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1 European Procurement Agency
EPA, European Procurement AgencyЕвропейское отделение [управление] закупок (для ВС)English-Russian dictionary of planing, cross-planing and slotting machines > European Procurement Agency
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2 European Procurement Agency
Военный термин: Европейское отделение закупок (для ВС)Универсальный англо-русский словарь > European Procurement Agency
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3 European Defense Procurement Agency
EDPA, European Defense Procurement AgencyEnglish-Russian dictionary of planing, cross-planing and slotting machines > European Defense Procurement Agency
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4 European Defense Procurement Agency
Военный термин: Европейское агентство по военным закупкам (НАТО)Универсальный англо-русский словарь > European Defense Procurement Agency
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5 agency
агентство; управление; учреждение; орган; организационная единица; средствоArmament agency, DA — Бр. главное управление вооружений СВ
Armed Forces [Services] Technical Information agency — управление военно-технической информации ВС
Army Logistics Doctrine, Systems and Readiness agency — управление разработки принципов деятельности, наставлений и руководств службы тыла СВ
cue target acquisition agencies (on) — ориентировать органы разведки целей (на определенные объекты)
Defense Communications agency, Europe — Европейский отдел управления связи МО
Intelligence Research agency, State Department — управление анализа разведывательной информации госдепартамента
Nuclear Munitions agency, JCS — управление ядерных боеприпасов КНШ
Organization-Mobilization (AG) agency, DA — Бр. главное организационно-мобилизационное управление СВ
Studies, Analysis and Gaming agency — управление специальных исследований, анализа и проигрыша различных вариантов войны (КНШ)
Surveillance, Target Acquisition and Night Observation Systems agency — НИЦ систем наблюдения, обнаружения целей и ночного видения
— C agency -
6 EPA
1) Компьютерная техника: Enterprise Portal Archive2) Геология: End Point Adjustment3) Авиация: Evasive Plan of Action4) Медицина: (eicosapentaenoic acid) эйкозапентаеновая кислота5) Американизм: Every Permit Approved6) Военный термин: European Procurement Agency, Evasion Plan of Action, Extended Planning Annex7) Техника: electrical penetration assembly, electron probe analysis, endoatmospheric penetration aids, exoatmospheric penetration aids8) Шутливое выражение: Environmental Poison Agency9) Химия: этилфосфоновая кислота (ЭФК) (Ethyl Phosphonic Acid), eicosapentaenoic acid (эйкозопентаеновая кислота, ЭПК)10) Юридический термин: Enduring Power Of Attorney, Extra Privilege Agreement11) Автомобильный термин: Агентство по охране окружающей среды12) Биржевой термин: Equity Principal Additions13) Грубое выражение: Extendable Penis Assistants14) Оптика: European Photonics Association15) Сокращение: Economic Planning Agency, Emergency Powers Act, European Productivity Agency16) Вычислительная техника: Environmental Protection Agency, Environmental Protection Agency (USA, organization)17) Нефть: The U.S. Environmental Protection Agency, Управление по охране окружающей США, Управление по охране окружающей среды, environmental protection agency (USA), Управление по охране окружающей среды (США, Environmental Protection Agency)18) Иммунология: Evaluation Potency And Activity19) Космонавтика: Environmental Protection Agency (USA; Ghana)20) Механика: End Point Adjustment (серво-привод)21) Парфюмерия: Агентство по защите окружающей среды22) Фирменный знак: Epic Portrait Associated23) Экология: Environment Protection Act24) Деловая лексика: Economic Partnership Agreement, управление экономического планирования (economic planning agency)25) Глоссарий компании Сахалин Энерджи: Environmental Protection Act (USA), Environmental Protection Agency (USA), Агентство охраны окружающей среды (Environmental Protection Agency), Ассоциация охраны окружающей среды (Environmental Protection Association), Exploration and Production Asia (Pacific Region)26) Нефтегазовая техника Environment Protection Agency27) Образование: Environmental Protection Division28) Окружающая среда: Управление по охране окружающей среды США29) Планирование: орган планирования экономики (economic planning agency)30) Автоматика: Environmental Protection Act, enhanced performance architecture31) Пластмассы: Environmental Protection Agency (US Government)32) Сахалин Р: Environmental Protection Association33) Химическое оружие: U.S. Environmental Protection Agency, ethyl phosphonic acid34) Нефть и газ: Environmental Protection Agency (US), US EPA35) Должность: Eligible Performer Audition36) Правительство: East Palo Alto, California37) НАСА: Energetic Particle Analyzer -
7 epa
1) Компьютерная техника: Enterprise Portal Archive2) Геология: End Point Adjustment3) Авиация: Evasive Plan of Action4) Медицина: (eicosapentaenoic acid) эйкозапентаеновая кислота5) Американизм: Every Permit Approved6) Военный термин: European Procurement Agency, Evasion Plan of Action, Extended Planning Annex7) Техника: electrical penetration assembly, electron probe analysis, endoatmospheric penetration aids, exoatmospheric penetration aids8) Шутливое выражение: Environmental Poison Agency9) Химия: этилфосфоновая кислота (ЭФК) (Ethyl Phosphonic Acid), eicosapentaenoic acid (эйкозопентаеновая кислота, ЭПК)10) Юридический термин: Enduring Power Of Attorney, Extra Privilege Agreement11) Автомобильный термин: Агентство по охране окружающей среды12) Биржевой термин: Equity Principal Additions13) Грубое выражение: Extendable Penis Assistants14) Оптика: European Photonics Association15) Сокращение: Economic Planning Agency, Emergency Powers Act, European Productivity Agency16) Вычислительная техника: Environmental Protection Agency, Environmental Protection Agency (USA, organization)17) Нефть: