outcome budgeting in Texas can perhaps best be described as the linking approach operating at both the program/service level and the agency/organizational level.
Texas can be credited with being one of the first states to move toward outcome budgeting.
In 1991 the Texas Legislative Budget Board (LBB) mandated through House Bill 2009 (72nd Texas Legislature) that all state agencies, departments, and programs begin operating under a planning and budgeting system that focuses on outcomes rather than efforts and process (Texas State Auditor's Office, 1995).
Texas, like Arizona, refers to its current budgeting system as "strategic planning and budgeting."
Texas had a history of using program budgeting dating back to the mid-1970s.
The decision to adopt a different name suggests that Texas views its current budgeting system as representing a departure, or break, with program budgeting (Texas Governor's Office of Budget & Planning, 1995).