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1 finance and accounting policy
FAP, finance and accounting policyEnglish-Russian dictionary of planing, cross-planing and slotting machines > finance and accounting policy
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2 finance and accounting policy
Военный термин: основные принципы расчётно-финансовых операцийУниверсальный англо-русский словарь > finance and accounting policy
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3 policy
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4 government finance
1) гос. фин. государственное финансирование (использование финансовых средств государства для поддержки какой-л. деятельности)This code should prohibit the use of government finance to maintain existing steel plants. — Этот кодекс должен запретить использование государственных средств для поддержки существующих металлургических заводов.
Syn:2) гос. фин. государственные финансы (управление сбором государством денежных средств и их расходованием в интересах общества)He has over 15 years of experience in government finance, accounting, and public policy. — У него более 15 лет опыта работы в государственных финансах, учете и общественной политике.
Syn:See:government financing, government income, government expenditure, governmental planning, government receipts, budget* * * -
5 FAP
1) Общая лексика: hum. сокр. Familial Adenomatous Polyposis2) Медицина: САП, семейный аденоматозный полипоз3) Военный термин: Final Approved Program, Fleet Augmentation Program, Force Alignment Plan, Frangible Armour-Piercing, Frequency Allocation panel, failure probability, family assistance plan, family assistance program, finance and accounting policy, financial assistance program, first-aid post, forward ammunition point, frequency allocation plan4) Техника: false alarm probability, fatigue action plan, ferrite apertured plate, floating-point arithmetic package, free acid of super phosphate5) Юридический термин: Fixed Action Pattern6) Экономика: ( field activated promotion) инициативная рекламная кампания, ИРК7) Бухгалтерия: Фонд финансового учёта (США, Financial Accounting Foundation)8) Страхование: family automobile policy9) Автомобильный термин: (франц. Filtre àParticules) самоочищающийся сажевый фильтр твёрдых частиц, не требующий добавления специальных присадок ( для дизельных двигателей)10) Ветеринария: Feline American Princess11) Оптика: calcium fluorophosphate12) Сокращение: Final Approach, First Aid Post, Flats Automation Project (UK, 2009), Foreign Assistance Program, familial adenomatosis polyposis (семейный аденоматоз толстой кишки)13) Онкология: familial adenomatous polyposis14) Пищевая промышленность: Fancy A Pint15) СМИ: Fair Access Policy, Fine Art Photography16) SAP. аванс к празднику17) Сетевые технологии: Format And Protocols18) Расширение файла: File Access Protocol, Financial Analysis Program19) Чат: Find A Phone -
6 fap
1) Общая лексика: hum. сокр. Familial Adenomatous Polyposis2) Медицина: САП, семейный аденоматозный полипоз3) Военный термин: Final Approved Program, Fleet Augmentation Program, Force Alignment Plan, Frangible Armour-Piercing, Frequency Allocation panel, failure probability, family assistance plan, family assistance program, finance and accounting policy, financial assistance program, first-aid post, forward ammunition point, frequency allocation plan4) Техника: false alarm probability, fatigue action plan, ferrite apertured plate, floating-point arithmetic package, free acid of super phosphate5) Юридический термин: Fixed Action Pattern6) Экономика: ( field activated promotion) инициативная рекламная кампания, ИРК7) Бухгалтерия: Фонд финансового учёта (США, Financial Accounting Foundation)8) Страхование: family automobile policy9) Автомобильный термин: (франц. Filtre àParticules) самоочищающийся сажевый фильтр твёрдых частиц, не требующий добавления специальных присадок ( для дизельных двигателей)10) Ветеринария: Feline American Princess11) Оптика: calcium fluorophosphate12) Сокращение: Final Approach, First Aid Post, Flats Automation Project (UK, 2009), Foreign Assistance Program, familial adenomatosis polyposis (семейный аденоматоз толстой кишки)13) Онкология: familial adenomatous polyposis14) Пищевая промышленность: Fancy A Pint15) СМИ: Fair Access Policy, Fine Art Photography16) SAP. аванс к празднику17) Сетевые технологии: Format And Protocols18) Расширение файла: File Access Protocol, Financial Analysis Program19) Чат: Find A Phone -
7 FAP
FAP, failure probability————————FAP, family assistance plan————————FAP, family assistance program————————FAP, finance and accounting policy————————FAP, financial assistance program————————FAP, first-aid post————————FAP, forward ammunition point————————FAP, Frequency Allocation panel————————FAP, frequency allocation planEnglish-Russian dictionary of planing, cross-planing and slotting machines > FAP
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8 office
управление; департамент; комитет; отдел; бюро; секретариат, канцелярия; разг. кабина экипажаJoint Service Cruise Missile Program [Project] office — объединенное управление разработки КР (для ВВС и ВМС)
office of Information, Navy — информационное управление ВМС
office of Research, Development and Evaluation — управление НИОКР ВМС
office of the Chief, Army Reserve — управление резерва СВ
office of the Comptroller, Navy — управление главного финансового инспектора ВМС
office of the Deputy COFS for Research, Development and Acquisition — управление заместителя НШ по НИОКР и закупкам (СВ)
office, Aerospace Research — управление воздушно-космических исследований
office, Analysis and Review — управление анализа и контроля потребностей
office, Armor Force Management and Standardization — управление по вопросам администрации и стандартизации бронетанковых войск
office, Assistant COFS for Force Development — управление ПНШ по строительству ВС
office, Assistant COFS for Intelligence — управление ПНШ по разведке
office, Assistant COFS — управление [отдел] ПНШ
office, Assistant Secretary of Defense — аппарат [секретариат] ПМО
office, Chief of Chaplains — управление начальника службы военных священников (СВ)
office, Chief of Civil Affairs — управление по связям с гражданской администрацией и населением
