Outcome-focused budgeting

Outcome-focused budgeting links allocation of resources to the production of outcomes. Budget resources are given to those who use them most effectively.

Pros

• LInked to planning process.
• Some argue these budgets are more effective in producing desired results, more innovative, and more flexible.

Cons

• Goals and objectives must be identified and tied to budget allocations.
• Clear communication with stakeholders should be established in advance.

From Rennie Center for Education & Research