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The public finance system of Singapore consists of four "pillars": the budget sector itself; the Central Provident Fund; the government investment agencies; and various special funds not consolidated into the budget. The budget process is characterised by close interministerial co-operation and the use of constitutional fiscal rules, spending ceilings for ministries ("block budgets"), across-the-board budget extractions (spending cuts), endowment funds, central manpower controls, and continualdoi:10.1787/budget-v6-art3-en fatcat:dhjl3bx2irgzflc23bdxprbc64