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1 DDG
1) Компьютерная техника: dedicated data group2) Авиация: Dispatch Deviation Guide3) Военный термин: Deputy Director-General, Draw Down Guidance, Dual Display Generator, decoy discrimination group4) Техника: data display generator, digital data group, digital delay generator, digital display generator5) Сельское хозяйство: сухое сброженное зерно (distiller's dry grain)6) Химия: Deoxy D Glucose7) Сокращение: Deputy Director General, Guided Missile Destroyer8) Чат: Drop Dead Gorgeous -
2 lead
̈ɪled I
1. сущ.
1) хим. свинец
2) а) мор. лот to heave the lead, cast the lead ≈ бросать лот;
измерять глубину лотом б) грузило, отвес
3) пломба
4) сл. пуля hail of lead ≈ град пуль to get the lead ≈ быть застреленным
5) мн. свинцовые полосы для покрытия крыши;
покрытая свинцом крыша;
плоская крыша
6) грифель
7) мн.;
полигр. шпоны
2. гл.
1) тех. освинцовывать, покрывать свинцом
2) полигр. разделять шпонами
3. прил. свинцовый II
1. сущ.
1) а) лидерство;
руководство;
инициатива to assume the lead, take the lead ≈ взять на себя инициативу, выступить инициатором;
руководить (in) to build up, increase one's lead ≈ усиливать лидерство to follow smb.'s lead ≈ следовать чьей-л. инициативе to give up, lose, relinquish the lead ≈ уступать лидерство to hold, maintain the lead ≈ держать лидерство The black horse took the lead. ≈ Черная лошадь вышла вперед. Your candidate has a slight lead. ≈ Ваш кандидат лишь ненамного впереди. commanding lead ≈ руководящая инициатива Syn: precedence, precedency, advance, first place
2) пример, образец;
директива, указание Most of the legislators followed the lead of the governor. ≈ Большинство законодателей последовали примеру губернатора. Syn: guidance, model, example, direction, indication, leadership
3) ключ, решение;
указатель, намек to run down, track down a lead ≈ найти решение The police haven't a single lead. ≈ У полиции не было ни малейшей намека. Syn: clue, hint, guide
4) а) первое место, ведущее место в состязании to gain the lead, have the lead ≈ занять первое место б) театр.;
кино главная роль;
исполнитель( ница) главной роли to play the lead ≈ играть главную роль female lead ≈ главная женская роль male lead ≈ главная мужская роль Syn: leading role, star part
5) спорт разрыв между лидером и бегуном, идущим за ним
6) а) первый ход( в игре) б) карт. ход
7) краткое введение к газетной статье;
вводная часть
8) поводок, привязь
9) разводье( во льдах)
10) трубопровод;
канал
11) электр. подводящий провод
12) тех. опережение, предварение( впуска пара и т. п.)
13) тех. шаг( спирали, винта), ход (поршня)
14) тех. стрела, укосина
15) геол. жила;
золотоносный песок
16) воен. упреждение, приведение огня( по движущейся цели) ∙ blind lead ≈ тупик
2. гл.;
прош. вр. и прич. прош. вр. - led
1) вести, быть проводником, приводить to lead troops against the enemy ≈ вести войска против врага to lead a horse by the bridle ≈ вести лошадь под уздцы The path leads down to the river. ≈ Тропинка ведет к реке. She led the group from the bus to the auditorium. ≈ Она вела группу из автобуса в аудиторию. The prisoners were led into the courtroom. ≈ Заключенных вывели в зал суда. Syn: guide, show the way, steer, draw, direct, head, pilot
2) возглавлять, руководить, стоять во главе, управлять, командовать;
председательствовать The vice-chairman will lead the meeting. ≈ Собрание будет вести заместитель председателя. The quarterback leads the football team. ≈ Защитник возглавляет свою команду. Syn: direct, moderate, conduct, manage, preside over, control, head, command, domineer
3) приводить, склонять, убеждать, заставлять The candidate's integrity and strength led the voters to support him. ≈ Честность и сила кандидата склонили избирателей оказать ему поддержку. Syn: influence, persuade, incline, induce
4) быть, идти первым, опережать( в состязании) ;
превосходить
5) вести, проводить He leads a full, active life. ≈ Он живет полной насыщенной жизнью. to lead a depraved life, lead a loose life, lead a dissolute life ≈ развратничать, распутничать Syn: pass, conduct, pursue, experience, live
