HM Treasury

Public spending & reporting

Consolidated budgeting guidance

Guidance for government departments on the budgeting framework that applies for expenditure control. Chapter 1 gives an overview of the budgeting system, and the following chapters give more detailed rules.

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The budgeting guidances above are available in Adobe Acrobat Portable Document Format (PDF). If you do not have Adobe Acrobat installed on your computer you can download the software free of charge from the Adobe website.

For alternative ways to read PDF documents and further information on website accessibility visit the HM Treasury accessibility page.

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