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what does the power bill amount to

Толкование Перевод

1 amount

1. n
1) су́мма ж, ито́г м ( total)

2) коли́чество с ( quantity)
2. v
равня́ться, составля́ть (су́мму)

what does the power bill amount to? — на каку́ю су́мму счёт за электри́чество?

The Americanisms. English-Russian dictionary. > amount
2 rise

1. I
abs

1) too weak to rise слишком слаб, чтобы встать /подняться/; he rose and walked over to greet me он встал /поднялся/ и подошел ко мне поздороваться

2) what tune do you usually rise? в котором часу /когда/ вы обычно встаете;

3) a plane (a balloon, a lift, etc.) rises самолет и т.д. поднимается; bubbles (the fish, etc.) rise пузырьки и т.д. поднимаются (на поверхность); the lake rose and spread over the fields озеро вышло из берегов и затопило поля; the mercury /the glass, the barometer/ is rising барометр поднимается the mist /the fog/ is rising туман поднимается /рассеивается/; the bread has risen тесто поднялось /подошло/; the bread won't rise тесто никак не подходит /не поднимается/; yeast makes dough rise от дрожжей тесто поднимается; blisters rise волдыри появляются; what time does the sun rise? в котором часу /когда/ восходит солнце?

4) prices and costs (demands, etc.) rise цены и т.д. растут; his anger (one's wrath, one's temper, heat, fever, etc.) rises его гнев /раздражение/ и т.д. растет /усиливается/; at this news my spirits rose от этой новости у меня поднялось /улучшилось/ настроение; his temperature is rising у него поднимается /растет/ температура; her voice rose она повысила голос; a wind (a breeze, a gale, etc.) rises ветер и т.д. усиливается; his colour rose он покраснел

5) the people rose народ восстал

6) where does the Nile rise? откуда берет начало /где начинается/ река Нил?; a storm began to rise начала разыгрываться буря; a rumour rose возник слух; a feud rose разгорелась вражда

7) rise and come forward in the world приобретать вес и влияние в обществе; a man likely to rise человек с будущим, человек, который далеко пойдет
2. II
1) rise in some manner rise abruptly (reluctantly, majestically, unanimously, obediently, etc.) резко /внезапно/ и т.д. вставать (на ноги) /подниматься/; he fell never to riseI again он упал и больше уже не поднялся

2) rise at some time rise early (very early, late, etc.) вставать рано и т.д.; the sun hasn't risen yet солнце еще не взошло

3) rise in some manner the ground rose sharply поверхность земли /почва/ резко /круто/ поднялась the road began rising gradually дорога начала постепенно подниматься, начался пологий подъем (на дороге); the smoke from our fire rose straight up in the still air в неподвижном воздухе дым от нашего костра поднимался прямо вверх; the river is rising fast вода в реке быстро подымается /прибывает/; rise at some time new buildings are rising every day с каждым днем растут /подымаются/ новые здания; weeds rose overnight за ночь выросли сорняки; the fog rose at last наконец туман рассеялся; the curtain's already risen занавес уже поднялся, спектакль уже начался

4) rise at some time the news made our spirits rise once again от этого сообщения у нас снова испортилось настроение; his passion rose from day to day с каждым днем страсть его становилась сильней
3. III
1) rise so many times they say a drowning man rises three times говорят, что утопающий всплывает /поднимается/ на поверхность три раза

2) rise some distance the tree rises 20 feet дерево достигает высоты в 20 футов; the mountain rises a thousand feet эта гора возвышается на тысячу футов; the river (the flood, etc.) lias risen five feet вода в реке и т.д. поднялась на пять футов; rise for some amount rise two feet (one per cent, etc.) возрастать /увеличиваться/ на два фута и т.д.

3) rise to some age usually in the Continuous she is rising twelve ей скоро будет двенадцать
4. IV
1) rise smth. at some time he did not rise a fish (a bird, etc.) all day за весь день он не поймал ни одной рыбы и т.д.

2) rise some amount [for smth.] sugar has risen a penny a pound сахар подорожал на пенни за фунт
5. XIII
1) rise to do smth. rise to welcome smb. (to applaud, to answer, to help them, etc.) встать /подняться/, чтобы приветствовать кого-л. и т.д.

