Introduced in India in 2005-06, ___ Budgeting shifts the focus from the mere allocation of funds to the actual physical and social outcomes achieved by government ministries and departments.
- product
- Outcome
- collusion
- increase
Answer: Outcome
Outcome Budgeting requires ministries to define measurable deliverables (e.g., 'number of households electrified' rather than just 'rupees spent on cables'). It aims to enforce accountability and improve the efficiency of public spending by linking financial outlays directly to tangible developmental results and performance indicators.