2013 to 2014 guidance for government departments on the budgeting framework that applies for expenditure control.
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Ref: ISBN 978-1-909096-66-0, PU1440
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Chapter 1 gives an overview of the budgeting system, and the following chapters give more detailed rules.
Chapter 8 has been amended to reflect changes in the budgeting treatment of student loans (see paragraphs 8.10 to 8.21).
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