Appendix: Examples of two Supplementary
Estimates involved in a Machinery of Government change
NATIONAL INVESTMENT
& LOANS OFFICE (TRANSFERRING DEPT):
UNDER EXISTING
ARRANGEMENTS
Part I
£
RfR1: Providing high quality financial services to public sector
clients 1,000
Total net resource requirement 1,000
Additional net cash requirement 1,000
SUPPLEMENTARY amounts
required in the year ending 31 March 2004 for expenditure by the
National Investment and Loans Office on:
RfR1: Providing
high quality financial services to public sector clients:
the management by the National Debt Office (NDO) of the investment
of portfolios of certain public funds; the provision of a lending
service to local authorities by the Public works Loan Board (PWLB);
the provision by the Office of HM Paymaster General (OPG) of banking
and related services for government departments and other bodies
and the supply of financial information to the Treasury; administration;
a payment to HM Treasury in respect of a machinery of government
transfer; and associated non cash items
The National Investment
and Loans Office will account for this Estimate.
Part II: Changes
proposed
| |
| | | £'000
|
| Resources
| Present net provision
| Changes in gross provision
| Change in A-in-A
| Change in net provision
| New net provision
|
| RfR1: Providing high quality financial services to public sector clients
| | |
| Spending in Departmental Expenditure Limits (DEL)
| | |
| RfR1 - A Administration
| 248
| -6,239
| -5,991
| -248
| -
|
| Non Budget
| | |
| | |
| RfR1 - B Payment to HM Treasury in respect of a machinery of Government transfer
| -
| 249
| -
| 249
| 249
|
| Total RfR1
| | -5,990
| -5,991
| 1
| |
| |
| | | |
| Total Changes to RfRs
| | -5,990
| -5,991
| 1
| |
| |
| | | |
| |
| £'000
| | |
| Present Provision
| Change in Provision
| New Provision
| | |
| Capital and Cash
| | |
| | |
| Total Capital Expenditure
| 33
| -
| 33
| | |
| Non-operating A-in-A
| -
| -
| -
| | |
| Net cash requirement
| 250
| 1
| 251
| | |
Part II: Revised
subhead detail including additional provision
| Resources
| | | |
| | Capital
| £'000
|
| 1
Admin
| 2
Other current
| 3
Grants
| 4
Gross total
| 5
A in A
| 6
Net Total
| 7
Capital
| 8
Non-operating A-in-A
|
| RfR1: Providing high quality financial services to public sector clients
| | | |
|
| -
| 249
| -
| 249
| -
| 249
| 33
| -
|
| Spending in Departmental Expenditure Limits (DEL)
Central Government spending
A Administration
| | | |
|
| | -
| -
| -
| -
| -
| -
| -
|
| Non-budget
B Payment to HM Treasury in respect of a machinery of government transfer
| | | |
|
| -
| 249
| -
| 249
| -
| 249
| 33
| -
|
| Total
| -
| 249
| -
| 249
| -
| 249
| 33
| -
|
Part II: Resource
to cash reconciliation
| | Present
| | Increase(+)
Decrease(-)
| | Revised
|
| Net total Resources
| | 248
| | 1
| | 249
|
| Voted capital items
Capital expenditure
Less non-operating AinA
| 33
-
| | -
-
| | 33
-
| |
| Total net voted capital
| | 33
| | -
| | 33
|
| Accruals to cash adjustment
Adjustments to remove non-cash items
Cost of Capital charges
Depreciation
New provisions and adjustments to previous provisions
Profit/loss on sale of assets
Prior period adjustments
Other non-cash items
Increase(+)/decrease(-) in stock Increase(+)/decrease(-) in debtors
Increase(-)/decrease(+) in creditors
Use of provisions
| -20
-30
-7
-
-
-15
-
5
-8
44
| | 20
30
7
-
-
15
-
-36
8
-44
| | -
-
-
-
-
-
-
-31
-
-
| |
| Total accruals to cash adjustments
| | -31
| | -
| | -31
|
| Excess cash to be CFERd
| | -
| | -
| | -
|
| Net cash requirement
| | 250
| | 1
| | 251
|
HM TREASURY (RECEIVING
DEPARTMENT):
UNDER EXISTING
ARRANGEMENTS
Part I
£
RfR1: Raising the rate of sustainable growth and achieving
rising prosperity and a better quality of life, with economic
and employment opportunities for all 1,000
Total net resource requirement 1,000
Additional net cash requirement 1,000
SUPPLEMENTARY amounts
required in the year ending 31 March 2004 for expenditure by HM
Treasury on:
RfR1: Raising
the rate of sustainable growth and achieving rising prosperity
and a better quality of life, with economic and employment opportunities
for all: Economic,
financial and related administration; regulation and supervision
of the insurance industry, payments to certain parliamentary bodies,
expenses in connection with honours and dignities, a grant in
aid to the Statistics Commission, payments relating to the Debt
Management Office, providing information to business about the
euro, payments under an indemnity guarantee in respect of Paymaster,
expenditure associated with Partnerships UK, investments in Troika
Insurance Company Limited, payments to the Royal Mint, management
and sales of residual government shareholdings and holdings of
privatised companies' debt, and associated non-cash items.
