NEW DELHI: "No! He can't take that file out." The security personnel guarding the printing press at the finance ministry were most vehement, and with good reason. The incident took place a few years ago. The budget—one of the most secret financial documents in the entire government system until it’s public unveiling— was being printed.During this two-week period, those who oversee the printing aren’t even allowed to go home, remaining sequestered within the North Block basement area where the presses are kept. And here was this person walking out with that holiest of holies—the Blue Sheet.This sheet contains the key economic numbers that form the basis for the budget’s calculations and is updated as new data come in. It’s one of the most secret of all the budget’s elements.But unlike the currently unfolding scandal involving the widespread theft of government documents that has drawn in various ministries and companies, the above incident was soon resolved.The person carrying out the document was in fact the author of the budget—the finance minister of the time. Luckily, the joint secretary, budget, was present and could sort things out quickly. Under the rules, only this official is allowed to keep the Blue Sheet—the security officers were just following protocol. That incident passed off, leaving just an air of embarrassed relief.But this time, the level of consternation hasn’t abated, given the nature of the revelations. The finance ministry, however, has strict rules in place to prevent any unauthorised leaks, especially when it comes to the budget.The Blue Sheet referred to above contains the barebones structure, the cold numbers that are fundamental to policy. These are then fleshed out using other data lessexacting instruments of explanation. The first Blue Sheet gets prepared sometime in December when budget proposals start taking shape after intense discussions.The picture undergoes several changes, as reflected in the Blue Sheet, till the finance minister freezes proposals to be unveiled in the final budget document on the last day of February.Finance minister Arun Jaitley will announce the budget on February 28 in the Lok Sabha . The budget printing exercise is kicked off with the ‘halwa’ ceremony, a tradition whose origins are now lost in the mists of time. It involves dragging out the kadhai used for this purpose from the nether recesses of the building and preparing the sweet, which is served at a ceremony attended by all ministry officials starting from the finance minister.Once the printing starts, the security kicks up a notch. Security officials adopt a standard operating procedure that clearly lays down who can take documents in and out of the area. The usual practice is that only the joint secretary, budget, can take documents out while members of his team can take them in. Beyond the exceptions stipulated, not “even a scrap of paper” can go in or out, said a government official privy to the budget process.All electronic devices have to be deposited at the entrance before anyone goes inside the press. Even the finance minister can’t take his mobile phone in. North Block turns into even more of a fortress with Intelligence Bureau personnel keeping a close watch on officials associated with the budget process. Movements are followed and phones tapped—sometimes even the mobiles of journalists covering the ministry may be monitored."I avoid calling people at home during these days," said another official. Leaking of budget documents is a violation of the Officials Secrets Act and a breach of parliamentary privilege, something every government dreads. The budget is first read out in the Lok Sabha and this has to be the first public airing of the document.Any advance peek at tax proposals or policy changes is akin to having access to inside information that can used for monetary gain, including market-moving advantage. But there is a view that keeping such a tight lid on the budget doesn’t make sense nowadays.This is in line with the argument that budgets need to become predictable and in line with longterm, well-established fiscal policy."In some countries, the budget is put in the public domain three months before it is presented," pointed out former expenditure secretary D Swarup, who was closely associated with budget making for years. “There is nothing secret in the expenditure budget... The three documents on FRBM (Fiscal Responsibility and Budget Management) presented with the budget should be placed in the public domain before they are presented for some discussion.”Given that the plan to switch over to a goods and services tax by April 1, 2016, is part of a strategy that will ensure long-term predictability, perhaps such openness could come sooner rather than later.