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1 the highest standards of efficiency
Общая лексика: высокий уровень работоспособностиУниверсальный англо-русский словарь > the highest standards of efficiency
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2 (the) highest standards of efficiency
English-Russian combinatory dictionary > (the) highest standards of efficiency
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3 efficiency
1. n умение, расторопность, точность; деловитость, сноровистость2. n эффективность, действенность3. n производительность, продуктивность, прибыльность4. n выполнение норм выработки5. n организационно-технический уровень6. n тех. коэффициент полезного действия7. n тех. коэффициент использованияefficiency factor — коэффициент эффективности; эффективность
8. n тех. пропускная способность9. n тех. амер. однокомнатная квартира с кухонной нишейСинонимический ряд:1. ability (noun) ability; capability; capableness; competency; effectiveness; performance; productiveness; productivity; proficiency2. cost-effectiveness (noun) adaptability; adequacy; cost-effectiveness; efficaciousness; efficacy; power; suitability; thoroughness3. effect (noun) effect; influence; potency -
4 efficiency
[ıʹfıʃ(ə)nsı] n1. умение, расторопность, точность ( в работе); деловитость, сноровистость2. эффективность, действенностьmilitary /fighting/ efficiency - боеспособность
3. 1) производительность, продуктивность, прибыльностьto increase efficiency and to diminish cost of output - повысить производительность труда и снизить себестоимость производства
2) выполнение норм выработки3) (высокий) организационно-технический уровеньefficiency engineer - специалист по рационализации производства /по научной организации труда/
4. тех.1) коэффициент полезного действия2) коэффициент использования ( машины)the machine is not working at its highest efficiency - машина работает не на полную мощность
3) пропускная способность5. амер. однокомнатная квартира с кухонной нишей (тж. efficiency apartment) -
5 efficiency
nэффективность; действенность; коэффициент полезного действия; полезностьto hamper efficiency — мешать / препятствовать производительности, снижать экономическую эффективность
- enterprise efficiencyto improve efficiency — улучшать эффективность / производительность
- fighting efficiency
- high efficiency
- increased efficiency
- labor efficiency - maximum efficiency
- operational efficiency
- optimal efficiency
- overall efficiency
- poor efficiency
- production efficiency
- relative efficiency
- technical-and-economic efficiency
- total efficiency -
6 efficiency
сущ.
1) эффективность, результативность, действенность (in) Nothing more powerfully promotes the efficiency of labour than an abundance of fertile land. ≈ Ничто не способствует большей эффективности труда, чем изобилие плодородной земли. Syn: effectiveness, efficacy
2) продуктивность, производительность (in) maximum efficiency, peak efficiency ≈ максимальная производительность
3) умение, деловитость, оперативность an increase in business efficiency ≈ улучшение деловых способностей to improve the efficiency of their reading ≈ улучшить их умение читать
4) тех. отдача, коэффициент полезного действия
5) амер. маленькая квартира с минимальными кухонными и сантехническими удобствами умение, расторопность, точность (в работе) ;
деловитость, сноровитость - the highest standards of * высокий уровень работоспособности эффективность, действенность - military /fighting/ * боеспособность производительность, продуктивность, прибыльность - the * of labour производительность труда - to increase * and to diminish cost of output повысить производительность труда и снизить себистоимость производства выполнение норм выработки (высокий) организационно-технический уровень - * engineer специалист по рационализации производства /по научной организации труда/ (техническое) коэффициент полезного действия;
коэффициент использования (машины) - the machine is not working at its highest * машина работает не на полную мощность( техническое) пропускная способность (американизм) однокомнатная квартира с кухонной нишей (тж * apartment) access ~ вчт. продуктивность доступа allocative ~ полит.эк. эффективность, связанная с распределением ресурсов cost ~ экономическая эффективность efficiency выполнение норм выработки ~ действенность, эффективность ~ действенность ~ коэффициент использования ~ коэффициент полезного действия ~ (амер.) однокомнатная квартира с кухонной нишей ~ тех. отдача, коэффициент полезного действия ~ прибыльность ~ продуктивность, производительность ~ продуктивность ~ производительность ~ рентабельность ~ умение, подготовленность;
дееспособность, оперативность;
работоспособность ~ умение ~ эффективность ~ attr.: ~ expert (или engineer) специалист по научной организации труда ~ attr.: ~ expert (или engineer) специалист по научной организации труда expert: efficiency ~ специалист по вопросам эффективности производства efficiency ~ специалист по рационализации производства execution ~ вчт. эффективность выполнения operative ~ вчт. коэффициент занятости technical ~ техническая эффективностьБольшой англо-русский и русско-английский словарь > efficiency
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7 standard
n1) норма; стандарт; эталон; уровень2) качество; критерий•to adopt double standards — применять двойной стандарт / подход
to establish standards for nuclear safety and environmental protection — устанавливать нормы ядерной безопасности и защиты окружающей среды
to meet medical standards before appointment — отвечать / удовлетворять требованиям медицинского заключения до назначения ( на должность)
to meet qualifying standards — отвечать требованиям / критериям, дающим право (на)
to provide a radical improvement in living standards — обеспечивать коренное улучшение жизненного уровня
to set a standard — устанавливать критерий / норму
- basic standardsto set a high standard (of smth) — показывать отличный пример (чего-л.)
