Annex B: Student loans accounting
entries from 2013-14
As with all government Departments,
BIS' budget is split into resource (short-term) and capital (long-term).
Each of these categories is further split into DEL (where risk
lies primarily with the Department) and AME (where risk lies primarily
with Treasury). The accounting treatment of student loans is important
because it determines whether there are sufficient incentives
for managing the long term costs of student loans.TABLE
6: HM TREASURY
CONSOLIDATED
BUDGETING
GUIDANCE
Source: Business Innovation and Skills
Committee analysis of HM Treasury, Consolidated budgeting guidance
2014-15, paras 8.9-8.20
Negative entries are shown in green
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