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... the management of individual budgets Financial Management and Control in Higher Education is an invaluable guide for anyone in higher education with a level of financial responsibility, and will... again and again Malcolm Prowle has worked in universities and has many years’ experience as a senior management consultant working in the HE sector He specialises in financial management and financial. .. Costing and costing systems 123 Pricing 156 Financial control and audit 176 Financial accounting and accountability 202 10 The organisation and staffing of the HE finance function 233 11 Improving