| Changes for which PAC approval is sought |
| Subject | Present control | Proposal |
| Gifts | Treasury approval required for gifts of an unusual nature or whose value exceeds £100,000 (unless lower delegation level). Such gifts must be reported to Parliament | Discontinue requirement for Treasury approval. Increase threshold for reporting to Parliament to £1 million |
| Losses and special payments | Treasury approval required before departments can write off various categories of losses and make "special payments" (payments not anticipated by Parliament such as ex gratia or extra contractual payments) | Discontinue requirement for Treasury approval. Increase threshold for reporting to Parliament to £2 million |
| Contingent Liabilities | Treasury approval required before departments can take on CLs of over £100,000. Such CLs have to be reported to Parliament | Increase threshold both for Treasury approval and reporting to Parliament to £2 million. (Different arrangements will continue to apply to ECGD) |
| Fees and charges | Departments are currently required to report subsidies or deficits of £1 million or more to Treasury annually for report to PAC | Increase reporting threshold to £2 million |
| Treasury minutes (not strictly a "control") | Departmental responses to PAC reports are published by the Treasury as "Treasury Minutes" | Departments to publish their own responses (after consulting the Treasury on points where there is a clear Treasury interest) |
| Other changes (for information only) |
| Subject | Present control | Intended change |
| Staff benefits | Treasury approval required for all staff benefits other than those in clearly defined categories | Requirement for Treasury approval being transferred to OPS (for Government departments) and to departments (for NDPBs) |
| Single tendering | Departments must consult Treasury if a decision to let a contract without competition appears to raise an important issue of principle | Discontinue requirement for consultation. But guidance will invite departments to notify the Treasury of any procurements which may have wider implications for procurement policy generally |
| NDPB financial memorandums (FMs) | Treasury approval for all FMs required | Discontinue requirement for Treasury approval of FMs for NDPBs with expenditure of less than £40 million a year so long as the FMs conform to a Treasury model. (Exceptions would be made where statute required or, exceptionally, where the Treasury saw good reason to exercise detailed controls) |
| New and continuing services: de minimis threshold for specific legislation | Where intended provision for such services is above £0.5 million per annum departments should secure specific legislation rather than use sole authority of Appropriation Act | Raise threshold to £2 million |
