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Which of the following is not an instrument for controlling public expenditure?

Which of the following is not an instrument for controlling public expenditure?
Take Free Practice Test On 2026 JAMB UTME, Post UTME, WAEC SSCE, GCE, NECO SSCE
  • A Constitution
  • B Financial regulation
  • C Budget
  • D Memorandum
Correct Answer: Option D
Explanation:

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