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1 specify the terms of reference
1) Общая лексика: определять объём полномочий, устанавливать круг ведения2) Дипломатический термин: установить круг полномочийУниверсальный англо-русский словарь > specify the terms of reference
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2 specify the terms of reference
Англо-русский дипломатический словарь > specify the terms of reference
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3 to specify the terms of reference
English-russian dctionary of diplomacy > to specify the terms of reference
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4 reference
n1) ссылка (на кого-л., что-л.); упоминание (о ком-л., о чём-л.)- make reference to smb.- make reference to smth.2) сноска, ссылка (на примечание, источник и т.п.)3) компетенция (комитета и т.п.), круг полномочий4) юр. передача на рассмотрение (в инстанцию)5) юр. передача дела на рассмотрение третейского судьи; разбор дела третейским судьёй6) отзыв, рекомендация7) эк. база, эталон, характеристика• -
5 reference
n1. (to) посилання на (ко гось/ щось); згадування про (ко гось, щось)2. компетенція (комітету тощо); коло/ ряд повноважень- cross reference посилання на інше місце в тому ж тексті- (limited/ wide) terms of reference (обме жене/ широке) коло/ ряд повноважєнь- reference number (of a document) номер/ шифр (документу)- to be outside the reference бути поза компетенцією- to give a reference number to a document надати документу номер або шифр- to keep to/ within the terms of reference не виходити за межі повноважень- to make reference to smbd./ smth. посилатись на когось/ щось; згадувати (про) когось/ щось- to specify the terms of reference встановити коло повноважень -
6 committee
nкомитет, комиссияto appear before a committee — присутствовать / выступать на заседании комитета
to assign a task to a committee — передавать вопрос в комитет; поручать решение вопроса комитету
to chair a committee — быть председателем комитета; возглавлять комитет
to define the competence of the committee — определять / устанавливать круг полномочий комитета
to entrust a committee with a task — передавать вопрос в комитет, поручать решение вопроса комитету
to establish a committee — образовывать / создавать / учреждать комитет
to exclude smb from a committee — выводить кого-л. из состава комитета
to form a committee — образовывать / создавать / учреждать комитет
to go before a committee — присутствовать / выступать на заседании комитета
to introduce smb into a committee — включать / вводить кого-л. в состав комитета
to refer / to remit smth to a committee — передавать что-л. на рассмотрение комитета
to set up a committee — образовывать / создавать / учреждать комитет
- administrative committeeto specify the terms of reference of the committee — определять / устанавливать круг полномочий комитета
- advisory committee
- Aeronautical and Space Science Committee
- Agriculture and Forestry Committee
- Appropriations Committee
- arbitration committee
- Armed Service Committee
- auditing committee
- back-bench committee
- Banking and Currency Committee
- budget committee
- cabinet committee
- cabinet-level committee
- censorship committee
- citizens' committee
- city committee
- Committee for Economic Development
- committee for national redemption
- committee is holding a sitting
- committee is in session
- committee is sitting
- committee of action
- committee of experts
- committee of five
- committee of inquiry
- Committee of Permanent Representatives of Member States of the EU
- Committee of the Whole House
- Committee on Committees
- committee on juridical questions
- committee on legal questions
- Committee on Rules
- conference committee
- Congressional campaign committee
- Congressional committee
- consultative committee
- coordination committee
- COPEREP
- county committee
- credentials committee
- cross-party committee
- DAC
- Defense Ministers' Committee
- Democratic National Committee
- Development Assistance Committee
- District of Columbia Committee
- drafting committee
- Education and Labor Committee
- election committee
- emergency committee
- enlarged committee
- Ethics Committee
- executive committee
- exhibition committee
- Expenditures in the Executive Departments Committee
- Finance Committee
- Foreign Affairs Committee of the House of Representatives
- Foreign Ministers' Committee
- four-strong committee
- general committee
- Good Offices Committee
- government committee
- Government Operations Committee
- high level committee
- hospitality committee
- House Administration Committee
- House Intelligence Committee
- Human Rights Committee
- ICRC
- inter-agency committee
- interim committee
- Interior and Insular Affairs Committee
