Outcome Based Budgeting

How a focus on outcomes can drive better funding decisions for the consumer

Australia risks losing touch with other global economies unless it confronts budgeting challenges around infrastructure development, housing affordability and the cost of energy to remain relevant and one of the most sought after countries to live.

We believe a focus on outcomes (as the intended impacts of outputs) is the next evolution in performance based budgeting reform. Outcome based budgeting requires a shift in mindset for government ministers, staff, and citizens, from a short term ‘outputs’ mentality to a medium term focus on economic and social outcomes.

Achieving that mindset shift requires strong leadership from parliamentary officeholders to government department senior executives to help drive the change. Outcomes are harder to deliver than outputs, and by their nature will be publically communicated, requiring resolve from leaders to see the transition through.

With increasing demands from citizens, central governments and their agencies should acknowledge outcome based budgeting as a cornerstone of their future strategy. Outcome based budgeting is objective driven, provides accountability, enhances transparency and is enabled by technology all whilst supporting the strategic goals of government.


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Teresa Clauson

Teresa Clauson

Partner, PwC Australia

Tel: 612 8266 2276

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PwC Australia

General enquiries, PwC Australia

Tel: +61 2 8266 0000

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