RfR2: Cost-effective
management of the supply of coins and actions to protect the integrity
of coinage: Manufacture,
storage and distribution of coinage for use in the United Kingdom,
actions to protect the integrity of coinage, and associated non-cash
items.
RfR3: Obtaining
the best value for money from Government's commercial relationship
on a sustainable basis:
Administration and other related costs (including payments to
Partnerships UK) of the Office of Government commerce and ogc
buying.solutions (formerly The Buying Agency), and associated
non-cash items.
HM Treasury will
account for this Estimate.
Part II: Changes
proposed
| |
| | | £'000
|
| Resources
| Present net provision
| Changes in gross provision
| Change in A-in-A
| Change in net provision
| New net provision
|
| RfR1: Raising the rate of sustainable growth and achieving rising prosperity and a better quality of life, with economic and employment opportunities for all
| |
| Spending in Departmental Expenditure Limits (DEL)
| | |
| RfR1 - A Core Treasury
| 96,371
| 6,241
| 5,991
| 250
| 96,621
|
| Non Budget
| | |
| | |
| RfR1 - I Payment from the National Investment and Loans Office in respect of a machinery of Government transfer
| -
| -
| 249
| -249
| -249
|
| Total RfR1
| | 6,241
| 6,240
| 1
| |
| |
| | | |
| Total Changes to RfRs
| | 6,241
| 6,240
| 1
| |
| |
| | | |
| |
| £'000
| | |
| Present Provision
| Change in Provision
| New Provision
| | |
| Capital and Cash
| | |
| | |
| Total Capital Expenditure
| 7,668
| 33
| 7,701
| | |
| Non-operating A-in-A
| -
| 33
| 33
| | |
| Net cash requirement
| 167,198
| 1
| 167,199
| | |
Part II: Revised
subhead detail including additional provision
| Resources
| | | |
| | Capital
| £'000
|
| 1
Admin
| 2
Other current
| 3
Grants
| 4
Gross total
| 5
A in A
| 6
Net Total
| 7
Capital
| 8
Non-operating A-in-A
|
| RfR1: Raising the rate of sustainable growth and achieving rising prosperity and a better quality of life, with economic and employment opportunities for all
| | | |
|
| 100,254
| 108,909
| 4,070
| 213,233
| 12,395
| 200,838
| 3,313
| 33
|
| Spending in Departmental Expenditure Limits (DEL)
Central Government Spending
| | | |
|
| A Core Treasury
| 94,447
| 13,613
| -
| 108,060
| 11,439
| 96,621
| 1,513
| -
|
| B Debt Management Office
| 5,807
| 1,850
| -
| 7,657
| 700
| 6,957
| 1,800
| -
|
| C Parliament and Privy Council
| -
| -
| 4,070
| 4,070
| -
| 4,070
| -
| -
|
| D Awards of honours and dignities
| -
| 1,048
| -
| 1,048
| 7
| 1,041
| -
| -
|
| E Statistics Commission
| -
| 1,350
| -
| 1,350
| -
| 1,350
| -
| -
|
| F Investment in Partnerships UK
| -
| 700
| -
| 700
| -
| 700
| -
| -
|
| G Privatisation programme residual shareholding
| -
| 348
| -
| 348
| -
| 348
| -
| -
|
| Spending in Annually Managed Expenditure
Central Government Spending
| | | |
| | |
| H Investment in Bank of England
| -
| 90,000
| -
| 90,000
| -
| 90,000
| -
| -
|
| Non-budget
I Payment from the National Investment and Loans Office in respect of a machinery of government transfer
