Because of your superior knowledge of public finance, you have been appointed town manager of Chapeau de Ste. Marie, a small town in New York State, way the hell up by Canada. The town's major programs are police and fire protection, road and bridge maintenance, parks and recreation, and animal control.

The president of the town council, Jacques Trois-Chats, has recently returned from a conference at which there were a lot of presentations about different approaches to budgeting. As a schoolteacher, he is unclear on how any of this would apply to the town's budget.

write a memo to Mr. Trois-Chats, explaining how the town budget could be developed using three different budgeting techniques: performance budgeting, zero-based budgeting, program planning budgeting, line item or control budgeting. Please recommend one of the techniques for the town. Also, since Mr. Trois-Chats is a teacher he likes historical context so be sure to include the history behind the techniques. You will wish to show examples and feel free to be creative and make up some of the details.