The U.S. Environmental Protection Agency, Управление по охране окружающей США, Управление по охране окружающей среды, environmental protection agency (USA), Управление по охране окружающей среды (США, Environmental Protection Agency)18) Иммунология: Evaluation Potency And Activity19) Космонавтика: Environmental Protection Agency (USA; Ghana)20) Механика: End Point Adjustment (серво-привод)21) Парфюмерия: Агентство по защите окружающей среды22) Фирменный знак: Epic Portrait Associated23) Экология: Environment Protection Act24) Деловая лексика: Economic Partnership Agreement, управление экономического планирования (economic planning agency)25) Глоссарий компании Сахалин Энерджи: Environmental Protection Act (USA), Environmental Protection Agency (USA), Агентство охраны окружающей среды (Environmental Protection Agency), Ассоциация охраны окружающей среды (Environmental Protection Association), Exploration and Production Asia (Pacific Region)26) Нефтегазовая техника Environment Protection Agency27) Образование: Environmental Protection Division28) Окружающая среда: Управление по охране окружающей среды США29) Планирование: орган планирования экономики (economic planning agency)30) Автоматика: Environmental Protection Act, enhanced performance architecture31) Пластмассы: Environmental Protection Agency (US Government)32) Сахалин Р: Environmental Protection Association33) Химическое оружие: U.S. Environmental Protection Agency, ethyl phosphonic acid34) Нефть и газ: Environmental Protection Agency (US), US EPA35) Должность: Eligible Performer Audition36) Правительство: East Palo Alto, California37) НАСА: Energetic Particle Analyzer -
8 EPA
EPA, European Procurement AgencyЕвропейское отделение [управление] закупок (для ВС)————————EPA, Extended Planning AnnexEnglish-Russian dictionary of planing, cross-planing and slotting machines > EPA
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9 EDPA
Военный термин: European Defense Procurement Agency -
10 EDPA
EDPA, European Defense Procurement AgencyEnglish-Russian dictionary of planing, cross-planing and slotting machines > EDPA
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11 director
начальник (управления, службы, отдела) ; руководитель; директор; ( центральный) прибор управления огнем; прибор управления артиллерийским зенитным огнем, ПУАЗО; целеуказатель; оператор наведения; пункт [самолет, корабль] наведения; ретранслятор; буссольAssistant director, Review and Analysis — помощник начальника управления по проверке и анализу (контрактов) (МО)
Deputy CIA director, Essential Elements of Information — заместитель директора ЦРУ по постановке основных задач сбора разведывательной информации
Deputy director of Defense Research and Engineering for Administration, Evaluation and Management — заместитель начальника управления НИОКР МО по административным вопросам, вопросам оценки и управления
Deputy director, Contract Administration Services — заместитель начальника службы по контролю за исполнением контрактов (МО)
Deputy director, Strategic and Naval Warfare Systems — заместитель начальника управления по стратегическим и морским системам оружия (МО)
Deputy director, Tactical Air and Land Warfare Systems — заместитель начальника управления по тактическим авиационным и наземным системам оружия (МО)
Deputy director, Test Facilities and Resources — заместитель начальника управления по испытательному оборудованию и ресурсам (МО)
director EW and C3 Countermeasures — начальник управления РЭБ и мер противодействия системам руководства, управления и связи (МО)
director for C3 Policy — начальник управления разработки программ руководства, управления и связи (МО)
director for Operations, Joint Staff — начальник оперативного управления объединенного штаба (КНШ)
director for Plans and Policy, Joint Staff — начальник управления планирования и строительства ВС объединенного штаба;
director of Administrative Services, Joint Staff — начальник административного управления объединенного штаба
director of Civilian Marksmanship, National Board for the Promotion of Rifle Practice — начальник управления стрелковой подготовки гражданского персонала Национального комитета содействия развитию стрелкового спорта (СВ)
director of Manning (Army) — Бр. начальник управления комплектования (СВ)
director of Research, Development, Test and Evaluation — начальник управления НИОКР, испытаний и оценок
director, Acquisition and Support Planning — начальник управления закупок (военной техники) и планирования МТО (МО)
director, Administrative Support Group — начальник группы административного обеспечения (СВ)
director, Admiralty Marine Technology Establishment — Бр. начальник управления разработки боевой техники МП
director, Admiralty Surface Weapons Establishment — Бр. начальник управления разработки систем надводного оружия ВМС
director, African Region — начальник управления стран Африки (МО)
director, Air National Guard — директор штаба НГ ВВС
director, Air Vehicles Technology — начальник управления разработки авиационных транспортных систем (МО)
director, Air Warfare — начальник управления авиационных систем оружия (МО)
director, Army Air Corps — Бр. начальник управления армейской авиации СВ
director, Army Aviation — начальник управления армейской авиации
director, Army Council of Review Boards — председатель совета СВ по контролю за деятельностью апелляционных комиссий
director, Army Medical Services — Бр. начальник медицинской службы СВ
director, Army National Guard — директор штаба НГ СВ
director, Army Programs — начальник управления разработки программ СВ
director, C3 Resources — начальник управления разработки систем руководства, управления и связи (МО)
director, Chemical Defence Establishment — Бр. директор НИЦ средств химической защиты
director, Civil Affairs — начальник управления по связям с гражданской администрацией и населением
director, Civilian Employees Security Program — начальник службы контрразведывательной проверки гражданского персонала (СВ)
