Outcome Budgeting in India: The Efforts being made at the Union and State Levels
Outcome Budgets are a pre-expenditure instrument to realise the government’s vision through clearly defined outcomes. It is an advanced form of budgetary scrutiny that links the government's spending to clearly defined goals and renders greater transparency to the budgeting process. Currently, the Union Government and eleven State Governments release outcome budget statements in India.
This paper discusses the good practices that strengthen the outcome budgeting process by enhancing transparency, accountability and enabling effective monitoring of progress. It then gives details on how the practice of outcome budgeting is carried out by the Centre and States in India. It also sheds light on some ways in which this process can be standardised and strengthened across the country.
