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Open the selected report header and footer record. See How to Search and Open report header and footer record.
Click Delete to delete report header and footer record.
This delete confirmation message will be shown. Click YES to proceed with deleting the record.

Note that deleting a budget record that is being used in other record/s will not be allowed to get deleted.
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title	15.3 and below

Click Delete toolbar button to delete header and footer record.
This delete confirmation message will be shown. Click YES to proceed with deleting this record.