Which statement best describes an incremental budget model used in school libraries?

An incremental budget model is characterized by its reliance on the previous year's budget to establish the funding priorities for the upcoming year. This approach allows school libraries to make adjustments based on their past expenditures and current needs, ensuring continuity and adequate funding for resources and programs that have proven effective over time. By using the prior year's budget as a foundation, administrators can identify areas that require more funding or those that may need cuts while maintaining overall stability in the budget-setting process. This method can be particularly beneficial in educational settings, where consistent resource availability is crucial for supporting student learning and development.

The other options present misunderstandings of the incremental budgeting approach. A budget that is entirely new each year would not reflect continuity or logical prioritization, while reliance solely on state funding without adjustments fails to account for the dynamic needs of the school library. Additionally, ignoring previous year’s expenses would destabilize the budgeting framework, making it difficult to plan effectively for future needs.