- commercial standard
- cultural standards
- decline in living standards
- design standards
- double standard
- drop in living standards
- educational standard
- engineering standard
- environmental standards
- erosion of living standards
- ethnical standards
- fall of living standards
- falling living standards
- family living standards
- gold standard
- gold-exchange standard
- growth in living standards
- high living standards
- high production standard
- industrial standard
- international labor standards
- international standard
- Islamic standards
- labor efficiency standard
- labor performance standard
- labor safety standards
- living standards
- low living standards
- material standards
- moral standards
- national standard
- performance standard
- policy of double standards
- production standard
- productivity standard
- professional standard
- quality standard
- raising of educational standards
- rise in the standard of living
- safety standards
- scientific and technological standard
- social standards
- socially acceptable standards
- standard of behavior
- standard of conduct
- standard of life
- standard of living has fallen 15 per cent
- standard of living is lagging far behind of smth
- standard of living
- standard of well-being
- standards of accommodation
- standards of efficiency
- standards of labor
- standards of living declined steadily
- summery standards
- target standard
- trading standard
- universal moral standards
- up to world standards
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8 integrity
•• Integrity 1. quality of being honest and upright in character. 2. state of being complete (A.S. Hornby).
•• Среди предлагаемых в словарях переводов этого слова – честность, неподкупность. Например, a man of integrity – честный, неподкупный человек. В Уставе ООН integrity – добросовестность. На мой взгляд, ближе всего к этому английскому слову русское принципиальность, кстати, не всегда легко поддающееся переводу на английский. Такое значение слова integrity хорошо видно из следующей цитаты из статьи в журнале Time о «поколении Икс» – американской молодежи рождения 1965–1976 годов: 71% of Gen Xers – a higher percentage than their parents or grandparents – believe that “In this world, sometimes you have to compromise your principles.” Do they identify more with success or with integrity? More than half choose success; only a third of their elders select it.
•• В статье в газете Financial Times опубликованной через несколько дней после похорон принцессы Дианы, автор, критикуя английские телеканалы за чрезмерное, по его мнению, внимание к этому событию (...a search through all the terrestrial channels revealed nothing but the Diana story), пишет: It was left for Channel 4 to emerge with some credit and integrity intact. – Лишь четвертый канал сохранил хоть какое-то достоинство и принципиальность.
•• * Несмотря на, казалось бы, вполне освоенный русским языком корень (интеграл, интеграция и т.д.), слово integrity – одно из трудных для переводчика.
•• У этого слова по существу два значения – одно из них можно назвать «физическим» (словари иногда подразделяют его на два, но такое дробление кажется мне излишним), другое относится к сфере морали.
•• У первого значения в русском языке есть устойчивое соответствие – целостность, хотя оно не всегда дает стопроцентное попадание. Скажем, в словосочетании integrity of the World Bank русским соответствием будет устойчивость. В некоторых контекстах – сохранность. Structural integrity – прочность конструкции. Timing integrity – синхронизация. Equipment integrity – работоспособность оборудования.
