Treasury - Minutes of Evidence
Here you can browse the Minutes of Evidence which were ordered by the House of Commons to be printed 7 March 2000.
MINUTES OF EVIDENCE
TAKEN BEFORE THE TREASURY COMMITTEE
TUESDAY 7 MARCH 2000
Members present:
Mr Giles Radice, in the Chair
Mr Nigel Beard | Mr David Kidney
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Mrs Liz Blackman | Mr James Plaskitt
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Mr Jim Cousins | Mr David Ruffley
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Mr Edward Davey | |
CONTENTS
Memorandum submitted by HM Treasury
RESOURCE ACCOUNTING AND BUDGETING
PROGRESS SINCE THE JULY 1999 MEMORANDUM AND FURTHER PROPOSALS
FOR A RESOURCE BASED SYSTEM OF SUPPLY AND REPORTING TO PARLIAMENT
INTRODUCTION
DEVELOPMENTS SINCE JULY 1999
PROGRESS OF DEPARTMENT IMPLEMENTATION OF RAB
RESOURCE ACCOUNTING
RESOURCE BUDGETING
STRUCTURE OF RESOURCE-BASED ESTIMATES
PARLIAMENTARY SUPPLY PROCESS UNDER RAB
RAB LEGISLATION
WHOLE OF GOVERNMENT ACCOUNTS
CONCLUSIONS AND RECOMMENDATIONS
Annex A
DEPARTMENTAL PROGRESS AGAINST TRIGGER POINT 3
Annex B
CURRENT LIST OF DEPARTMENTS AND OTHER ENTITIES IMPLEMENTING
RAB
Annex C
STATEMENT OF ACCOUNTING OFFICER RESPONSIBILITIES UNDER RAB
Annex D
IN-YEAR CONTROL UNDER RAB
Annex E
FORMAT OF RESOURCE-BASED SUPPLY ESTIMATES AND ACCOUNTS
APPENDIX I
ILLUSTRATIVE ESTIMATES AND OUTTURN STATEMENTS FOR THE DEPARTMENT
OF SOCIAL SECURITY IN RESPECT OF 1998-99
ILLUSTRATIVE MAIN ESTIMATE
ILLUSTRATIVE SPRING SUPPLEMENTARY ESTIMATE
ILLUSTRATIVE OUTTURN STATEMENTS
DEPARTMENT OF SOCIAL SECURITYILLUSTRATIVE MAIN
ESTIMATE
Part II: Subhead Detail
RESOURCE TO CASH RECONCILIATION
Part III: Extra Receipts payable to the Consolidated
Fund (£'000)
FORECAST OPERATING COST STATEMENT: MAIN ESTIMATE for the
year ended 31 March 1999
FORECAST CASH FLOW STATEMENT: MAIN ESTIMATE for the year
ended 31 March 1999
FORECAST RECONCILIATION OF NET OPERATING COST TO NET RESOURCE
OUTTURN AND RESOURCE BUDGET OUTTURN MAIN ESTIMATE for the year
ended 31 March 1999
DEPARTMENT OF SOCIAL SECURITYSPRING SUPPLEMENTARY
ESTIMATE
Part 1
Part II: Changes Proposed
REVISED SUBHEAD DETAIL INCLUDING ADDITIONAL PROVISION
Resource to Cash Reconciliation
Part III: Extra Receipts payable to the Consolidated
Fund (£'000)
FORECAST OPERATING COST STATEMENT: SPRING SUPPLEMENTARY
ESTIMATE for the year ended 31 March 1999
FORECAST CASH FLOW STATEMENT for the year ended 31 March
1999
FORECAST RECONCILIATION OF NET OPERATING COST TO NET RESOURCE
OUTTURN AND RESOURCE BUDGET OUTTURN SPRING SUPPLEMENTARY ESTIMATE
For the Year Ended 31 March 1999
ILLUSTRATIVE RESOURCE ACCOUNT
Schedule 1: Summary of Resource Outturn 1998-99
RECONCILATION OF RESOURCES TO CASH REQUIREMENT
Schedule 2: Consolidated Operating Cost Statement for
the year ended 31 March 1999
Statement of Recognised Gains and Losses for the year
