Government Financial Statements prior to FY2019 are available only in hardcopy in the Lee Kong Chian Reference Library.

The Revenue and Expenditure Estimates is prepared pursuant to Articles 147(1) to 147(4) of the Constitution, setting out the annual estimates of revenue and expenditure of Singapore during the succeeding financial year. The Government Financial Statements is prepared pursuant to Article 147(5) of the Constitution, setting out the audited financial position of the Government in the recently-concluded financial year.

The revised estimates figures in the Revenue and Expenditure Estimates represent the revised estimates as at Q3 of the relevant financial year, while the revised estimates figures in the GFS include adjustments made in Q4 of the relevant financial year.