FIFTH
REPORT
The Northern Ireland Affairs Committee has agreed
to the following Report:—
MISCELLANEOUS FINANCIAL MATTERS AND THE
GOVERNMENT'S RESPONSE TO THE COMMITTEE'S THIRD REPORT, SESSION
1999-2000
I. INTRODUCTION
1. Our Order of Reference from the House requires
us inter alia to examine the expenditure, administration
and policy of the Northern Ireland Office. While most of our inquiries
are related to policy issues, we also maintain a watching brief
on other matters, and seek information from the Northern Ireland
Office where necessary on Main and Supplementary Estimates, and
on other financial matters.
2. In common with other departmental select committees,
we have been kept informed of progress in the introduction of
resource accounting and budgeting (RAB).[2]
The switch, across Government, from cash based accounts and Supply
Estimates to a resource based system, for which statutory provision
was made in the Government Resources and Accounts Act 2000, has
been a major exercise. We took evidence from the Northern Ireland
Office on progress to date in June 2000, when the process had
reached an advanced stage.
3. We have also looked at a number of general questions
related to Northern Ireland public expenditure. Historically,
there were two specific Votes relating to Northern Ireland expenditure
and accounted for by the Northern Ireland Office:
(a) Class XV, Vote
1, which related to expenditure by the Northern Ireland Office
on administration, law, order, protective and miscellaneous services;
and
(b) Class XV, Vote 2,
Transfers to the Northern Consolidated Fund. This Vote provided
the bulk of the funds for expenditure by the Northern Ireland
Departments and provides for transfers to those Departments of
funds from European Institutions.
With effect from the financial year 2001-02, under
the resource-based system, a single Northern Ireland Office Estimate
is produced, with the expenditure previously included in Vote
2 being the subject of a specific Request for Resources.[3]
4. In the context of provision for expenditure by
the Northern Ireland Departments, we have also looked briefly
at how this is determined and at the extent of the information
available to the House. The evidence session referred to in paragraph
2 also covered this matter, and provision for expenditure in support
of the Northern Ireland Departments in 2000-01. In view of its
relevance to the financial relationship between the Northern Ireland
Office and the Northern Ireland Administration, we have also taken
the opportunity to publish with the evidence a memorandum submitted
by the Northern Ireland Office on the role of the Secretary of
State following devolution.[4]
5. We consider each of these matters in further detail
below.
2 For a summary of the principal differences between
cash based Estimates and resource based Estimates, see Q 3. Back
3 See
the Central Government Supply Estimates 2001- 02 (HC 348 (2000-01)),
p. 84-85. Back
4 Ev.
p. 7. Back
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