6) спорт направлять удар( в боксе)
7) охот. целиться в летящую птицу
8) карт. ходить
9) тех. опережать ∙ lead away lead back lead down lead into lead off lead on lead out of lead to lead up to( химическое) свинец - * ore свинцовая руда - * plate свинцовая пластинка - * plating освинцовывание - * spar, * vitriol свинцовый купорос, англезит - red * свинцовый сурик - white * свинцовые белила - sheet * листовой свинец - as heavy as * очень тяжелый грузило, отвес (морское) лот - to cast /to heave/ the * бросать лот, мерять глубину лотом (сленг) пуля, пули;
девять граммов свинца - * poison смерть от пули - a hail of * град свинца - to get the * быть застреленным, погибнуть от пули свинцовые полосы для покрытия крыши покрытая свинцом крыша;
плоская крыша - under the *s на чердаке, под крышей графит;
карандашный грифель (полиграфия) свинец, гарт (тж. hard *) (полиграфия) шпоны (разговорное) котелок, котел( из свинца) > to swing the * (морское) (военное) (жаргон) увиливать от работы, симулируя болезнь и т. п. > * balloon (американизм) (сленг) неудача;
провал > the joke was a * balloon эта острота не дошла (до публики) > to have * in one's pants( американизм) (сленг) двигаться как черепаха;
работать лениво;
быть тугодумом > get the * out of your pants! шевелись!, пошевеливайся!, поторапливайся! (техническое) освинцовывать, покрывать свинцом (полиграфия) разделять шпонами, прокладывать шпоны;
набирать на шпоны руководство, инициатива - to take the * брать на себя руководство, проявлять инициативу пример - to follow the * of smb. следовать чьему-л. примеру - to give smb. a * in smth. показать кому-л. пример в чем-л.;
увлечь кого-л. своим примером указание, директива ключ ( к решению чего-л) ;
намек развернутый подзаголовок, аннотация (перед статьей) вводная часть первое предложение или первый абзац информационной статьи газетная информация, помещенная на видное место первенство, первое место - in the * во главе( процессии и т. п.) - to have /to gain/ the * in a race занять первое место в состязании преим (спортивное) преимущество, перевес - to have a * of several metres опередить на несколько метров - to have an enormоus * in conventional weapons иметь огромный перевес в обычных видах оружия поводок;
привязь - the dog was on the * собака шла на поводке (театроведение) (кинематографический) главная роль (театроведение) (кинематографический) исполнитель или исполнительница главной роли (карточное) ход;
первый ход - whose * is it? чей ход? - it is your * ваш ход;
вам начинать( карточное) карта, масть (с которой начинают) - to return one's partner's ходить в масть;
поддерживать чью-либо инициативу (разговорное) дорожка, тропинка - blind * тупик искусственное русло( ведущее к мельнице) разводье (во льдах) ;
проход (среди дрейфующих льдов) (электротехника) подводящий провод ошиновка, электропроводка трубопровод;
канал (техническое) шаг или ход (винта или червяка) (техническое) отводной блок( спортивное) удар - * for the body удар в туловище( бокс) (техническое) центрирующая фаска( техническое) опережение, предварение (впуска пара и т. п.) (военное) учреждение, приведение огня ( по движущейся цели) - * element( военное) головное подразделение (геология) жила, жильное месторождение( геология) золотоносный песок( техническое) стрела;
укосина вести;
показывать путь - to * by the hand вести за руку - to * a blind man вести слепого человека - to * a horse вести лошадь в поводу - to * the way показывать путь;
вести за собой;
сделать первый шаг;
проявить инициативу - to * for landing (авиация) идти на посадку руководить, возглавлять;
управлять - to * an army командовать армией - to * an expedition руководить экспедицией - to * a mutiny стоять во главе мятежа - to * a choir управлять хором - to * the fashion быть законодателем мод - to * for the prosecution (юридическое) возглавлять обвинение - to * the Concervatives быть лидером консервативной партии занимать первое место;
быть впереди - to * the advance (военное) двигаться в голове наступающих войск - a brass band led the regiment впереди полка шел духовой оркестр( спортивное) идти первым (в состязании) ;