2) rise to be smb. rise to be a general дослужиться до генерала, стать генералом; rise to be a partner (deputy to the Reichstag, President of the Republic, etc.) выдвинуться и стать компаньоном и т.д.
6. XV
rise in some state

1) the moon rose red взошла красная луна

2) the morning rose fair and bright наступило хорошее утро
7. XVI
1) rise from smth. rise from one's knees (from one's feet, from a chair, etc.) подняться с колен и т.д., she was unable to rise from her seat она не смогла /была не в состоянии/ встать с места; rise from [the] table встать из-за стола, закончить еду; rise from one's dinner встать из-за стола после обеда; rise from the book with a feeling of satisfaction встать после чтения книги с чувством удовлетворения; he looks as though he had risen from the grave он выглядит так, словно встал из гроба; rise off /from/ smth. a bird (an aeroplane, an airship, etc.) rises from /off/ the ground птица и т.д. поднимается /взлетает/ с земли; smoke (vapour, mist, etc.) rises from the valleys дым и т.д. поднимается из долин; bubbles rose from the bottom of the lake со дна озера поднимались пузырьки; rise in (to) smth. a bird (an airship, a kite, the smoke, etc.) rises in (to) the air (into the sky, etc.) птица и т.д. поднимается в воздух и т.д.; the sun rises in the east солнце всходит на востоке; cork rises in water в воде пробка не тонет /всплывает наверх/; rise over smth. the sun rose over the wood солнце взошло /поднялось/ над лесом; rise on smth. the horse rose on its hind legs лошадь встала на дыбы; the hair rose on his head у него волосы встали дыбом; rise to smth. rise to one's feet встать /подняться/ на ноги; rise to one's knees подняться на колени (из лежачего положения); rise to the surface всплывать на поверхность

2) rise at some time rise at dawn (in the morning, etc.) вставать /просыпаться/ на рассвете и т.д.; he rose at 7 and went to bed at 10 он встал в семь и лег спать в десять; rise with smth. rise with the sun вставать с восходом солнца /= с петухами/

3) rise in (on, behind, above, etc.) smth., smb. rise in the foreground (in the distance, behind the school, out of a flat plain, from the very waterside, etc.) возвышаться /подниматься/ на переднем плане и т.д.; rise above the neighbouring peaks (above sea-level, above the sea, etc.) возвышаться над соседними вершинами и т.д.; houses are rising on the edge of town на краю города вырастают /поднимаются/ дома; a range of hills rose on our left слева от нас тянулась гряда холмов; a hill rises behind the house позади дома возвышается холм; the immense building rose before our eyes огромное здание подымалось у нас перед глазами: a picture (an idea, a thought, a lovely vision, a scene, etc.) rises before /in/ the /one's/ mind (in /before, within/ smb., etc.) в воображении и т.д. возникает картина и т.д., rise to smth. rise to a thousand feet (to a height /to an altitude/ of 60 feet, etc.) подниматься /возвышаться/ на тысячу футов и т.д.; rise to the highest level подняться на высший /самый высокий/ уровень; the tears rose to his eyes на глазах у него появились слезы; rise in some direction a road (a path, a line, a surface, the land, etc.) rises in this or that direction дорога и т.д. поднимается в этом или том направлении; a stately castle rose to the west of the town к западу от города возвышался величественный замок; a blister has risen on my heel на пятке у меня вскочил волдырь; rise at some time the curtain will rise at 8 занавес поднимется /откроется/ в восемь часов

4) rise after smth. the river is rising after the heavy rain после сильного дождя уровень воды в реке поднимается /повышается, растет/; rise to smth. rise to six shillings the ounce (to l

3)

to a much higher price, etc.) возрастя /подняться/ в цене до шести шиллингов за унцию и т.д.; sugar has risen to twice its old price цена на сахар поднялась вдвое; his voice rose to a shriek голос его сорвался на крик; his language does not rise to the dignity of poetry его язык не достигает уровня подлинного поэтического языка; rise to the occasion оказаться на высоте положения; she always rises to an emergency в трудные моменты она умеет собраться; rise to one's responsibilities справиться со своими обязанностями; rise to the requirements оказаться способным отвечать предъявляемым требованиям; rise beyond smth. his expense rose beyond his expectations расходы у него выросли сверх его ожиданий; rise in smth. rise in anger (in excitement, in joy, etc.) подниматься /повышаться/ в гневе /раздражении/ и т.д. (о голосе); this author's style rises in force of expression стиль этого автора становится все более выразительным; rise with (at) smth. interest rises with each act of the play с каждым актом интерес к пьесе возрастает; his anger rose at that remark при этих словах в нем вспыхнул гнев; rise above smth. rise above prejudices (above petty jealousies, above mediocrity, above events, above the commonplace, etc.) быть выше предрассудков и т.д. || rise to /at/ the /a/ bait /to the fly/ попасться на удочку, клюнуть на что-л.; rise to it поддаться на провокацию

