Serbia
revenues: $9.6 billion
expenditures: $9.8 billion (2007 est.)

Seychelles
revenues: $260.5 million
expenditures: $291.2 million (2008 est.)

Sierra Leone
revenues: $96 million
expenditures: $351 million (2000 est.)

Singapore
revenues: $29.25 billion
expenditures: $26.48 billion (2008 est.)

Slovakia
revenues: $31.23 billion
expenditures: $33.32 billion (2008 est.)

Slovenia
revenues: $22.55 billion
expenditures: $22.7 billion (2008 est.)

Solomon Islands
revenues: $49.7 million
expenditures: $75.1 million (2003)

Somalia
revenues: $NA
expenditures: $NA

South Africa
revenues: $77.43 billion
expenditures: $79.9 billion (2008 est.)

Spain
revenues: $598.1 billion
expenditures: $659.1 billion (2008 est.)