вести (бег) ;
лидировать - the big chestnut was *ing by three lenghts большая гнедая лошадь опередила других на три корпуса (спортивное) вести по очкам;
иметь, набрать больше очков превосходить - as an actor he certainly *s как актер он, несомненно, не имеет себе равных вести (какой-л. образ жизни) - to * a good life вести правильный /примерный/ образ жизни - to * a miserable existence влачить жалкое существование - to * a double life вести двойную жизнь вести;
приводить - where does this road * ? куда ведет эта дорога? - chance led him to London случай привел его в Лондон( out of) выходить, сообщаться( о комнате) - a bathroom *s out of the bedroom ванная примыкает к спальне вести, служить проводом или каналом приводить (к чему-л.) ;
вызвать( что-л.) ;
быть причиной( чего-л.) ;
иметь результатом - to * nowhere ни к чему не привести, оказаться безрезультатным - to * to illness кончиться болезнью - to * to a poor result дать незначительные результаты - fear led him to tell lies страх заставил его лгать - this led to disaster это привело к катастрофе;
это было причиной бедствия - this has led me to expect( smth.) это дало мне основание ожидать( что-л.) убедить, склонить( к чему-л.) ;
заставить, повлиять - he may be led but he won't be coerced его можно убедить, но нельзя принудить - what led you to think so? что заставило вас так думать? - I am led from all I hear to agree with you по всему, что я слышал /узнал/, я склонен с вами согласиться - what you say *s me to refuse то, что вы говорите, заставляет меня отказаться( into) вовлекать( во что-л.) - and * us not into temptation( библеизм) и не введи нас в искушение( юридическое) задавать наводящие вопросы( свидетелю) (карточное) ходить - to * hearts ходить с червей( техническое) опережать (военное) упреждать( шотландское) (юридическое) свидетельствовать;
представлять( доказательства и т. п.) > to * smb. a fine /pretty/ dance заставить кого-л. (поплясать), поманежить кого-л > to * smb. by the nose вести кого-л. на поводу;
держать кого-л. в полном подчинении > all roads * to Rome все дороги ведут в Рим > to * almost exclusively with one's left (спортивное) действовать почти исключительно левой рукой > to * smb. up the garden path обманывать кого-л.;
водить кого-л. за нос all roads ~ to Rome все дороги ведут в Рим lead быть, идти первым, опережать (в состязании) ;
превосходить;
he leads all orators он лучший оратор;
as a teacher he leads он лучше всех других учителей ~ свинец;
as heavy as lead очень тяжелый ~ воен. упреждение, приведение огня (по движущейся цели) ;
blind lead тупик chance led him to London случай привел его в Лондон curiosity led me to look again любопытство заставило меня взглянуть снова ~ пример, указания, директива;
to follow the lead( of smb.) следовать (чьему-л.) примеру ~ первое место, ведущее место в состязании;
to gain (или to have) the lead занять первое место ~ attr. свинцовый;
hail of lead град пуль;
to get the lead быть застреленным to give (smb.) a (или the) ~ поощрить, подбодрить( кого-л.) примером ~ attr. свинцовый;
hail of lead град пуль;
to get the lead быть застреленным to have a ~ of three metres (five seconds) опередить на три метра( на пять секунд) lead быть, идти первым, опережать (в состязании) ;
превосходить;
he leads all orators он лучший оратор;
as a teacher he leads он лучше всех других учителей ~ мор. лот;
to heave (или to cast) the lead мор. бросать лот;
измерять глубину лотом helix ~ ход винтовой линии ~ первый ход (в игре) ;
it is your lead вам начинать lead быть, идти первым, опережать (в состязании) ;
превосходить;
he leads all orators он лучший оратор;
as a teacher he leads он лучше всех других учителей ~ ввод ~ вести, проводить;
to lead a quiet life вести спокойную жизнь ~ (led) вести, приводить;
to lead a child by the hand вести ребенка за руку ~ вести ~ возглавлять ~ вывод ~ выводить ~ театр., кино главная роль или ее исполнитель(ница) ~ грифель ~ грузило, отвес ~ директива ~ геол. жила;
золотоносный песок to ~ (smb. to do smth.) заставить (кого-л. сделать что-л.) ;