5) rise in smth. rise in rebellion /in revolt/ поднять восстание; rise in revolution начать революцию; rise against smth., smb. rise against oppression (against nations, against an oppressor, against the government, against the tyrant, etc.) восставать против угнетения и т.д.; they rose against their cruel rulers они восстали /подняли восстание/ против своих жестоких правителей; rise against a resolution (against a bill, etc.) выступать против резолюции и т.д.; my whole soul /being/ rises against it все мое существо восстает против этого; rise at smth. my gorge rises at the thought при одной лишь мысли об этом я чувствую отвращение

6) rise from (in) smth. the river rises from a spring (in the hills, in its bed, in a mountain, etc.) река берет свое начало из родника и т.д.; a quarrel (trouble, a difficulty, etc.) rises from a misunderstanding (from misapprehension, from mere trifles, etc.) ссора и т.д. возникает из-за того, что люди не понимают друг друга и т.д.; a sound of laughter rises in the next room в соседней комнате возникает /раздается/ смех; Tokyo rose from the ashes Токио поднялся из пепла; rise between smb. a quarrel rose between them между ними возникла ссора

7) rise to smth. rise to a top position (to premiership, to great power, to supremacy, to a height of prosperity, to the rank of a first-class military power, etc.) достичь ведущего положения и т.д.; rise to greatness стать великим человеком /знаменитостью/; he rose to importance at an early age он выдвинулся еще в молодые годы; he rose to eminence at Paris as a journalist and author в Париже он стал знаменитым журналистом и писателем; he rose to international fame almost overnight он внезапно приобрел мировую известность; rise from smth. rise from a low position (from nothing, etc.) подняться из низов и т.д., выбиться в люди и т.д.; rise from the ranks стать офицером; rise from smb., smth. to smb., smth. rise from errand boy to president ( from small beginnings to take one's place among the first merchants of the city, from obscurity to national fame, etc.) подняться /продвинуться/ от рассыльного до президента и т.д.; rise in smth. rise in status занять более высокое положение; rise in.the world преуспеть, выбиться в люди; rise [immensely] in one's (smb.'s) estimation (in one's (smb.'s) opinion, in the scale of usefulness, etc.) [значительно] вырасти в своих собственных (в чьих-л.) глазах и т.д.; rise by smth. rise by merit only продвинуться в жизни только благодаря своем [собственным] заслугам
8. XIX1
rise like smth.

1) tile building rose like a dream здание возникло, как сновидение

2) rise like a phoenix from its ashes возродиться, как [птица] феникс из пепла
9. XXI1
rise smth. in some time the river rose thirty feet in eight hours за восемь часов вода в реке поднялась на тридцать футов; rise smth. in (to) smth. the Eiffel Tower rises 100 feet in (to) the air Эйфелева башня поднимается ввысь на сто футов
10. XXV
rise as...

1) the men all rose as we came in когда мы вошли, все мужчины встали

2) the path rises as it approaches the woods (the house) у леса (у дома) дорога подымается /идет вверх/; his voice rose as he saw their faces lengthening голос у него зазвучал громче, когда он увидел, как у них вытягиваются лица

English-Russian dictionary of verb phrases > rise
3 come

1. v приходить; идти

to come to the office — приходить на службу

to come home — приходить домой

to come down — спускаться, опускаться

please ask him to come down — пожалуйста, попросите его сойти вниз

the curtain came down — занавес опустился

to come up — подниматься, идти вверх

I saw him coming up the hill — я видел, как он поднимался в гору

the diver came up at last — наконец водолаз появился на поверхности

the curtain came up — занавес поднялся

to come along the street — идти по улице

I saw him coming along the road — я видел, как он шёл по дороге

to come by — проходить мимо

I will wait here until he comes by — я буду ждать здесь, пока он не пройдёт

to come forward — выходить вперёд, выступить

volunteers, come forward — добровольцы, вперёд!

