APPENDIX II
Note 23
RECONCILIATION OF NET OPERATING
COST TO CHANGES IN THE GENERAL FUND
MINISTRY
|
| 1998-99
| 1997-98 |
| £000
| £000 | £000
|
|
| Net Operating Cost | | -745,414
| -726,191 |
| CFER | | -14,029
| -6,892 |
| | -759,443
| -733,083 |
| Net Parliamentary Funding |
| 713,337 | 771,523
|
| Transferred to General Fund of realised element of Revaluation Reserve
| | 745 |
0 |
| Transfer to General Fund—Asset Transfers
| | -134,028
| |
| Non-Cash charges: | |
| |
| Cost of capital | 30,902
| | 51,828
|
| Early departure | 6,069
| | |
| Other | 261
| 37,232 | 13,580
|
| Prior Period Adjustments |
| 116,597 | 1,203
|
| Net Increase in General Fund |
| -25,560 | 105,051
|
| General Fund at 1 April 1998 |
| 429,961 | 324,910
|
| General Fund at 31 March 1999 |
| 404,401 | 429,961
|
|
Note:
Prior period adjustments cover the changes in policies in
the Executive Agencies to bring them into line with the Resource
Accounting Manual and also the inclusion of properties previously
held by the core Department onto the Agency balance sheets, plus
the adjustment shown below for the Department.
DEPARTMENT
|
| 1998-99
| 1997-98 |
| £000
| £000 | £000
|
|
| Net Operating Cost | | -736,663
| -729,271 |
| CFER | | -14,029
| -6,892 |
| | -750,692
| -736,163 |
| Net Parliamentary Funding |
| 737,735 | 761,517
|
| Transferred to General Fund of realised element of Revaluation Reserve
| | 745 |
0 |
| Transfer to General Fund—Asset Transfers
| | -230,094
| |
| Non-Cash charges: | |
| |
| Cost of capital | 15,002
| | 45,800
|
| Early departure | 5,133
| | |
| Other | -11,853
| 8,282 | 11,510
|
| Prior Period Adjustments |
| -1,624 | 0
|
| Net Increase in General Fund |
| -235,648 | 82,664
|
| General Fund at 1 April 1998 |
| 385,250 | 302,586
|
| General Fund at 31 March 1999 |
| 149,602 | 385,250
|
|
Note:
Prior period adjustments relate to the milk quota (£1,041k)
and stocks (£583k) which should have been included in the
balance sheet as at 31 March 1998.
|
