• Since 2017-18, in addition to the financial outlays of schemes of the Ministries being indicated in the budget document, the expected outputs and outcomes of the schemes are also being presented in a consolidated outcome budget document, along with the budget. These outlays, outputs and outcomes are being presented to the Parliament in measurable terms, bringing-in greater accountability for the agencies involved in the execution of government schemes and projects.

• Outlay is the amount that is provided for a given scheme or project in the budget;

• Output refers to the direct and measurable product of programme activities, often expressed in physical terms or units.

• Outcomes are the collective results or qualitative improvements brought about in the delivery of these services.