office, Chief of Engineers — управление начальника инженерных войск
office, Chief of Finance (and Accounting) — управление начальника финансовой службы (СВ)
office, Chief of Legislative Liaison — отдел связи с законодательными органами
office, Chief of Ordnance — управление начальника артиллерийско-технической службы (СВ)
office, Chief of R&D — управление НИОКР (СВ)
office, Chief of Transportation — управление [отдел] начальника транспортной службы
office, Chief, Chemical Corps — управление начальника химической службы
office, COFS for Operations — оперативное управление НШ
office, COFS, Army — аппарат НШ СВ
office, Consolidated Personnel — управление гражданских рабочих и служащих
office, Coordinator of Army Studies — управление координатора разработок СВ
office, Defense Transportation — управление военно-транспортной службы
office, Deputy Chief of Naval Operations, Air Warfare — управление заместителя НШ ВМС по боевому применению авиации
office, Deputy COFS for Aviation — отдел заместителя НШ по авиации (МП)
office, Deputy COFS for Installations and Logistics — управление заместителя НШ по расквартированию и тыловому обеспечению
office, Deputy COFS for Manpower — управление заместителя НШ по людским ресурсам
office, Deputy COFS for Operations and Training — управление заместителя НШ по оперативной и боевой подготовке
office, Deputy COFS for Plans and Logistics — управление заместителя НШ по планированию тылового обеспечения
office, Development and Engineering — отдел технических разработок (ЦРУ)
office, Development and Weapon Systems Analysis — управление разработки и анализа систем вооружения
office, Director of Development Planning — управление планирования строительства (ВВС)
office, Director of Foreign Intelligence — управление начальника внешней разведки
office, Distribution Services — отдел распределения и рассылки картографических изданий (МО)
office, Economic Research — отдел экономических исследований (ЦРУ)
office, Emergency Transportation — управление чрезвычайных перевозок
office, Employment Policy and Grievance Review — отдел по вопросам занятости и рассмотрению жалоб (СВ)
office, Federal Procurement Policy — управление разработки федеральной политики в области закупок
office, Force Planning and Analysis — управление планирования и анализа строительства ВС
office, General Council — управление генерального юрисконсульта
office, Geographic and Cartographic Research — отдел географических и картографических исследований (ЦРУ)
office, Imagery Analysis — отдел анализа видовой информации (ЦРУ)
office, Information and Legal Affairs — управление информации и права (МО)
office, Information for. the Armed Forces — управление информации ВС
office, JCS — аппарат КНШ
office, Judge Advocate General — управление начальника военно-юридической службы
office, Management and Budget — административно-бюджетное управление
office, Military Assistance — управление по оказанию военной помощи
office, Personnel Manager — отдел кадров (СВ)
office, Services and Information Agency — отдел управления информационного обеспечения
office, Special Assistant for Logistical Support of Army Aircraft — отдел специального помощника по вопросам МТО армейской авиации
office, Special Assistant for Logistical Support of Tactical Communications — отдел специального помощника по вопросам МТО тактических систем связи
office, the Inspector General — управление генерального инспектора
office, the Legislative Affairs — управление военного законодательства
office, Under Secretary of Navy — аппарат заместителя министра ВМС
office, Under Secretary of the Air Force — аппарат заместителя министра ВВС
Personnel, Plans and Training office — отдел по вопросам ЛС, планирования и боевой подготовки
Strategic Objectives [Targets] Planning office — управление планирования стратегических задач (КНШ)
Surveillance, Target Acquisition and Night Observation System office — управление разработки систем наблюдения, засечки целей и ПНВ
— Resources Management office -
9 chief
начальник; главный; основнойArmy chief, R&D — начальник управления НИОКР СВ
chief of Land Doctrine and Operations, National Defence HQ — Кан. начальник оперативного управления и разработки принципов действий СВ штаба национальной обороны
chief, Air Force Reserve — начальник управления резерва ВВС
chief, Air Staff — Австр НШ ВВС
chief, Army Reserve — начальник управления резерва СВ
chief, Department of Nursing — начальник отдела службы медицинских сестер
chief, Department of Surgery — начальник хирургического отделения
chief, Disaster Preparation Division — начальник отдела готовности к ликвидации последствий чрезвычайных происшествий
chief, Fire Prevention — начальник отделения противопожарной безопасности
chief, Manpower, Forces and Readiness Division — начальник отдела людских ресурсов, войск и состояния готовности (СВ)
chief, Military Personnel Policy Division — начальник отдела разработки программ использования военнослужащих (СВ)
chief, National Guard Bureau — начальник бюро НГ
chief, Naval Staff — Австр НШ ВМС
chief, Personnel Division — начальник отдела ЛС
chief, Polaris Executive — Бр. начальник исполнительного комитета программы «Поларис»
chief, Procurement, Education, Research and Training Division — начальник отдела закупок, подготовки ЛС, НИР и боевой подготовки (СВ)
chief, R&D — начальник управления НИОКР(МО)
chief, Reserve Forces Division — начальник отдела резервов (СВ)
chief, US mission, Berlin — начальник американской военной миссии в Западном Берлине
Research, Development and Acquisition chief — начальник управления НИОКР и закупок
— transportation services chief -
10 Act
- Edge Act -
11 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.———————————————————————————————————————— -
12 international
прил.1) общ. международный; интернациональный (связанный с двумя или более странами, относящийся к нескольким странам, происходящий при участии нескольких стран или их представителей)international peace — международный мир, мир во всем мире
