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The government defended its decision not to compensate local authorities on the basis of actual costs incurred on the grounds that " such an approach would mean that the central government would hold all the financial risks but have no commensurate control of how the risks are managed " .
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Please list all entity words in the text that fit the category. Output format is "word1, word2". 
Option: location, person, organization 
Text: {0} 
Answer:
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