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This report gives a general overview of miscellaneous issues relating to Financial Management.

This examination focused on the effect of the administrative budget system on civil service running costs in the period 1991 to 1996, the role of the Department of Finance in the process and the extent of devolved budgeting in line departments.

The examination focused on establishing whether the Government Telecommunications Network was cost-effective, the potential for economy gains was being realised and if there was proper monitoring of telephone costs.