director, Combat Support — начальник управления боевого обеспечения (МО)
director, Communications Systems — начальник управления систем связи (МО)
director, Contracts and Systems Acquisition — начальник управления заключения контрактов и закупок систем оружия и военной техники (МО)
director, Coordination and Analysis — начальник управления координации и анализа
director, Counterintelligence and Investigative Programs — начальник управления программ контрразведки и специальных расследований (МО)
director, Cruise Missile Systems — начальник управления систем КР (МО)
director, Defence Operational Analysis Establishment — Бр. начальник военнонаучного управления МО
director, Defense Research and Engineering — начальник управления НИОКР МО
director, Defense Sciences — начальник научно-исследовательского управления МО
director, Defense Supply Service-Washington — начальник службы снабжения зоны Вашингтона в МО
director, Defense Telephone Service-Washington — начальник телефонной службы зоны Вашингтона в МО
director, Defense Test and Evaluation — начальник управления МО по испытанию и оценке (оружия и военной техники)
director, DIA — начальник разведывательного управления МО
director, Directed Energy Programs — начальник управления программ использования направленной энергии (МО)
director, Doctrine, Organization and Training — начальник управления разработки доктрин, вопросов организации и боевой подготовки
director, DOD SALT Task Force — председатель рабочей группы МО по вопросам переговоров в рамках ОС В
director, East Asia and Pacific Region — начальник управления стран Восточной Азии и Тихого океана (МО)
director, Electronics and Physical Sciences — начальник управления по электронике и естественным наукам (МО)
director, Engineering Technology — начальник управления проектно-конструкторских работ (МО)
director, Environmental and Life Sciences — начальник управления экологических и биологических наук (МО)
director, Equipment Applications — начальник управления по изучению применения техники (в войсках)
director, Facilities Engineering — начальник инженерно-строительного управления
director, Far East/Middle East/Southern Hemisphere Affairs — начальник управления стран Дальнего Востока, Среднего Востока и Южного полушария (МО)
director, Federal Bureau of Investigation — директор ФБР
director, Field Maintenance — начальник службы полевого технического обслуживания и ремонта
director, Foreign Military Rights Affairs — начальник управления по делам прав иностранных государств в военной области (МО)
director, General Purpose Forces Policy — начальник управления разработки вопросов строительства сил общего назначения
director, Health Resources — начальник управления ресурсов здравоохранения
director, Information Processing Technique — начальник управления систем обработки информации (МО)
director, Information Security — начальник управления обеспечения секретности информации (МО)
director, Information Systems — начальник управления АИС
director, Installations — начальник управления строительства
director, Intelligence Resources — начальник управления изучения ресурсов разведки (МО)
director, Inter-American Region — начальник управления по межамериканским делам
director, International Economic Affairs — начальник управления по международным экономическим делам (МО)
director, International Military Staff — начальник международного объединенного штаба (НАТО)
director, Joint Staff — начальник секретариата объединенного штаба (КНШ)
director, Joint Tactical Communications (TRI-TAC) Program — начальник отдела работ по программе использования единой тактической системы связи (ТРИ-ТАК)
director, Judge Advocate Division — начальник отдела военно-юридической службы (МП)
director, Land Warfare — начальник управления наземных систем оружия (МО)
director, Legislative Liaison — начальник отдела по связям с законодательными органами (ВВС)
director, Legislative Reference Service — начальник справочной юридической службы (МО)
director, Major Weapon Systems Acquisition — начальник управления закупок основных систем оружия (МО)
director, Marine Corps Reserve — начальник отдела по вопросам резерва МП
director, Materiel Acquisition Policy — начальник управления разработки планов закупок оружия и военной техники (МО)
director, Materiel Requirements — начальник отдела определения потребностей в оружии и военной технике
director, Medical Plans and Resources — начальник управления ресурсов и планов медицинского обеспечения (ВВС)
director, Military Assistance Office — Бр. начальник управления по оказанию военной помощи иностранным государствам (СВ)
director, Military Survey — Бр. начальник топографического управления (СВ)
director, Military Technology — начальник управления военной технологии (МО)
director, Military Vehicles and Engineering Establishment — Бр. начальник управления БМ и инженерной техники
director, National Intelligence Systems — начальник управления национальных систем разведки (МО)
director, NATO/European Affairs — начальник управления по делам НАТО и стран Европы (МО)
director, Naval Laboratories — начальник управления научно-исследовательских лабораторий ВМС
director, Near Eastern and South Asian Region — начальник управления стран Ближнего Востока и Южной Азии (МО)
director, Negotiations Policy — начальник управления разработки планов ведения переговоров (МО)
director, Net Assessment — начальник управления всесторонней оценки программ (МО)
director, NSA — директор АНБ
director, Offensive and Space Systems — начальник управления космических средств и систем наступательного оружия (МО)
director, Office of Congressional Travel/Security Clearances — начальник отдела организации поездок членов Конгресса и оформления допуска к секретным материалам (МО)
director, Office of Dependents Schools — начальник отдела по вопросам воспитания и образования детей военнослужащих (МО)
director, Office of Research and Administration — начальник управления НИР и административного обеспечения (МО)
