A strong foundation for the development of outcome based budgeting in the Scottish public sector has been identified following a trial project carried out by the Improvement Service, co-funded in partnership with the Scottish Government and delivered in partnership with Deloitte. The project supported Community Planning Partnerships to understand how their budget decisions affect the delivery of their Single Outcome Agreement outcomes.  Overall, there is a clear consensus that a stronger focus on outcomes is needed. At the same time, it is important that the practical value of an outcomes focus for communities is demonstrated. This project has laid the foundations, but it is recommended that the opportunity to demonstrate that value is seized quickly.