Syn:See:International Accounting Standards, international adjudication, international administration, international administrative law, international affairs, international agency, international agreement, international arbitrage, international arbitration, International Baccalaureate, International Bank Account Number, international bill of exchange, international bond, international borrowing and lending, international business, international business administration, international capital flows, international cartel, international commerce, international commercial arbitration, international commercial law, international commodity agreement, international commodity body, international company, International Comparison Program, international competition, international competitive bidding, international competitiveness, international competitor, International Conference on Financing for Development, international contract, international cooperation, international copyright, international corporation, international credit, International Data Base, international dealer, international debt, international deficit, international delinquency, international department, International Depositary Receipt, International Depository Receipt, international development bank, international diplomacy, international distortion, international diversification, international division, international division of factors, international division of labour, international divorce, international economics, international equity, international equity fund, international exchange ratio, international extradition, international factor movements, international factoring, international finance, international finance subsidiary, international financial institution, international financial system, international firm, international fund, international institution, international investment, international investment position, international investor, international jurist, international labour migration, international law, international leasing, international legal capacity, international liquidity, international load line, international macroeconomics, international management, international market, international marketer, international marketing, international marketing environment, international microeconomics, international migration, international monetary arrangement, international monetary cooperation, international monetary economics, international monetary order, international monetary reform, international monetary reserves, international monetary system, international multimodal transport, international mutual fund, international name, international order, international organization, international payments, international policy coordination, international politics, international private law, international promissory note, international public law, international relations, international reserve currency, international reserve system, international reserves, international sale, international sales contract, international securities, International Securities Identification Number, international standard, International Standard Audiovisual Number, International Standards of Accounting and Reporting, International Standards on Auditing, international surplus, international technology transfer, international tender, international terrorism, international trade, international trademark, international trading company, international transportation, international travel, International Atomic Energy List, International Banking Act, International Bovine Meat Agreement, International Coffee Agreement, International Commercial Terms, International Dairy Arrangement, International Emergency Economic Powers Act, International Financial Reporting Standards, International Gold Pool, International Grains Agreement, International Industrial List, International Maritime Dangerous Goods Code, International Market Insight, International Merchandise Trade Statistics, International Munitions List, International Olive Oil Agreement, International Rules for the Interpretation of Trade Terms, International Safety Management Code, International Standard Classification of Occupations, International Standard Industrial Classification of all Economic Activities, International Sugar Agreement, International Traffic in Arms Regulations, International Wheat Agreement, International Accounting Standards Board, International Accounting Standards Committee, International Accreditation Forum, International Actuarial Association, International Advertising Association, International Air Transport Association, International Anticounterfeiting Coalition, International Association for Feminist Economics, International Association for Financial Planning, International Association for Insurance Law, International Association for Research in Income and Wealth, International Association for the Protection of Industrial Property, International Association for the Protection of Intellectual Property, International Association for the Study of Insurance Economics, International Association of Administrative Professionals, International Association of Book-keepers, International Association of Classification Societies, International Association of Financial Executives Institutes, International Association of Insurance Supervisors, International Association of Mutual Insurance Companies, International Association of Political Science, International Atomic Energy Agency, International Auditing and Assurance Standards Board, International Auditing Practices Committee, International Bank for Reconstruction and Development, International Banking Facility, International Broadcasting Bureau, International Bureau for the Protection of Intellectual Property, International Centre for Settlement of Investment Disputes, International Chamber of Commerce, International Civil Aviation Organization, International Cocoa Organization, International Coffee Organization, International Confederation of Free Trade Unions, International Congress of Accountants, International Congress of Actuaries, International Convention for Safe Containers, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, 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Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Conference on Financing for Development, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations2) общ. международный (распространенный, действующий за пределами национальных границ)See:
* * *
international settlements межгосударственные расчеты, осуществляемые центральными банками.
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