February 2004
Managing Resources
Case Studies - SR2004 Edition
This new, updated edition of the Orange Guide has been published in the run up to the 2004 Spending Review (SR2004), to help widen understanding of how the new accruals based system works and what it means in practice for budgets, Estimates and accounts. It contains practically based case studies using examples based on departments' main areas of business.
The Managing Resources document is available below in Adobe Acrobat Portable Document Format (PDF) and text format. If you do not have Adobe Acrobat installed on your computer you can download the software free of charge from the Adobe website. For alternative ways to read PDF documents and further information on website accessibility visit the HM Treasury accessibility page .

