P R Sivasubramanian joined the Indian Defence and Accounts Service (IDAS) in 1965 and is currently the Chief Financial Officer, India International Centre, New Delhi.
The contents of the general, as well as, the defence budget of the Government of India have normally been widely discussed and debated. However, the focus mostly has been on the magnitude of the budget rather than the system of budgeting. Yet it is the system that needs to be the focus of discussions and requires reforms. Over a period of time, the budget documents had become quite static in terms of structure, content and communication of results.