director, Operations — начальник оперативного управления [отдела]
director, Personnel and Employment Service-Washington — начальник отдела кадров для гражданских служащих зоны Вашингтона (СВ)
director, Personnel Council — председатель совета по делам ЛС (ВВС)
director, Personnel Plans — начальник управления планирования подготовки ЛС (ВВС)
director, Personnel Programs — начальник управления разработки программ использования ЛС (ВВС)
director, Planning and Health Policy Analysis — начальник управления планирования и развития здравоохранения (МО)
director, Planning and Requirements Review — начальник управления планирования и анализа потребностей (МО)
director, Planning — начальник управления планирования (МО)
director, Plans and Programs — начальник управления разработки планов и программ
director, Policy Research — начальник управления политических исследований (МО)
director, Program Control and Administration — начальник управления по административным вопросам и контролю за выполнением программ
director, Program Management — начальник управления по руководству разработкой программ (МО)
director, R&D and Procurement — начальник отдела НИОКР и заготовок
director, Religious Education — руководитель отделения [секции] религиозного образования (СВ)
director, Resource Management Office — начальник отдела управления ресурсами (СВ)
director, Royal Aircraft Establishment — Бр. директор НИЦ авиационной техники
director, Royal Armament R&D Establishment — Бр. директор НИЦ вооружений
director, Royal Armored Corps — Бр. начальник бронетанковых войск
director, Royal Artillery — Бр. начальник артиллерийского управления
director, Royal Signals and Radar Establishments — Бр. директор НИЦ средств связи и РЛ техники
director, SALT/Arms Control Support Group — начальник группы обеспечения переговоров в рамках ОСВ по контролю над вооружениями
director, Security Assistance Plans and Programs — начальник управления разработки планов и программ военной помощи иностранным государствам
director, Security Plans and Programs — начальник управления разработки планов и программ обеспечения безопасности (МО)
director, Space Activities Office — начальник управления космических программ (МО)
director, Space and Building Management Service-Washington — начальник службы эксплуатации объектов зоны Вашингтона (СВ)
director, Space Systems — начальник управления космических систем (ВВС)
director, Special Projects — начальник управления специальных проектов (МО)
director, Special Studies — начальник управления специальных НИР
director, Special Weapons — начальник управления специальных видов оружия
director, Strategic and Theater C2 Systems — начальник управления разработки систем руководства и управления ВС в стратегическом масштабе и на ТВД
director, Strategic Forces Policy — начальник управления разработки вопросов развития стратегических сил
director, Strategic Planning — начальник отдела стратегического планирования
director, Strategic Plans — начальник отдела стратегического планирования
director, Strategic Policy — начальник управления разработки стратегических проблем (МО)
director, Strategic Technology — начальник управления разработки стратегических систем оружия (МО)
director, Studies and Analyses Staff — начальник отдела исследований и анализа (СВ)
director, Surveillance and Warning — начальник управления систем наблюдения и оповещения (МО)
director, Tactical Intelligence Systems — начальник управления тактических систем разведки (МО)
director, Tactical Technology — начальник управления разработки тактических систем оружия (МО)
director, Technology and Arms Transfer Policy — начальник управления разработки основ передачи военной технологии и вооружений
director, Technology Trade — начальник управления по торговым операциям в области технологии
director, Territorial Army and Cadets — Бр. начальник управления территориальной армии и кадетских организаций
director, Theater Nuclear Force Policy — начальник управления разработки программ развития ядерных сил на ТВД
director, Underwater Weapons Projects — Бр. начальник отдела разработки проектов подводного оружия
director, USAF Judiciary — начальник отдела судопроизводства ВВС США
director, Washington Headquarters Services — начальник административноштабной службы зоны Вашингтона
director, Weapons (Production) — Бр. начальник управления по производству систем оружия
director, Women's RAF — Бр. начальник женской вспомогательной службы ВВС
director, Women's Royal Naval Service — Бр. начальник женской вспомогательной службы ВМС
Executive director, Industrial Security — начальник управления обеспечения сохранения военной тайны на промышленных предприятиях (МО)
Executive director, Quality Assurance — начальник управления обеспечения качества (продукции МО)
Executive director, Technical and Logistics Services — начальник управления служб МТО (МО)
Managing director, Royal Ordnance Factories — Бр. начальник управления военных заводов
Principal director Office of the Deputy Under-Secretary, Policy Planning — начальник управления [первый помощник заместителя МО] по планированию военно-политических программ
Staff director, Installation Services and Environmental Protection — начальник управления обслуживания объектов и защиты окружающей среды (МО)
Staff director, Management Review — начальник управления анализа организационных проблем (МО)
Staff director, Small and Disadvantaged Business Utilization — начальник управления по связям с мелкими и льготными предприятиями (МО)
Vice director, Management and Operations Defense Intelligence Agency — первый заместитель начальника разведывательного управления МО по вопросам руководства операциями
— fire control director -
12 near cash