ended 31 March 1999
Schedule 3: Consolidated Balance Sheet as at 31 March
1999
Schedule 4: Consolidated Cash Flow Statement for the
year ended 31 March 1998
Reconciliation of net operating cost to net cash outflow
from operating activities
Schedule 5: Resources by Departmental Aims and Objectives
for the year ended 31 March 1999
STATEMENT OF ACCOUNTING OFFICER RESPONSIBILITIES
DEPARTMENT OF SOCIAL SECURITY
Notes to the Departmental Resource Account for the
year ended 31 March 1999
Note 7
Note 8
Note 9
APPENDIX II
ILLUSTRATIVE ESTIMATES AND OUTTURN STATEMENTS FOR THE MINISTRY
OF AGRICULTURE, FISHERIES AND FOOD IN RESPECT OF 1998-99
ILLUSTRATIVE MAIN ESTIMATE
ILLUSTRATIVE SPRING SUPPLMENTARY ESTIMATE
ILLUSTRATIVE OUTTURN STATEMENTS
MINISTRY OF AGRICULTURE FISHERIES AND FOODILLUSTRATIVE
MAIN ESTIMATE
Part 1
Part II
RESOURCE TO CASH RECONCILIATION
Part III: Extra Receipts payable to the Consolidated
Fund (£'000)
FORECAST OPERATING COST STATEMENTMAIN ESTIMATE
for the year ended 31 March 1999
FORECAST CASH FLOW STATEMENTMAIN ESTIMATE for the
year ended 31 March 1999
MINISTRY OF AGRICULTURE, FISHERIES AND FOODSPRING
SUPPLEMENTARY ESTIMATE
Part 1
Part II
REVISED SUBHEAD DETAIL INCLUDING ADDITIONAL PROVISION
Part III: Extra Receipts payable to the Consolidated
Fund (£'000)
FORECAST OPERATING COST STATEMENT: SPRING SUPPLEMENTARY
ESTIMATE for the year ended 31 March 1999
FORECAST CASH FLOW STATEMENT: SPRING SUPPLEMENTARY ESTIMATE
for the year ended 31 March 1999
ILLUSTRATIVE RESOURCE ACCOUNT
Schedule 2
STATEMENT OF RECOGNISED GAINS AND LOSSES for the year
ended 31 March 1999
Schedule 3
Schedule 4
Schedule 5:
STATEMENT OF ACCOUNTING OFFICER RESPONSIBILITIES
NOTES TO THE ACCOUNTS
Note 10
Note 23
RECONCILIATION OF NET OPERATING COST TO CHANGES IN THE
GENERAL FUND
Annex F
ILLUSTRATIVE TREASURY MINUTE UNDER RAB
Annex G
DEPARTMENTAL PAGE FOR THE TREASURY'S SUMMARY SUPPLEMENTARY
ESTIMATES REQUEST FOR SUPPLY
Annex H
ILLUSTRATIVE STATEMENT OF EXCESSES UNDER RAB
Statement of the amounts required to be voted in order
to make good excesses for the year ended 31 March 2002
Examination of Witnesses
PROFESSOR DAVID
HEALD, Department of Accountancy,
University of Aberdeen, MR KEN
WILD, FCA, Deloitte & Touche,
and MR VERNON
SORE, Policy and Technical Director,
CIPFA, examined.
Question Number
1 - 19
20 - 39
40 - 59
Examination of Witnesses
MR ANDREW
LIKIERMAN, Chief Accountancy Adviser
and Head of Government Accountancy Service, MR
ADAM SHARPLES,
Deputy Director, Public Services Directorate, MRS
ROSAMUND DUNN,
Head of Resource Accounting and Budgeting Team and MR
DOUG RAYNER,
Policy Adviser, Resource Accounting and Budgeting Team, HM Treasury,
examined.
Question Number
60 - 79
80 - 99
100 - 108
APPENDICES TO THE MINUTES OF EVIDENCE
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