to come in — входить

ask him to come in — попросите его войти

to come into a room — входить, в комнату

to come out — выходить

when he came out it was dark — когда он вышел, было уже темно

the moon has come out — взошла луна

to come back — вернуться, прийти назад

he will come back — он возвратится

to come late — приходить поздно

come this instant — приходи немедленно

be sure to come — приходите обязательно

come again soon — приходите поскорее опять

come up on the beam — приходить на траверз

come to an agreement — приходить к соглашению

2. v приезжать, прибывать

he came to London last night — он приехал в Лондон вчера вечером

3. v идти; ехать

come! — пошли!, идём!

coming! — иду! сейчас!

are you coming my way? — вам со мной по пути?

to come past — проходить мимо

a number of people came past — мимо прошло много народу

the soldier had orders not to let anybody come past — солдат получил приказ никого не пропускать

come along — идти вместе

come to power — придти к власти

4. v подходить, приближаться

the train is coming to the station — поезд подходит к станции

come nearer! — подойди ближе!

come up — подходить

to come near — приближаться

come alongside — подходить к борту

come to grips — подходить вплотную

to come to the crunch — приближаться к развязке

5. v доходить, достигать

the forest came to the very bank — лес доходил до самого берега

does the railway come right to the town? — подходит ли железнодорожная линия к самому городу?

his voice came to me through the mist — его голос доносился до меня сквозь туман

through the open window came the sounds of a piano — из открытого окна раздавались звуки рояля

come to a standstill full stop — доходить до мертвой точки

come to a stop full stop — доходить до мертвой точки

come across — быть понятным, доходить до собеседника

6. v равняться, достигать

your bill comes to ?10 — ваш счёт равняется десяти фунтам

come short of — иметь недостаток в; не достигать; не достичь; не достигнуть; не оправдывать; не оправдать

7. v сводиться

it all comes to the same thing — всё это сводится к одному и тому же

8. v прийти; достичь

to come to an understanding — прийти к соглашению, договориться

the time had come for her to lie in — ей пришло время рожать

come to an understanding — прийти к соглашению; договориться

he said she should come — он сказал, чтобы она пришла

I fear that I cannot come — боюсь, что не смогу прийти

to come in a minute or two — прийти через минуту-две

9. v наступать, приходить

spring came — пришла весна

a crisis is coming — приближается кризис

his turn came — наступила его очередь, настал его черёд

ill luck came to me — меня постигла неудача

come to — приходить в себя

come home — приходить домой

come after — приходить после

come in — приходить, прибывать

come on — наступать, надвигаться

10. v ожидаться, предстоять

the time to come — будущее

the years to come — грядущие годы

the life to come — будущая жизнь

how many pigs are expected to come forward this month? — какое поступление свиней на рынок ожидается в этом месяце?

11. v появляться, возникать

an idea came into his head — ему пришла в голову мысль, у него возникла идея

inspiration came to him — на него нашло вдохновение

it comes to me that I owe you money — я припоминаю, что я вам должен

to come into the picture — появляться, выступать

to come into existence — возникать, появляться

come into existence — возникать; появляться

come into service — возникать; появляться

come into being — возникать; появляться

12. v находиться

on what page does it come? — на какой это странице?

come up with — находить

13. v случаться; происходить; проистекать

this comes from disobedience — это происходит от непослушания

how did it come that you quarrelled? — как это вы поссорились?

no harm will come to you — с тобой ничего не случится; тебе ничего не грозит

to come together — происходить одновременно

come from the lineage — происходить из рода

to come to pass — происходить, случаться

come to pass — случаться; случиться

come about — происходить, случаться

14. v выходить, получаться, приводить

to come to good — дать хороший результат

to come to no good — плохо кончить

it will come all right in the end — в конце концов всё будет в порядке

nothing came of the matter — из этого дела ничего не вышло

no good will come of it — ничего хорошего из этого, не получится, это до добра не доведёт

