Paper presented at the 5th Global Forum on reinventing government. The conclusion of the paper is that Singapore's approach is to seek "The Most Output for the prespecified Input" rather than "The Least Cost for the prespecified Output". Policies and practices to achieve this are all the time works in progress. Singapore expects its agencies to be open to fresh ideas, best practices and new challenges all the time. The job of the Ministry of Finance is to help departments succeed as best they can within the available budgets.