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I have been a local authority member for only 30 years, and in my view, ordinary central budgeting is like simple double entry bookkeeping compared with the rate support grant.
Instead, relational databases take their place, but still typically enforce the double entry bookkeeping system and methodology.
Some have suggested that the development of double entry bookkeeping would provide a powerful argument in favor of the legitimacy and integrity of usury but this is an obvious "non-sequitur".
Referring to double entry bookkeeping, he shows that the emission of money is an instantaneous event taking place every time a payment is carried out by banks.