Essentially, the Outcome Budget (OB) as formulated now is nothing more than the performance budget with a promise that it would be extended to non-plan outlays too. As an idea, regardless of the label attached, it has all time relevance, especially now. But if the effort is to be serious then...

Edited by A. Premchand and A. L.Antonaya, this book analyzes the state of the art of government budgeting and expenditure controls. The subjects covered include fiscal policy parameteres of budgeting, government accounting systems, and public debt