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There seems to be something more fundamental wrong with the internal financial organisation of the college, as opposed to all the external factors that may or may not have a bearing on that.
Simply telling them to do something may lead to the co-operation that may not have been coming voluntarily.Parenting orders can be seen as a method of securing a resource.
It also recognised the non-cash costs of Government activity, for example the consumption of capital assets throughout the year—assets may not have been bought in a given year, but some of them may have been used up.