- Internal Security Committee
- International Committee of the Red Cross
- International Olympic Committee
- Interstate and Foreign Commerce Committee
- joint committee
- joint Congressional committee
- judicial screening committee
- Labor and Public Welfare Committee
- law-and-order committee
- legal committee
- main committees
- management committee
- Merchant Marine and Fisheries Committee
- Military Staff Committee
- mixed committee
- National Olympic Committee
- National Salvation Committee
- negotiating committee
- Nobel Prize Committee
- nominations committee
- organizing committee
- parliamentary committee
- party committee
- patronage committee
- permanent committee
- policy-making committee
- political action committee
- political committee
- Post Office and Civil Service Committee
- press committee
- procedural committees
- Public Lands Committee
- Public Works Committee
- reception committee
- recess committee
- report of the committee
- Republic Election committee
- Rules and Administration Committee
- Science and Astronautics Committee
- select committee
- selection committee
- Senate Appropriations Committee
- Senate Armed Services Committee
- Senate Intelligence Committee
- senatorial committee
- sessional committee
- sifting committee
- smelling committee
- special committee
- Standards of Official Conduct Committee
- standing committee
- steering committee
- strike committee
- style committee
- subsidiary committee
- trade-union committee
- UN Sanctions Committee
- Un-American Activities Committee
- Veterans Affairs Committee
- Ways and Means Committee
- welfare committee
- working committee -
7 term
n1) срок (тюремного заключения, пребывания на посту и т.п.); предел; период2) термин; выражение3) pl условия; отношения•to abide by terms — выполнять / соблюдать условия
to accept the terms — принимать условия; соглашаться на условия
to agree to smb's terms — соглашаться на чьи-л. условия
to be on bad / good terms — быть в плохих / хороших отношениях
to be sworn in for a four-year term — быть приведенным к присяге для занятия поста на четырехлетний срок
to come to term with smb — договариваться с кем-л.
to come to term with what happened — примиряться с тем, что произошло
to complete one's term — отбыть наказание
to cut short smb's term — сокращать срок пребывания кого-л. у власти / в заключении
to dictate one's term — диктовать свои условия
to discuss smth in general terms — обсуждать что-л. в общем виде
to impose long prison terms — приговаривать кого-л. к длительным срокам тюремного заключения
to improve the terms of trade — улучшать / совершенствовать условия торговли
to outline the terms for smth — излагать условия чего-л.
to protest to smb in the strongest terms — заявлять кому-л. резкий протест
to sentence smb to a long prison term — приговаривать кого-л. к длительному тюремному заключению
to serve out the remainder of one's term as President — дослужить до конца срока в качестве президента
to set out the terms for smth — излагать условия чего-л.
- arbitration termto spell out one's terms for peace — излагать свои условия мира
- bid for a fourth term in office
- binding terms of contract
- ceasefire terms
- concessionaire terms
- couched in polite terms
- deferred payment terms
- disastrous entry terms
- early in smb's term
- easy terms
- equal terms
- expiration of the term of office
- expired term
- favorable terms
- fettering terms
- fixed term
- for an indefinite term
- harsh jail term
- harsh terms
- hostile terms
- humiliating peace terms
- in absolute terms
- in diplomatic terms
- in distinct term
- in dollar terms
- in general terms
- in military terms
- in monetary terms
- in money terms
- in no uncertain terms
- in numerical terms
- in per capita terms
- in percentage terms
- in physical terms
- in quantitative terms
- in real terms
- in restrained terms
- in strong terms
- in terms of figures
- in terms of gold
- in terms of money
- in terms of numbers
- in terms of percentage points
- in terms of production
- in terms of value
- in terms of
- in terms
- in the clearest terms
- in the long term
- in unequivocal terms
- in unmistakable terms
- in value terms
- initial term of a convention
- intermediate term
- long term
- mutually acceptable terms
- mutually advantageous terms
- on acceptable terms
- on advantageous terms
- on beneficial terms
- on conventional terms
- on easy terms
- on equal terms
- on even terms
- on favorable terms
- on hard terms
- on highly concessional interest terms
- on hire-purchase terms
- on lobby terms
- on low interest terms
- on most favored nation term
- on much easier terms
- on mutually advantageous terms
- on reasonable terms
- on soft terms
- on straight business terms
- on term of complete equality
