Construction of a zero base budget starts with each EMB division preparing a budget proposal for its workplans. This budget proposal states the division’s funding and other resource needs, how its activities meet the output objectives of the strategic plan, and performance indicators. Once activities have been agreed upon at division level, these divisional budgets are reviewed, often by a committee of senior divisional managers chaired by the head of the secretariat or the chief accounting officer of the EMB, to ensure that proposed divisional budgets are realistic and fit a common understanding and prioritization of the EMB’s strategic objectives. The head of the EMB’s secretariat then amalgamates and finalizes the overall EMB budget estimate, which in some EMBs then has to be approved by the members (or Chair) of the EMB. In Governmental Model EMBs, this whole process may be undertaken by the Ministry within which the EMB is located.

The next step is generally for the head of the secretariat or chair of the EMB to forward the budget to the relevant ministry. In countries where this ministry is required to approve the EMB budget proposal, a formal budget hearing may be scheduled. The South African EMB submits its budget to the legislature via the Department of Home Affairs, but the latter does not have the power to alter the EMB budget. However, the Department of Finance may reduce the EMB budget proposal - as happened in 1999, resulting in the resignation of the EMB chair in protest. EMBs whose budget proposals may not be altered by either the executive or the legislature include Cost Rica and Ghana. It is common practice for the Ministry of Finance to incorporate the EMB’s budget into the national budget for tabling before the legislature for approval. It may be presented by a member of the legislature, often a minister of the department which represents the EMB.