This study aims to predict the possibility of adopting zero-based budgeting (ZBB) system in Borno State. To ensure this, the study considered viability as predictor variable that was perceived to have contributed to adoption of ZBB in the state. ZBB has resurfaced as a prominent topic of discourse due to the economic downturn experienced in Nigeria as well as the failure of the existing traditional budgeting system to meet the economic objectives of the government. The focal point of discourse, therefore, dwelt on Borno state because it is adversely affected as a result of the revenue volatility witnessed in the country as well as the level of budget implementation with the existing budgeting system in the state experienced decade of monumental budget indiscipline at all levels of government. In view of this, Binary logistic regression was employed to examine whether the predictor variable have significant influence or not on the dependent variable, that is, the adoption of ZBB. Stratified sampling technique was used to arrive at a sample size of 103 drawn from the total population of 139. The findings of the study established that the adoption of ZBB in the state is politically feasible and offers more appealing opportunities in minimizing costs and prioritizing government‘s needs while adding value to the operational efficiency in the budgeting system. It is therefore, pertinent to recommend the establishment of implementation plan that are consistent with synergistic principle and application of ZBB which ensure aggregate fiscal discipline and enhanced technical efficiency through transparency and accountability.