what led you to think so? что заставило вас так думать? ~ заставлять ~ инициатива ~ контакт ~ краткое введение к газетной статье;
вводная часть ~ мор. лот;
to heave (или to cast) the lead мор. бросать лот;
измерять глубину лотом ~ спорт. направлять удар (в боксе) ~ тех. опережать;
lead away увлечь, увести ~ тех. опережение, предварение (впуска пара и т. п.) ~ опережение ~ тех. освинцовывать, покрывать свинцом ~ первенство ~ первое место, ведущее место в состязании;
to gain (или to have) the lead занять первое место ~ первый ход (в игре) ;
it is your lead вам начинать ~ пломба ~ поводок, привязь ~ эл. подводящий провод ~ приводить, склонять (к чему-л.), заставлять ~ пример, указания, директива;
to follow the lead (of smb.) следовать (чьему-л.) примеру ~ провод ~ проводник ~ разводье (во льдах) ~ полигр. разделять шпонами ~ спорт. разрыв между лидером и бегуном, идущим за ним ~ руководить, управлять, командовать, возглавлять;
to lead an army командовать армией ~ руководить ~ руководство;
инициатива;
to take the lead взять на себя инициативу, выступить инициатором;
руководить ~ руководство, инициатива ~ руководство ~ свинец;
as heavy as lead очень тяжелый ~ свинец ~ pl свинцовые полосы для покрытия крыши;
покрытая свинцом крыша;
плоская крыша ~ тех. стрела, укосина ~ трубопровод;
канал ~ указание ~ управлять ~ воен. упреждение, приведение огня (по движущейся цели) ;
blind lead тупик ~ карт. ход ~ карт. ходить;
to lead hearts (spades etc.) ходить с червей (с пик и т. д.) ~ охот. целиться в летящую птицу ~ тех. шаг (спирали, винта), ход (поршня) ~ pl полигр. шпоны ~ (led) вести, приводить;
to lead a child by the hand вести ребенка за руку ~ вести, проводить;
to lead a quiet life вести спокойную жизнь life: ~ образ жизни;
to lead a quiet life вести спокойную жизнь;
stirring life деятельная жизнь, занятость;
life of movement жизнь на колесах ~ руководить, управлять, командовать, возглавлять;
to lead an army командовать армией to ~ an orchestra руководить оркестром ~ attr. свинцовый;
hail of lead град пуль;
to get the lead быть застреленным ~ тех. опережать;
lead away увлечь, увести to ~ by the nose водить на поводу;
держать в подчинении;
to lead (smb.) a (pretty) dance заставить (кого-л.) помучиться;
поводить за нос, поманежить (кого-л.) to ~ for the prosecution (defence) юр. возглавлять обвинение (защиту) ~ карт. ходить;
to lead hearts (spades etc.) ходить с червей (с пик и т. д.) to ~ nowhere ни к чему не приводить ~ off начинать, класть начало;
открывать (прения, бал) ~ on завлекать, увлекать ~ out of выходить, сообщаться (о комнатах) ~ to вести к ~ to приводить (к каким-л. результатам) ~ up подготовка, введение to ~ (smb.) up the garden (path) вводить в заблуждение;
завлекать ~ up to наводить разговор (на что-л.) ~ up to постепенно подготовлять the path leads to the house дорога ведет к дому red ~ свинцовый сурик to return (smb.'s) ~ поддерживать (чью-л.) инициативу to return (smb.'s) ~ ходить в масть ~ руководство;
инициатива;
to take the lead взять на себя инициативу, выступить инициатором;
руководить to ~ (smb. to do smth.) заставить (кого-л. сделать что-л.) ;
what led you to think so? что заставило вас так думать? white ~ свинцовые белила -
3 lead
I [led] 1. сущ.1) хим. свинец- red lead- white lead2) = black lead графит для карандашей; грифельSyn:3) разг.; = cold lead пуля4) диал. бак, котёл5)а) мор. лотto heave / cast the lead — бросать лот; измерять глубину лотом
б) грузило, отвес6) ( leads) свинцовые полосы для покрытия крыши; покрытая свинцом крыша; плоская крыша7) ( leads) полигр. шпоны••- swing the lead- put lead in one's pencil 2. прил. 3. гл.1) тех. освинцовывать, покрывать свинцом2) полигр. разделять шпонамиII [liːd] 1. сущ.1)а) лидерство; руководство; инициативаto assume / take the lead — взять на себя инициативу, выступить инициатором; брать на себя руководство
to build up / increase one's lead — укреплять лидирующую позицию
to give up / lose / relinquish the lead — уступать лидерство
to hold / maintain the lead — держать лидерство
Syn:б) пример, образецMost of the legislators followed the lead of the governor. — Большинство законодателей последовали примеру губернатора.
