools is a systematic process through which financial resources are planned, allocated, monitored, and evaluated to achieve educational goals effectively and efficiently. It ensures that limited resources are used in alignment with institutional priorities, statutory requirements, and the broader mission of education. Among the various forms of budgeting practiced in educational institutions, incremental budgeting and zero-based budgeting are widely discussed and applied in the context of school governance and financial management. Incremental budgeting is one of the most traditional and commonly used forms of budgeting in schools. In this approach, the previous year’s budget serves as the base, and adjustments are made by adding or subtracting a certain percentage to account for anticipated changes such as inflation, salary increments, expansion of activities, or policy shifts. The fundamental assumption behind incremental budgeting is that the existing allocation of resources is largely appropriate and that only marginal changes are necessary for the upcoming financial year. In the context of school governance, incremental budgeting provides stability and continuity. For example, if a school allocated a certain amount in the previous year for teacher salaries, classroom maintenance, library subscriptions, and co-curricular activities, the same categories will continue in the next budget cycle with minor revisions. If the school expects an increase in student enrollment, additional funds may be incrementally added to accommodate new teaching staff or classroom materials. Similarly, if government regulations mandate salary revisions, the budget will reflect a proportional increase in salary expenditure. One of the major advantages of incremental budgeting in schools is its simplicity. School administrators and governing bodies such as school management committees or boards of governors can easily prepare and understand the budget without engaging in complex analysis. It saves time