!гос. фин. The resource budget contains a separate control total for “near cash” expenditure, that is expenditure such as pay and current grants which impacts directly on the measure of the golden rule.This paper provides background information on the framework for the planning and control of public expenditure in the UK which has been operated since the 1998 Comprehensive Spending Review (CSR). It sets out the different classifications of spending for budgeting purposes and why these distinctions have been adopted. It discusses how the public expenditure framework is designed to ensure both sound public finances and an outcome-focused approach to public expenditure.The UK's public spending framework is based on several key principles:"consistency with a long-term, prudent and transparent regime for managing the public finances as a whole;" "the judgement of success by policy outcomes rather than resource inputs;" "strong incentives for departments and their partners in service delivery to plan over several years and plan together where appropriate so as to deliver better public services with greater cost effectiveness; and"the proper costing and management of capital assets to provide the right incentives for public investment.The Government sets policy to meet two firm fiscal rules:"the Golden Rule states that over the economic cycle, the Government will borrow only to invest and not to fund current spending; and"the Sustainable Investment Rule states that net public debt as a proportion of GDP will be held over the economic cycle at a stable and prudent level. Other things being equal, net debt will be maintained below 40 per cent of GDP over the economic cycle.Achievement of the fiscal rules is assessed by reference to the national accounts, which are produced by the Office for National Statistics, acting as an independent agency. The Government sets its spending envelope to comply with these fiscal rules.Departmental Expenditure Limits ( DEL) and Annually Managed Expenditure (AME)"Departmental Expenditure Limit ( DEL) spending, which is planned and controlled on a three year basis in Spending Reviews; and"Annually Managed Expenditure ( AME), which is expenditure which cannot reasonably be subject to firm, multi-year limits in the same way as DEL. AME includes social security benefits, local authority self-financed expenditure, debt interest, and payments to EU institutions.More information about DEL and AME is set out below.In Spending Reviews, firm DEL plans are set for departments for three years. To ensure consistency with the Government's fiscal rules departments are set separate resource (current) and capital budgets. The resource budget contains a separate control total for “near cash” expenditure, that is expenditure such as pay and current grants which impacts directly on the measure of the golden rule.To encourage departments to plan over the medium term departments may carry forward unspent DEL provision from one year into the next and, subject to the normal tests for tautness and realism of plans, may be drawn down in future years. This end-year flexibility also removes any incentive for departments to use up their provision as the year end approaches with less regard to value for money. For the full benefits of this flexibility and of three year plans to feed through into improved public service delivery, end-year flexibility and three year budgets should be cascaded from departments to executive agencies and other budget holders.Three year budgets and end-year flexibility give those managing public services the stability to plan their operations on a sensible time scale. Further, the system means that departments cannot seek to bid up funds each year (before 1997, three year plans were set and reviewed in annual Public Expenditure Surveys). So the credibility of medium-term plans has been enhanced at both central and departmental level.Departments have certainty over the budgetary allocation over the medium term and these multi-year DEL plans are strictly enforced. Departments are expected to prioritise competing pressures and fund these within their overall annual limits, as set in Spending Reviews. So the DEL system provides a strong incentive to control costs and maximise value for money.There is a small centrally held DEL Reserve. Support from the Reserve is available only for genuinely unforeseeable contingencies which departments cannot be expected to manage within their DEL.AME typically consists of programmes which are large, volatile and demand-led, and which therefore cannot reasonably be subject to firm multi-year limits. The biggest single element is social security spending. Other items include tax credits, Local Authority Self Financed Expenditure, Scottish Executive spending financed by non-domestic rates, and spending financed from the proceeds of the National Lottery.AME is reviewed twice a year as part of the Budget and Pre-Budget Report process reflecting the close integration of the tax and benefit system, which was enhanced by the introduction of tax credits.AME is not subject to the same three year expenditure limits as DEL, but is still part of the overall envelope for public expenditure. Affordability is taken into account when policy decisions affecting AME are made. The Government has committed itself not to take policy measures which are likely to have the effect of increasing social security or other elements of AME without taking steps to ensure that the effects of those decisions can be accommodated prudently within the Government's fiscal rules.Given an overall envelope for public spending, forecasts of AME affect the level of resources available for DEL spending. Cautious estimates and the AME margin are built in to these AME forecasts and reduce the risk of overspending on AME.Together, DEL plus AME sum to Total Managed Expenditure (TME). TME is a measure drawn from national accounts. It represents the current and capital spending of the public sector. The public sector is made up of central government, local government and public corporations.Resource and Capital Budgets are set in terms of accruals information. Accruals information measures resources as they are consumed rather than when the cash is paid. So for example the Resource Budget includes a