Budget classification based on themes

1. Zero-Based Budget (ZBB) ✅ Meaning: Budget starts from zero . No connection with last year’s expenses. Every activity or expense is reviewed fresh — whether it is needed or not. ✅ Why Useful? Helps remove unnecessary expenses . Makes sure every rupee is spent for the right purpose. ✅ Example: Suppose the Education Ministry spent ₹500 crore last year on a literacy program. In Zero-Based Budgeting , this year: The Ministry will re-examine — Is the program still needed? How effective was it? If not needed, it may get no budget this year . Fresh evaluation happens every year. 2. Outcome Budget ✅ Meaning: Focuses on results (outcomes) , not just how much money is spent (outlay). Shows what will be achieved with the money. ✅ Why Useful? Makes the government accountable and transparent . Helps people know how the budget benefits them directly . ✅ Example: If ₹20,000 crore is allocated for LPG subsidy , the outcome budget will set a target : Distribute LPG to 9 crore households . So, people can check — Did the government a…