Decoding your first month

The Government financial year running from 1 April to 31 March of the following calendar year.

Also heard as: fiscal year, FY2026, FY26

The government budget category covering spending on public officers and other manpower costs.

Also heard as: Expenditure of Manpower

Context: Research-grant documents often expand EOM as “Expenditure of Manpower”; central Government Estimates use “Expenditure on Manpower”.

Singapore’s government electronic procurement portal for publishing opportunities and conducting procurement transactions.

Also heard as: Government e-Business, GeBIZ portal

The government procurement approach for purchases within the prevailing small-value threshold, subject to price-reasonableness requirements.

Also heard as: Small Value Purchases

A sourcing document inviting suppliers to submit quotations for a government procurement.

Also heard as: invite to quote, quotation exercise

A budgeting arrangement that gives ministries multi-year funding certainty and flexibility to reprioritise programmes within an overall spending limit.

Also heard as: block budgeting, budget block

The cycle in which agencies receive planning parameters and prepare expenditure, manpower or funding proposals for the coming budget.

Also heard as: budget exercise, annual budget call

Context: The detailed process and labels differ across agencies and financial years.

Government expenditure on projects or assets that create longer-term capacity or benefits, as classified in the Estimates.

Also heard as: development spending

A formal finance circular used to communicate public-sector financial policy, controls or guidance to agencies.

Also heard as: Finance Circular Minutes, finance circular

The internal authority or governance arrangement responsible for approving specified expenditure or procurement matters within an agency.

Also heard as: internal approval authority

Context: The exact authority, committee or team depends on the agency’s delegation framework.

A sourcing document inviting suppliers to submit tenders for a government procurement.

Also heard as: invite to tender, tender exercise

The framework used to manage and constrain public-sector manpower growth while allowing agencies to prioritise staffing within their allocations.

Also heard as: Manpower Management Framework cap

Expenditure incurred to maintain government operations and regular activities, including manpower, other operating expenditure and specified grants or transfers.

Also heard as: operating expenses

The operating-expenditure category covering running costs other than expenditure on manpower and specified grants or transfers.

Also heard as: Other Operating Expenses, Other Operating Expenditures

A central funding mechanism that supports new initiatives aligned with whole-of-government strategic outcomes, collaboration and innovation.

Also heard as: Reinvestment Fund proposal

Context: RF is highly ambiguous; the funding context should be clear.

A lower-level classification within the Government Estimates used to organise expenditure under a vote.

Also heard as: budget sub-head, sub-head

A grant or transfer supporting the operations of a statutory board, aided institution or other organisation.

Also heard as: subventions, operating grant

Estimates presented to Parliament when existing approved provision is insufficient for additional expenditure needs.

Also heard as: supp estimates, supplementary budget

A tender approach with streamlined conditions for eligible procurements within the prevailing value and category rules.

Also heard as: TenderLite

The principle of achieving the best feasible public outcome from the resources used, considering cost, quality, risk and fitness for purpose.

Also heard as: value-for-money

A permitted reallocation of funds between budget items or subheads within the applicable financial rules and authority limits.

Also heard as: budget transfer

A major unit in the Government Estimates through which Parliament authorises expenditure for a ministry or organ of state.

Also heard as: budget vote