charge for depreciation, a measure of the consumption or wearing out of capital assets."Non cash charges in budgets do not impact directly on the fiscal framework. That may be because the national accounts use a different way of measuring the same thing, for example in the case of the depreciation of departmental assets. Or it may be that the national accounts measure something different: for example, resource budgets include a cost of capital charge reflecting the opportunity cost of holding capital; the national accounts include debt interest."Within the Resource Budget DEL, departments have separate controls on:"Near cash spending, the sub set of Resource Budgets which impacts directly on the Golden Rule; and"The amount of their Resource Budget DEL that departments may spend on running themselves (e.g. paying most civil servants’ salaries) is limited by Administration Budgets, which are set in Spending Reviews. Administration Budgets are used to ensure that as much money as practicable is available for front line services and programmes. These budgets also help to drive efficiency improvements in departments’ own activities. Administration Budgets exclude the costs of frontline services delivered directly by departments.The Budget preceding a Spending Review sets an overall envelope for public spending that is consistent with the fiscal rules for the period covered by the Spending Review. In the Spending Review, the Budget AME forecast for year one of the Spending Review period is updated, and AME forecasts are made for the later years of the Spending Review period.The 1998 Comprehensive Spending Review ( CSR), which was published in July 1998, was a comprehensive review of departmental aims and objectives alongside a zero-based analysis of each spending programme to determine the best way of delivering the Government's objectives. The 1998 CSR allocated substantial additional resources to the Government's key priorities, particularly education and health, for the three year period from 1999-2000 to 2001-02.Delivering better public services does not just depend on how much money the Government spends, but also on how well it spends it. Therefore the 1998 CSR introduced Public Service Agreements (PSAs). Each major government department was given its own PSA setting out clear targets for achievements in terms of public service improvements.The 1998 CSR also introduced the DEL/ AME framework for the control of public spending, and made other framework changes. Building on the investment and reforms delivered by the 1998 CSR, successive spending reviews in 2000, 2002 and 2004 have:"provided significant increase in resources for the Government’s priorities, in particular health and education, and cross-cutting themes such as raising productivity; extending opportunity; and building strong and secure communities;" "enabled the Government significantly to increase investment in public assets and address the legacy of under investment from past decades. Departmental Investment Strategies were introduced in SR2000. As a result there has been a steady increase in public sector net investment from less than ¾ of a per cent of GDP in 1997-98 to 2¼ per cent of GDP in 2005-06, providing better infrastructure across public services;" "introduced further refinements to the performance management framework. PSA targets have been reduced in number over successive spending reviews from around 300 to 110 to give greater focus to the Government’s highest priorities. The targets have become increasingly outcome-focused to deliver further improvements in key areas of public service delivery across Government. They have also been refined in line with the conclusions of the Devolving Decision Making Review to provide a framework which encourages greater devolution and local flexibility. Technical Notes were introduced in SR2000 explaining how performance against each PSA target will be measured; and"not only allocated near cash spending to departments, but also – since SR2002 - set Resource DEL plans for non cash spending.To identify what further investments and reforms are needed to equip the UK for the global challenges of the decade ahead, on 19 July 2005 the Chief Secretary to the Treasury announced that the Government intends to launch a second Comprehensive Spending Review (CSR) reporting in 2007.A decade on from the first CSR, the 2007 CSR will represent a long-term and fundamental review of government expenditure. It will cover departmental allocations for 2008-09, 2009-10 and 2010 11. Allocations for 2007-08 will be held to the agreed figures already announced by the 2004 Spending Review. To provide a rigorous analytical framework for these departmental allocations, the Government will be taking forward a programme of preparatory work over 2006 involving:"an assessment of what the sustained increases in spending and reforms to public service delivery have achieved since the first CSR. The assessment will inform the setting of new objectives for the decade ahead;" "an examination of the key long-term trends and challenges that will shape the next decade – including demographic and socio-economic change, globalisation, climate and environmental change, global insecurity and technological change – together with an assessment of how public services will need to respond;" "to release the resources needed to address these challenges, and to continue to secure maximum value for money from public spending over the CSR period, a set of zero-based reviews of departments’ baseline expenditure to assess its effectiveness in delivering the Government’s long-term objectives; together with"further development of the efficiency programme, building on the cross cutting areas identified in the Gershon Review, to embed and extend ongoing efficiency savings into departmental expenditure planning.The 2007 CSR also offers the opportunity to continue to refine the PSA framework so that it drives effective delivery