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Programme budgeting allocates resources to:
ACost centres only
BDepartments only
CProgrammes or projects
DAuditors
Answer & Solution
Correct answer: C. Programmes or projects
1. Programme budgeting allocates funds to specific programmes or projects rather than line items.
2. Each programme covers a defined output or service.
3. This contrasts with line-item budgeting based on cost type.
4. Hence programme budgeting allocates to programmes or projects.
_Source: ICAI BoS Inter Paper 3, Ch 15 "Budget", §15.8.5 ¶2_
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