1. Braemar is a thriving and diverse town, an important commercial and cultural centre and home to over 100,000 people living in more than 35,000 households. The population has grown by 12% over the last 11 years and is expected to continue to grow. Braemar Council provides a wide variety of services including public health, traffic, parking, schools, parks and animal management. 2017/18 was a challenging year for Braemar Council. National reductions in government grant funding, coupled with in-year service demands, led to a 2.2m budget deficit. Panels have been established to decide on the type of budget council should use that can provide more accurate and up to date financial information to assist decision making. Your role is to write a report to the panel briefly explaining different types of budgets, which type of the budget you think is most suitable for the council and why? Explain in terms of Incremental, rolling based and zero based budgeting approach.