a dream that came true — сбывшаяся мечта

come out of — выходить из

come to the wind — приводиться к ветру

come off the press — выходить из печати

come into the wind — приводиться к ветру

come to takeoff power — выходить на взлетный режим

15. v происходить, иметь происхождение

this word comes from Latin — это слово латинского происхождения

this book comes from his library — эта книга из его библиотеки

he comes from London — он родом из Лондона

come of — происходить с

16. v прорастать, всходить, расти

the corn comes — пшеница всходит

come upon — сходить

17. v амер. разг. устроить, сделать

come to do — начинать делать

come to be known — сделаться известным

come up in the world — сделать карьеру; преуспеть в жизни

come to a conclusion — делать вывод; приходить к заключению

18. v разг. испытать оргазм, кончить

to come to a sad end — плохо кончить

19. v выражает

come out with it, boy — ну, парень, выкладывай

20. v упрёк, протест ну что вы!

what? He here! Oh! come, come! — как? Он здесь?! Да оставьте вы!

come hell or high water — несмотря ни на что; вопреки всему

telegraph to him to come — телеграфируй, чтобы он приехал

it has come to my attention that — я обратил внимание что

where do I come in? — при чём тут я?, что мне до этого?

come again? — простите, не расслышал, что вы сказали?

21. v увещевание полно!, ну, ну!

now come! be patient! — ну потерпите; имей терпение

to come down squab on the floor — рухнуть на пол

come full astern — давать полный назад

come full ahead — давать полный вперед

to come to naught — свестись к нулю

come to naught — свелся к нулю

22. v будущее

in times to come — в будущем, в грядущие времена

in years to come — в ближайшие годы; в будущем

23. v считать, считая с

a fortnight come Sunday — через две недели со следующего воскресенья

he will come at one — он придёт в час

come to the table — сел за стол переговоров

what has come over you? — что на вас нашло?

Синонимический ряд:

1. advance (verb) advance; come along; get along; march; move; proceed; progress

2. amount (verb) add up; aggregate; amount; number; sum into; sum to; total

3. amounted (verb) added up; aggregated; amounted; numbered; run into; run to; summed into; summed to; totaled or totalled

4. arrive (verb) appear at; approach; arrive; attain; close in; draw near; get; get in; show

5. arrived (verb) arrived; got in or gotten in; got or gotten; reached; shown or showed; shown up or showed up; turned up

6. become (verb) become; go; gone; grown; run; turn; turned; wax; waxed

7. happen (verb) befall; betide; break; chance; do; fall; fall out; give; hap; happen; occur; pass; transpire

8. happened (verb) befallen; betided; broken; chanced; come off; developed; done; fallen out; given; happened; occurred; passed; risen; transpired

9. reach (verb) develop; expand; extend; grow; join; reach; spread; stretch

10. reach orgasm (verb) climax; copulate; ejaculate; enjoy sex; have an orgasm; reach orgasm; reach sexual fulfillment

11. show up (verb) appear; be accessible; be at one's disposal; be convenient; be handy; be obtainable; be ready; enter; show up; turn up

12. sprung (verb) arise; derive; emanate; flow; hail; issue; originate; rise; sprung; stem

Антонимический ряд:

leave; withdraw

English-Russian base dictionary > come
4 near cash

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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.

Introduction

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.

Principles of the framework

The UK's public spending framework is based on several key principles:
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consistency with a long-term, prudent and transparent regime for managing the public finances as a whole;
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the judgement of success by policy outcomes rather than resource inputs;
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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
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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:
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the Golden Rule states that over the economic cycle, the Government will borrow only to invest and not to fund current spending; and
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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)

The framework for public expenditure is divided between
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Departmental Expenditure Limit ( DEL) spending, which is planned and controlled on a three year basis in Spending Reviews; and
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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.

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Departmental Expenditure Limits ( DEL)

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.

Annually Managed Expenditure ( AME)

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.

Total Managed Expenditure

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.

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Resource Accounting and Budgeting ( RAB)

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.
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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.
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Within the Resource Budget DEL, departments have separate controls on:
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Near cash spending, the sub set of Resource Budgets which impacts directly on the Golden Rule; and
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Administration Budgets (see below)

Administration Budgets

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.

Spending Reviews

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:
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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;
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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
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not only allocated near cash spending to departments, but also – since SR2002 - set Resource DEL plans for non cash spending.

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Comprehensive Spending Review 2007

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:
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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;
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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;
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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
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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.

Obtaining good performance

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.

Departmental Investment Strategies (DISs)

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

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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
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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

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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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64Managing Public Money

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