Madam Maano Esther is a retired politician and a public servant who believes in the principle of "Police State" than "Welfare State", In recent times, she has been very hard in chastising government and its machinery for superintending over ballooned public expenditures. She believes that govemment should always have its budget balanced and not have deficit budgets. As a public finance expert in a modern state, the ruling government has contracted you to come out with a policy document to convince Madam Vaano Esther and her compatriots the reasons for deficit budgets in recent times.