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Expenditure data used to prepare the EPRE publications provide detailed data on provincial government’s expenditure allocations contained in the annual appropriation bill (for the upcoming year) as well as for the two outer years, that is for the three years of the medium term expenditure framework. Information is presented by vote (generally a provincial government department) and by main economic classification. The EPRE publications also provide detailed data on how provincial government institutions have spent their budgets in previous years.