Disbursements are split into category 1 and category 2 disbursements. The total receipts were $1,101,285, and the disbursements $1,101,246. The disbursements of these allocations are subject to state auditing rules and regulations. In Financial Year 2017, cash disbursements provided by WVA to international programs totalled $A229.3 million. Category 1 disbursements cannot be capped by creditors. Examples of these disbursements are bonds, PPI and mis-selling searches and set-up fees. Treasury Management includes a firm's collections, disbursements, concentration, investment and funding activities. The proposed disbursements that would have gone to the landowners instead remained in the Treasury. Moreover, the bank is used by most government agencies for disbursements. The solicitors' disbursements can also be claimed. The major cities and palaces used Linear B for records of disbursements of goods. Depending on the political system, municipal government may be in charge of small disbursements. Disbursements from each foundation are done through boards of directors. It has therefore tended to look at disbursements or the purchase of inputs as performance. VAT is applied to recharges but not to disbursements.