Select Committee on Treasury Minutes of Evidence

Annex H


  This Annex contains an illustration of a resource-based Statement of Excesses under RAB. It includes, for illustrative purposes, a number of fictitious examples based on the following scenarios:

    —  Department A exceeds its current provision in RfR2, partly offset by excess resource Appropriations in Aid (AinA).

    —  Department B exceeds its administrative costs limit within RfR1, partly offset by an underspend on non-administration costs, the remainder offset by excess AinA, leaving a token £1,000 to be voted.

    —  Department C incurs a shortfall in current AinA in RfR3, partly offset by underspending on other current subheads.

    —  Department D has a shortfall in non-operating AinA partly offset by underspending on capital, leading to an overall overspend on its net cash requirement.

    —  Department E incurs an excess on its net cash requirement with no resource implications.

    —  Department F exceeds its current provision on RfR1, partly offset by excess resource AinA. There is a additional unrelated excess on the department's net cash requirement.

  2.  The reasons for the excesses are explained more fully in the illustrative Explanations in Part III of the Statement.

  3.  It is important to note that it has been assumed in some of the examples, for the sake of simplicity, that the cash implications of the excess are identical to the resource implications, but that will not always be the case.



Total net resource requirement£2,751,000\20
Total cash net requirement£3,251,001\00

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