What is believed by the DPFS to be an important piece of financial planning, but often a completely fabricated document completely ignored by
CGCU in 2007 most clubs.
Every year clubs submit almost identical budgets to the year before, including twice the expenditure they need in the knowledge the amount will be cut by approximately half.
This merry dance continues, as the budget for each year is set by the committee the year before. Consequently the new team often change their minds, spending money on completely different things to what was budgeted for, but in a desperate race to spend money on anything to avoid having the budget cut next year.