However, Sarker (2006: 185-187) summarized the format and methods of the
Singaporean public Sector reform, as follows: The systematic Singaporean public
Sector reform subject to the concept of New Public Management (NPM) started in
1989, by announcing the Block Vote Budget Allocation System, which authorized
ministers to manage the budgets and transfer capital and personnel between
government organizations. Also, the Singapore Government Management Accounting
System (SIGMA) was also established as the data base for the administrators in the
public sector to monitor and analyze service costs, productivity or other activities in
the public sector, as well as indicating the efficiency of budget use in each
organization.