Treasury - Minutes of Evidence

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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

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Members present:

Mr Giles Radice, in the Chair

Mr Nigel Beard	Mr David Kidney
Mrs Liz Blackman	Mr James Plaskitt
Mr Jim Cousins	Mr David Ruffley
Mr Edward Davey

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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 SECURITY—ILLUSTRATIVE 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 SECURITY—SPRING 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 FOOD—ILLUSTRATIVE MAIN ESTIMATE

Part 1

Part II

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

MINISTRY OF AGRICULTURE, FISHERIES AND FOOD—SPRING 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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Prepared 5 June 2000