and the attainment of ambitious national standards.Public Service Agreements (PSAs) were introduced in the 1998 CSR. They set out agreed targets detailing the outputs and outcomes departments are expected to deliver with the resources allocated to them. The new spending regime places a strong emphasis on outcome targets, for example in providing for better health and higher educational standards or service standards. The introduction in SR2004 of PSA ‘standards’ will ensure that high standards in priority areas are maintained.The Government monitors progress against PSA targets, and departments report in detail twice a year in their annual Departmental Reports (published in spring) and in their autumn performance reports. These reports provide Parliament and the public with regular updates on departments’ performance against their targets.Technical Notes explain how performance against each PSA target will be measured.To make the most of both new investment and existing assets, there needs to be a coherent long term strategy against which investment decisions are taken. Departmental Investment Strategies (DIS) set out each department's plans to deliver the scale and quality of capital stock needed to underpin its objectives. The DIS includes information about the department's existing capital stock and future plans for that stock, as well as plans for new investment. It also sets out the systems that the department has in place to ensure that it delivers its capital programmes effectively.This document was updated on 19 December 2005.Near-cash resource expenditure that has a related cash implication, even though the timing of the cash payment may be slightly different. For example, expenditure on gas or electricity supply is incurred as the fuel is used, though the cash payment might be made in arrears on aquarterly basis. Other examples of near-cash expenditure are: pay, rental.Net cash requirement the upper limit agreed by Parliament on the cash which a department may draw from theConsolidated Fund to finance the expenditure within the ambit of its Request forResources. It is equal to the agreed amount of net resources and net capital less non-cashitems and working capital.Non-cash cost costs where there is no cash transaction but which are included in a body’s accounts (or taken into account in charging for a service) to establish the true cost of all the resourcesused.Non-departmental a body which has a role in the processes of government, but is not a government public body, NDPBdepartment or part of one. NDPBs accordingly operate at arm’s length from governmentMinisters.Notional cost of a cost which is taken into account in setting fees and charges to improve comparability with insuranceprivate sector service providers.The charge takes account of the fact that public bodies donot generally pay an insurance premium to a commercial insurer.the independent body responsible for collecting and publishing official statistics about theUK’s society and economy. (At the time of going to print legislation was progressing tochange this body to the Statistics Board).Office of Government an office of the Treasury, with a status similar to that of an agency, which aims to maximise Commerce, OGCthe government’s purchasing power for routine items and combine professional expertiseto bear on capital projects.Office of the the government department responsible for discharging the Paymaster General’s statutoryPaymaster General,responsibilities to hold accounts and make payments for government departments and OPGother public bodies.Orange bookthe informal title for Management of Risks: Principles and Concepts, which is published by theTreasury for the guidance of public sector bodies.Office for NationalStatistics, ONS60Managing Public Money————————————————————————————————————————"GLOSSARYOverdraftan account with a negative balance.Parliament’s formal agreement to authorise an activity or expenditure.Prerogative powerspowers exercisable under the Royal Prerogative, ie powers which are unique to the Crown,as contrasted with common-law powers which may be available to the Crown on the samebasis as to natural persons.Primary legislationActs which have been passed by the Westminster Parliament and, where they haveappropriate powers, the Scottish Parliament and the Northern Ireland Assembly. Begin asBills until they have received Royal Assent.arrangements under which a public sector organisation contracts with a private sectorentity to construct a facility and provide associated services of a specified quality over asustained period. See annex 7.5.Proprietythe principle that patterns of resource consumption should respect Parliament’s intentions,conventions and control procedures, including any laid down by the PAC. See box 2.4.Public Accountssee Committee of Public Accounts.CommitteePublic corporationa trading body controlled by central government, local authority or other publiccorporation that has substantial day to day operating independence. See section 7.8.Public Dividend finance provided by government to public sector bodies as an equity stake; an alternative to Capital, PDCloan finance.Public Service sets out what the public can expect the government to deliver with its resources. EveryAgreement, PSAlarge government department has PSA(s) which specify deliverables as targets or aimsrelated to objectives.a structured arrangement between a public sector and a private sector organisation tosecure an outcome delivering good value for money for the public sector. It is classified tothe public or private sector according to which has more control.Rate of returnthe financial remuneration delivered by a particular project or enterprise, expressed as apercentage of the net assets employed.Regularitythe principle that resource consumption should accord with the relevant legislation, therelevant delegated authority and this document. See box 2.4.Request for the functional level into which departmental