Correct option is A
Option (a) contains an error.
Error Identification: The plural verb "need" is incorrect when referring to the singular noun "government."
Grammatical Explanation: In British English, "government" is often treated as a collective noun, which can take singular or plural verb forms depending on whether it is viewed as a singular entity or as a group. In American English, however, it typically takes the singular verb "needs."
Corrected sentence: "The government needs to adopt a multi-year expenditure outlook."
Explanation: In this context, the government is acting as a single entity, so the singular verb form "needs" should be used for subject-verb agreement.