Outcome budgeting is a relatively new concept in the human services. This a
rticle looks at the theory and practice of outcome budgeting. Outcome budge
ting is first defined and then differentiated from other types of budgeting
systems. Next, a conceptual frame of reference for thinking about outcome
budgeting is presented. The outcome budgeting experiences of selected state
human service agencies in Arizona, Texas and Florida are then detailed. Fi
nally, some observations and speculations are made about outcome budgeting
and its potential impact on the human services and human services administr
ation.