Estimates may be split. RfRs contain a number Resources, RfRof functions being carried out by the department in pursuit of one or more of thatdepartment’s objectives.Resource accountan accruals account produced in line with the Financial Reporting Manual (FReM).Resource accountingthe system under which budgets, Estimates and accounts are constructed in a similar wayto commercial audited accounts, so that both plans and records of expenditure allow in fullfor the goods and services which are to be, or have been, consumed – ie not just the cashexpended.Resource budgetthe means by which the government plans and controls the expenditure of resources tomeet its objectives.Restitutiona legal concept which allows money and property to be returned to its rightful owner. Ittypically operates where another person can be said to have been unjustly enriched byreceiving such monies.Return on capital the ratio of profit to capital employed of an accounting entity during an identified period.employed, ROCEVarious measures of profit and of capital employed may be used in calculating the ratio.Public Privatepartnership, PPPPrivate Finance Initiative, PFIParliamentaryauthority61Managing Public Money"————————————————————————————————————————GLOSSARYRoyal charterthe document setting out the powers and constitution of a corporation established underprerogative power of the monarch acting on Privy Council advice.Second readingthe second formal time that a House of Parliament may debate a bill, although in practicethe first substantive debate on its content. If successful, it is deemed to denoteParliamentary approval of the principle of the proposed legislation.Secondary legislationlaws, including orders and regulations, which are made using powers in primary legislation.Normally used to set out technical and administrative provision in greater detail thanprimary legislation, they are subject to a less intense level of scrutiny in Parliament.European legislation is,however,often implemented in secondary legislation using powers inthe European Communities Act 1972.Service-level agreement between parties, setting out in detail the level of service to be performed.agreementWhere agreements are between central government bodies, they are not legally a contractbut have a similar function.Shareholder Executive a body created to improve the government’s performance as a shareholder in businesses.Spending reviewsets out the key improvements in public services that the public can expect over a givenperiod. It includes a thorough review of departmental aims and objectives to find the bestway of delivering the government’s objectives, and sets out the spending plans for the givenperiod.State aidstate support for a domestic body or company which could distort EU competition and sois not usually allowed. See annex 4.9.Statement of Excessa formal statement detailing departments’ overspends prepared by the Comptroller andAuditor General as a result of undertaking annual audits.Statement on Internal an annual statement that Accounting Officers are required to make as part of the accounts Control, SICon a range of risk and control issues.Subheadindividual elements of departmental expenditure identifiable in Estimates as single cells, forexample cell A1 being administration costs within a particular line of departmental spending.Supplyresources voted by Parliament in response to Estimates, for expenditure by governmentdepartments.Supply Estimatesa statement of the resources the government needs in the coming financial year, and forwhat purpose(s), by which Parliamentary authority is sought for the planned level ofexpenditure and income.Target rate of returnthe rate of return required of a project or enterprise over a given period, usually at least a year.Third sectorprivate sector bodies which do not act commercially,including charities,social and voluntaryorganisations and other not-for-profit collectives. See annex 7.7.Total Managed a Treasury budgeting term which covers all current and capital spending carried out by the Expenditure,TMEpublic sector (ie not just by central departments).Trading fundan organisation (either within a government department or forming one) which is largely orwholly financed from commercial revenue generated by its activities. Its Estimate shows itsnet impact, allowing its income from receipts to be devoted entirely to its business.Treasury Minutea formal administrative document drawn up by the Treasury, which may serve a wide varietyof purposes including seeking Parliamentary approval for the use of receipts asappropriations in aid, a remission of some or all of the principal of voted loans, andresponding on behalf of the government to reports by the Public Accounts Committee(PAC).62Managing Public Money————————————————————————————————————————GLOSSARY63Managing Public MoneyValue for moneythe process under which organisation’s procurement, projects and processes aresystematically evaluated and assessed to provide confidence about suitability, effectiveness,prudence,quality,value and avoidance of error and other waste,judged for the public sectoras a whole.Virementthe process through which funds are moved between subheads such that additionalexpenditure on one is met by savings on one or more others.Votethe process by which Parliament approves funds in response to supply Estimates.Voted expenditureprovision for expenditure that has been authorised by Parliament. Parliament ‘votes’authority for public expenditure through the Supply Estimates process. Most expenditureby central government departments is authorised in this way.Wider market activity activities undertaken by central government organisations outside their statutory duties,using spare capacity and aimed at generating a commercial profit. See annex 7.6.Windfallmonies received by a department which were not anticipated in the spending review.————————————————————————————————————————
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