- on terms
- on the usual trade terms
- one-sided terms
- out-of-court compensation terms
- peace terms
- political term
- preferential term for the supply of smth
- prior to the expiration of the term
- prison term
- prison terms ranging from five years to life
- probationary term
- prolongation of the term
- shipping terms
- short term
- smb's second / third term in office
- soft terms
- term in office ends in December
- term in office expires in December
- terms and conditions
- terms of a contract
- terms of a treaty
- terms of an agreement
- terms of delivery
- terms of existing international instruments
- terms of financing
- terms of interest
- terms of office
- terms of payment
- terms of reference
- terms of sale - terms of trade
- terms ranging from 18 months to 7 years
- terms required of smb
- tough terms
- trade terms
- trial term
- two-year term
- unacceptable terms
- under the terms of a clearing agreement
- under the terms of the peace plan
- under the terms of the treaty
- unexpired term
- usual terms -
8 term
n1) период, срок2) pl условия
- acceptable terms
- attractive terms
- barter terms
- basic terms
- basis terms
- business terms
- buying terms
- cash terms
- charter terms
- charter-party terms
- collection terms
- commercial terms
- concessionary terms
- consignment terms
- contract terms
- credit terms
- credit payment terms
- current terms
- delivery terms
- discharging terms
- discount terms
- easy terms
- easy terms of licensing
- easy terms of payment
- easy tax terms
- equal terms
- exact terms
- exacting terms
- expired term
- exploration term
- extended term
- extended payment term
- extension terms
- fair terms
- favourable terms
- financial terms
- financing terms
- general terms
- general delivery terms
- granted term
- guarantee terms
- implied terms
- inequitable terms
- initial terms
- insurance terms
- landed terms
- legal terms
- licence term
- licensing terms
- loan terms
- local terms
- long term
- normal terms
- overriding term
- payment terms
- preferential terms
- priority term
- prolonged term
- purchase terms
- quay terms
- regular terms
- rye terms
- sale terms
- selling terms
- settlement terms
- short term
- soft terms
- special terms
- standard terms
- substantive terms
- technical terms
- trade terms
- trading terms
- unacceptable terms
- unequal terms
- uniform terms
- usual terms
- terms for the supply
- terms of acceptance
- term of an agreement
- term of an appeal
- term of an application
- terms of auction
- terms of an average bond
- term of a bill
- terms of cancellation
- terms of carriage
- terms of a charter
- terms of collection
- terms and conditions of a contract
- terms of consignation
- terms of consignment
- terms of a contract
- terms of conveyance
- term of credit
- terms of debenture
- terms of a debt
- term of delivery
- terms of delivery
- terms of exchange
- term of execution of a contract
- terms of financing
- terms of freight
- term of grace
- terms of a guarantee
- terms of interest
- terms of a lease
- term of a licence
- term of licence validity
- term of limitation
- term of a loan
- term of lodging a protest
- term of a note
- terms of an offer
- term of office
- term of a patent
- term of patent protection
- terms of payment
- term of a policy
- term of powers
- term of a promissory note
- terms of a proposal
- terms of reference
- terms of reinsurance
- term of a repurchase agreement
- terms of sale
- terms of security
- term of service
- terms of settlement
- terms of shipment
- terms of trade
- terms of transport
- terms of transportation
- terms of a treaty
- term of validity
- term of a warrant
- terms of a warranty
- for a term of
- for a stated term
- in terms of
- in terms of dollars
- in terms of gold
- in percentage terms
- in physical terms
- in real terms
- in value terms
- on advantageous terms
- on contract terms
- on credit terms
- on easy terms
- on equal terms
- on favourable terms
- on mutually advantageous terms
- on mutually agreed terms
- on turn-key terms
- on usual terms
- under the terms and conditions of a contract
- accept terms
- agree on terms
- alter terms
- buy on easy terms
- come to terms
- come within the terms of a contract
- comply with the terms
- define terms
- exceed a term
- extend a term
- fix a term
- grant a term
- hold to terms
- honour payment terms
- keep the term
- maintain the term
- meet terms
- negotiate terms
- observe terms
- offer terms
- outline terms
- propose terms
- quote terms
- reduce a term
- revise terms
- sell on easy terms
- set a term
- specify terms
- spread payment terms
- stipulate terms
- stretch payment terms -
9 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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