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<p>The National Offender Management Service's central accounting system does not separately
identify details of budgets allocated for the provision of courses for all prisoners
serving indeterminate sentence, or by conviction categories. Budgets associated with
such expenditure are primarily met through establishment baseline funding and could
only be obtained at disproportionate cost by examining locally held records at each
establishment, disaggregating and then collating the costs that relate to the relevant
categories of offenders and courses.</p><p> </p><p>There is no set departmental guidance
on the proportional allocation of individual budgets. Prison budgets are compiled
annually based on an assessment of operational business needs and may vary from year
to year according to changes in Departmental priorities.</p>
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