•• Но гораздо труднее в переводе – второе значение. Лучшее его определение – в словаре Merriam-Webster: steadfast adherence to a strict moral or ethical code. Как мне кажется, это определение выявляет общий модуль двух значений, который можно было бы условно определить словом соответствие (прежнему состоянию или какой-то идеальной модели). Англо-русские словари дают очень ограниченный набор вариантов русского перевода. Например, Новый БАРС – честность, прямота, неподкупность. Нет даже слова добросовестность (Устав ООН: The paramount consideration in the employment of the staff and in the determination of the conditions of service shall be the necessity of securing the highest standards of efficiency, competence, and integrity – При приеме на службу и определении условий службы следует руководствоваться, главным образом, необходимостью обеспечить высокий уровень работоспособности, компетентности и добросовестности). Во многих случаях удачным вариантом будет принципиальность («обратное соответствие», которое дает, например, словарь Д. Ермоловича и Т. Красавиной, – adherence to one’s principles – не совсем удачно, так как по-русски имеется в виду все-таки приверженность не «своим принципам», а чему-то «более высокому», то есть скорее adherence to principle) или ответственность. Например, американская организация Office of Research Integrity занимается, судя по ее Интернет-сайту, следующим: monitors institutional investigations of research misconduct and facilitates the responsible conduct of research through educational, preventive, regulatory activities. По-русски ее название можно передать как управление по проблемам ответственности/добросовестности в научных исследованиях или научной этики.
•• Слово этика оказывается кстати и в других случаях. Вот слова журналиста Роберта Новака, обидевшегося на коллегу во время телепередачи и даже демонстративно покинувшего студию (случай в США редчайший): He said I was trying to please the editorial writers of The Wall Street Journal. I thought that was an unacceptable questioning of my integrity. В переводе, видимо, лучший вариант <...> я счел это неприемлемой попыткой поставить под сомнение мою журналистскую этику. Здесь подойдет также доброе имя – вариант, который лучше всего передает и смысл реакции шефа лондонской полиции Иана Блэра на обвинения, последовавшие за убийством в лондонском метро бразильца Жана-Шарля де Менезиса: Those accusations <...> strike at the integrity of this office and the integrity of the Metropolitan Police, and I fundamentally reject them.
•• Все эти варианты заслуживают, на мой взгляд, включения в словари. Но они не охватывают всего многообразия употребления слова integrity, которое во многих случаях требует поиска метонимического контекстуального соответствия. Пример из сообщения агентства Associated Press: Citing a United Nations-commissioned poll that showed “a high level of discontent and pessimism among staff concerning the integrity of the organization,” the report said that it had found “the morale is dismal.” Думаю, что здесь мы имеем дело с тем случаем, когда реальное словоупотребление вольно или невольно смешивает и несколько смазывает значения слова, и трудно найти лучший вариант, чем пессимизм относительно будущего организации, хотя в первом приближении удачным кажется и слово авторитет.
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9 level
1. nуровень; размер; степень; ступеньto be above / below the level of — быть выше / ниже уровня
to even out / up the cultural levels of — выравнивать уровни культурного развития
to exceed the level of — превышать уровень чего-л.
to fix the level of — устанавливать уровень чего-л.
to jump to a level — резко подняться / подскочить до уровня
to land on the street level — жарг. терять работу; оказываться на улице
to lie within a level — оставаться / находиться в пределах уровня
to maintain smth at a stable level — поддерживать что-л. на стабильном уровне
to preserve level — поддерживать что-л. на стабильном уровне
- at all levelsto sustain the present level of the country's living standards — поддерживать существующий жизненный уровень в стране
- at ambassadorial level
- at consular level
- at Foreign Ministers' level
- at grass-roots level
- at level
- at ministerial level
- at national level
- at observer level
- at political level
- at top level
- average level
- classification levels
- common level
- confidence level
- consumption level
- critical level
- cultural level
- damage level
- decision-making level
- desirable level
- economic level
- educational level
- elementary level of education
- employment level
- evening up of the economic development levels
- first level of education
- force level
- funding level
- grade level
- growth of wage level
- high level
- income level
- initial level
- lethal level
- level of action
- level of assurance
- level of business
- level of compensation
- level of development
- level of efficiency
- level of export / import
- level of forces
- level of infant mortality
- level of living
- level of production
- level of productivity
- level of radiation
- level of readiness
- level of responsibility
- minimum subsistence level
- morbidity level
- occupational level
- official poverty level
- on bilateral level
- on global level
- on local level
- on personal level
- on political level
- on the highest level
- on world level
- peak level
- people's cultural level
- permanent level
- political level
- post level
- poverty level
- pre-crash level
- pre-crisis level
- price level
- production level
- profit level
- radioactivity level
- record high level
- reduction of conventional weapons and troop levels in Europe
- safety level
- second level of education
- secondary level
- skill level
- social level
- stable level
- standard level
- stationary level
- stock level
- strong level
- subsistence level
- technological level
- tertiary level
- the dollar maintained its high level
- third level of education
- varying level
- within higher level
- within higher levels
- work level 2. v1) выравнивать; сглаживать (различия и т.п.) -
10 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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