This paper examines the organization and reporting structure of Singapore's public budgetary accounts and implications for public financial management. The budget's current reporting scope and structure does not provide an adequate representation of the government's fiscal position. Subtle...

This paper analyses Union Government of India's 2016-17 Budget, comprising the Railway Budget as well as the main Budget components. It is argued that this Budget should be viewed as a part of the process of transforming India towards meeting challenges of growth and competitiveness in a manner...