| | | |
|
| -
| -
| -
| -
| 249
| -249
| -
| 33
|
| RfR2: Cost effective management of the supply of coins and actions to protect the integrity of coinage
| | | |
|
| -
| 35,714
| -
| 35,714
| | 35,714
| -
| -
|
| Spending in Departmental Expenditure Limits (DEL)
Central Government Spending
| | | |
|
| A UK Coinage
| -
| 32,000
| -
| 32,000
| -
| 32,000
| -
| -
|
| Spending in Annually Managed Expenditure (AME)
Central Government Spending
| | | |
|
| B UK Coinage
| -
| 3,714
| -
| 3,714
| -
| 3,714
| -
| -
|
| RfR3: Obtaining the best value for money from Government commercial relationship on a sustainable basis
| | | |
|
| 46,486
| 6,842
| -
| 53,310
| 14,442
| 38,868
| 4,388
| -
|
| Spending in Departmental Expenditure Limits (DEL)
Central Government spending
| | | |
|
| A Office of Government Commerce
| 46,468
| 6,842
| -
| 53,310
| 14,442
| 38,868
| 4,388
| -
|
| Total
| 146,722
| 151,465
| 4,070
| 302,257
| 26,837
| 275,420
| 7,701
| 33
|
Part II: Resource
to cash reconciliation
| | Present
| | Increase(+)
Decrease(-)
| | Revised
|
| Net total Resources
| | 275,419
| | 1
| | 275,420
|
| Voted capital items
Capital expenditure
Less non-operating AinA
| 7,668
-
| | 33
33
| | 7,701
33
| |
| Total net voted capital
| | 7,668
| | -
| | 7,668
|
| Accruals to cash adjustment
Adjustments to remove non-cash items
Cost of Capital charges
Depreciation
New provisions and adjustments to previous provisions
Profit/loss on sale of assets
Prior period adjustments
Other non-cash items
Increase(+)/decrease(-) in stock Increase(+)/decrease(-) in debtors
Increase(-)/decrease(+) in creditors
Use of provisions
| -106,185
-9,055
-3,164
-
-
-70
-
5
-8
2,588
| | -20
-30
-7
-
-
-15
-
5
23
44
| | -106,205
-9,085
-3,171
-
-
-85
-
10
15
2,632
| |
| Total accruals to cash adjustments
| | -115,889
| | -
| | -115,889
|
| Excess cash to be CFERd
| | -
| | -
| | -
|
| Net cash requirement
| | 167,198
| | 1
| | 167,199
|
NATIONAL INVESTMENT
& LOANS OFFICE (TRANSFERRING DEPT):
UNDER PROPOSED
NEW ARRANGEMENTS
Part I
£
RfR1: Providing high quality financial services to public sector
clients -248,000
Total change to net resource requirement -248,000
Change to net cash requirement -250,000
Amounts required
in the year ending 31 March 2004 for expenditure by the National
Investment and Loans Office on:
RfR1: Providing
high quality financial services to public sector clients:
the management by the National Debt Office (NDO) of the investment
of portfolios of certain public funds; the provision of a lending
service to local authorities by the Public works Loan Board (PWLB);
the provision by the Office of HM Paymaster General (OPG) of banking
and related services for government departments and other bodies
and the supply of financial information to the Treasury; administration;
a payment to HM Treasury in respect of a machinery of government
transfer; and associated non cash items
The National Investment
and Loans Office will account for this Estimate.
