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    [5,"Area Office Overhead "],
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    [8,"IT Services"],
    [9,"Postroom Function"],
    [10,"Human Resource Function"],
    [11,"Finance Function Overhead"],
    [12,"Law Department"],
    [13,"Pension & Lump Sum Salaries Overhead "],
    [14,"Pension & Lump Sum Wages Overhead"],
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    [16,"Total Expenditure - Allocated to Services"],
    [17,""],
    [18," "],
    [19,""],
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    [23,""],
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