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DWPF-1767 Improve new_finance_year command (#505)
Whilst trying to run the `new_finance_year` command, we ran into some bad data that had made it's way into the database. What we found was a used financial code with a NAC that had an invalid economic budget code. To resolve the issue we fixed the data by changing the NAC's economic budget code. This commit extends the `new_finance_year` command to detect this issue before changing the financial year. It also serves to document the issue we faced.
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