Part II: Changes
proposed
| |
| | | £'000
|
| Resources
| Present net provision
| Changes in gross provision
| Change in A-in-A
| Change in net provision
| New net provision
|
| RfR1: Providing high quality financial services to public sector clients
| | |
| Spending in Departmental Expenditure Limits (DEL)
| | |
| RfR1 - A Administration
| 248
| -6,239
| -5,991
| -248
| -
|
| Total RfR1
| | -6,239
| -5,991
| -248
| |
| |
| | | |
| Total Changes to RfRs
| | -6,239
| -5,991
| -248
| |
| |
| | | |
| |
| £'000
| | |
| Present Provision
| Change in Provision
| New Provision
| | |
| Capital and Cash
| | |
| | |
| Total Capital Expenditure
| 33
| -33
| -
| | |
| Non-operating A-in-A
| -
| -
| -
| | |
| Net cash requirement
| 250
| -250
| -
| | |
Part II: Revised
subhead detail including additional provision
| Resources
| | | |
| | Capital
| £'000
|
| 1
Admin
| 2
Other current
| 3
Grants
| 4
Gross total
| 5
A in A
| 6
Net Total
| 7
Capital
| 8
Non-operating A-in-A
|
| RfR1: Providing high quality financial services to public sector clients
| | | |
|
| -
| -
| -
| -
| -
| -
| -
| -
|
| Spending in Departmental Expenditure Limits (DEL)
Central Government spending
A Administration
| | | |
|
| -
| -
| -
| -
| -
| -
| -
| -
|
| Total
| -
| -
| -
| -
| -
| -
| -
| -
|
Part II: Resource
to cash reconciliation
| | Present
| | Increase(+)
Decrease(-)
| | Revised
|
| Net total Resources
| | 248
| | -248
| | -
|
| Voted capital items
Capital expenditure
Less non-operating AinA
| 33
-
| | -33
-
| | -
-
| |
| Total net voted capital
| | 33
| | -33
| | -
|
| Accruals to cash adjustment
Adjustments to remove non-cash items
Cost of Capital charges
Depreciation
New provisions and adjustments to previous provisions
Profit/loss on sale of assets
Prior period adjustments
Other non-cash items
Increase(+)/decrease(-) in stock Increase(+)/decrease(-) in debtors
Increase(-)/decrease(+) in creditors
Use of provisions
| -20
-30
-7
-
-
-15
-
5
-8
44
| | 20
30
7
-
-
15
-
-5
8
-44
| | -
-
-
-
-
-
-
-
-
-
| |
| Total accruals to cash adjustments
| | -31
| | 31
| | -
|
| Excess cash to be CFERd
| | -
| | -
| | -
|
| Net cash requirement
| | 250
| | -250
| | -
|
HM TREASURY (RECEIVING
DEPARTMENT):
UNDER PROPOSED
NEW ARRANGEMENTS
Part I
£
RfR1: Raising the rate of sustainable growth and achieving
rising prosperity and a better quality of life, with economic
and employment opportunities for all 248,000
Total change to net resource requirement 248,000
Change to net cash requirement 250,000
Amounts required
in the year ending 31 March 2004 for expenditure by HM Treasury
on:
RfR1: Raising
the rate of sustainable growth and achieving rising prosperity
and a better quality of life, with economic and employment opportunities
for all: Economic,
financial and related administration; regulation and supervision
of the insurance industry, payments to certain parliamentary bodies,
expenses in connection with honours and dignities, a grant in
aid to the Statistics Commission, payments relating to the Debt
Management Office, providing information to business about the
euro, payments under an indemnity guarantee in respect of Paymaster,
expenditure associated with Partnerships UK, investments in Troika
Insurance Company Limited, payments to the Royal Mint, management
and sales of residual government shareholdings and holdings of
privatised companies' debt, and associated non-cash items.
RfR2: Cost-effective
management of the supply of coins and actions to protect the integrity
of coinage: Manufacture,
storage and distribution of coinage for use in the United Kingdom,
actions to protect the integrity of coinage, and associated non-cash
items.
RfR3: Obtaining
the best value for money from Government's commercial relationship
on a sustainable basis:
Administration and other related costs (including payments to
Partnerships UK) of the Office of Government commerce and ogc
buying.solutions (formerly The Buying Agency), and associated
non-cash items.
HM Treasury will
account for this Estimate.
