Budgetary Question:
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What is Budget Manual?


Budget Manual is a document which standardized methods and procedures required in relation to budgetary control. It also sets out the responsibility of persons engaged in the process. A budget manual should contain the following particulars:

Principles and objectives of the budgetary control:

-Duties and responsibilities of the various executives

-Organisation chart

-Duties of budget office and budget committee

-Accounts codes and budget centre codes

-Budget diagrams

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