Page 98 - F2 Slides 2017-18
P. 98

Control cycle








                                                                    Budget
                                                                    agreed







                                     Next years                                             Expenditure

                                        budget
                                      prepared                                                 incurred














                                                                                     Budget
                                                 Reasons                             versus
                                                 identified
                                                                                      actual









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