Part II: Changes
proposed
| |
| | | £'000
|
| Resources
| Present net provision
| Changes in gross provision
| Change in A-in-A
| Change in net provision
| New net provision
|
| RfR1: Raising the rate of sustainable growth and achieving rising prosperity and a better quality of life, with economic and employment opportunities for all
| |
| Spending in Departmental Expenditure Limits (DEL)
| | |
| RfR1 - A Core Treasury
| 96,371
| 6,239
| 5,991
| 248
| 96,619
|
| Total RfR1
| | 6,239
| 5,991
| 248
| |
| |
| | | |
| Total Changes to RfRs
| | 6,239
| 5,991
| 248
| |
| |
| | | |
| |
| £'000
| | |
| Present Provision
| Change in Provision
| New Provision
| | |
| Capital and Cash
| | |
| | |
| Total Capital Expenditure
| 7,668
| 33
| 7,701
| | |
| Non-operating A-in-A
| -
| -
| -
| | |
| Net cash requirement
| 167,198
| 250
| 167,448
| | |
Part II: Revised
subhead detail including additional provision
| Resources
| | | |
| | Capital
| £'000
|
| 1
Admin
| 2
Other current
| 3
Grants
| 4
Gross total
| 5
A in A
| 6
Net Total
| 7
Capital
| 8
Non-operating A-in-A
|
| RfR1: Raising the rate of sustainable growth and achieving rising prosperity and a better quality of life, with economic and employment opportunities for all
| | | |
|
| 100,252
| 108,909
| 4,070
| 213,231
| 12,146
| 201,085
| 3,313
| -
|
| Spending in Departmental Expenditure Limits (DEL)
Central Government Spending
| | | |
|
| A Core Treasury
| 94,445
| 13,613
| -
| 108,058
| 11,439
| 96,619
| 1,513
| -
|
| B Debt Management Office
| 5,807
| 1,850
| -
| 7,657
| 700
| 6,957
| 1,800
| -
|
| C Parliament and Privy Council
| -
| -
| 4,070
| 4,070
| -
| 4,070
| -
| -
|
| D Awards of honours and dignities
| -
| 1,048
| -
| 1,048
| 7
| 1,041
| -
| -
|
| E Statistics Commission
| -
| 1,350
| -
| 1,350
| -
| 1,350
| -
| -
|
| F Investment in Partnerships UK
| -
| 700
| -
| 700
| -
| 700
| -
| -
|
| G Privatisation programme residual shareholding
| -
| 348
| -
| 348
| -
| 348
| -
| -
|
| Spending in Annually Managed Expenditure
Central Government Spending
| | | |
| | |
| H Investment in Bank of England
| -
| 90,000
| -
| 90,000
| -
| 90,000
| -
| -
|
| RfR2: Cost effective management of the supply of coins and actions to protect the integrity of coinage
| | | |
|
| -
| 35,714
| -
| 35,714
| -
| 35,714
| -
| -
|
| Spending in Departmental Expenditure Limits (DEL)
Central Government Spending
| | | |
|
| A UK Coinage
| -
| 32,000
| -
| 32,000
| -
| 32,000
| -
| -
|
| Spending in Annually Managed Expenditure (AME)
Central Government Spending
| | | |
|
| B UK Coinage
| -
| 3,714
| -
| 3,714
| -
| 3,714
| -
| -
|
| RfR3: Obtaining the best value for money from Government commercial relationship on a sustainable basis
| | | |
|
| 46,486
| 6,842
| -
| 53,310
| 14,442
| 38,868
| 4,388
| -
|
| Spending in Departmental Expenditure Limits (DEL)
Central Government spending
| | | |
|
| A Office of Government Commerce
| 46,468
| 6,842
| -
| 53,310
| 14,442
| 38,868
| 4,388
| -
|
| Total
| 146,720
| 151,465
| 4,070
| 302,255
| 26,588
| 275,667
| 7,701
| -
|
Part II: Resource
to cash reconciliation
| | Present
| | Increase(+)
Decrease(-)
| | Revised
|
| Net total Resources
| | 275,419
| | 248
| | 275,667
|
| Voted capital items
Capital expenditure
Less non-operating AinA
| 7,668
-
| | 33
-
| | 7,701
-
| |
| Total net voted capital
| | 7,668
| | 33
| | 7,701
|
| Accruals to cash adjustment
Adjustments to remove non-cash items
Cost of Capital charges
Depreciation
New provisions and adjustments to previous provisions
Profit/loss on sale of assets
Prior period adjustments
Other non-cash items
Increase(+)/decrease(-) in stock Increase(+)/decrease(-) in debtors
Increase(-)/decrease(+) in creditors
Use of provisions
| -106,185
-9,055
-3,164
-
-
-70
-
5
-8
2,588
| | -20
-30
-7
-
-
-15
-
5
-8
44
| | -106,205
-9,085
-3,171
-
-
-85
-
10
-16
2,632
| |
| Total accruals to cash adjustments
| | -115,889
| | -31
| | -115,920
|
| Excess cash to be CFERd
| | -
| | -
| | -
|
| Net cash requirement
| | 167,198
| | 250
| | 167,448
|
|