to follow the lead of smb. — следовать примеру кого-л.
Syn:в) директива, указаниег) ключ (к разгадке чего-л.); указатель, намёкto run / track down a lead — найти решение
The police haven't a single lead. — У полиции нет ни единой зацепки.
Syn:д) журн. краткое изложение газетной статьи ( помещается непосредственно перед статьёй); первое, наиболее важное сообщение в сводке, информационном сообщении2) первое место, место впереди; спорт. преимущество, перевесin the lead — в положении лидера, в лидирующей позиции
to gain / have the lead — занять первое место
Each of our porters took the lead in turn. — Каждый наш носильщик по очереди занимал место во главе (отряда).
The black horse took the lead. — Чёрная лошадь вышла вперёд.
Your candidate has a slight lead. — Ваш кандидат немного впереди.
3)б) разводье ( во льдах), проход ( среди ледяного поля)в) тропинка; аллеяг) поводок, цепь ( на которой водят собак)to return one's partner's lead — получив руку, ходить с той же масти, что партнёр
6) геол.а) жилаSyn:б) = deep-lead / great-blue-lead золотоносный песок ( наносные залежи золота вдоль русла древних рек)7) театр.; киноа) главная рольSyn:leading role, star part8) муз. наиболее яркая часть пьесы (исполняемая оркестром, особенно джаз-бандом; солирующий исполнитель или инструмент; начальная часть пассажа, исполняемая солирующим инструментом)9) эл. подводящий провод10) тех.а) опережение, предварение (впуска пара и т. п.)в) стрела, укосина11) воен. упреждение, приведение огня ( по движущейся цели)12) концерт, даваемый в пользу нуждающегося, больного человека его друзьями; от friendly lead2. прил.передний; передовой, лидирующий3. гл.; прош. вр., прич. прош. вр. led1)а) вести, сопровождать, быть проводником; вести (за руку, на поводке); воен. возглавить войско и направить движениеto lead (a bride) to the altar, to church — вести (невесту) к алтарю, жениться
They led us down to the river. — Они вывели нас к реке.
She led the group from the bus to the auditorium. — Она провела группу из автобуса в аудиторию.
The prisoners were led into the courtroom. — Заключённых ввели в зал суда.
He longed to lead his men on to victory. — Он мечтал повести свои войска к победе.
Syn:I led him by roughly two feet and pressed the trigger of the Luger. (D. Hamilton) — Я взял упреждение на два фута и спустил курок.
2) влиять, склонять, убеждатьThe candidate's integrity and strength led the voters to support him. — Честность и сила кандидата побудили избирателей оказать ему поддержку.
She knew the colonel was easily led. — Она знала, что полковник легко поддаётся убеждению.
There was nothing in the prospectus to lead him to such a conclusion. — В проспекте не было ничего, что могло бы привести его к такому заключению.
Syn:3)а) вести, служить каналомThe path leads down to the river. — Тропинка ведёт к реке.
Their road led them through a little copse. — Дорога вела их через небольшую рощицу.
The road leads back to town. — Эта дорога ведёт обратно в город.
The path leads down to the main road. — Дорожка приводит к главной дороге.
Road signs lead the traffic out of the city. — Дорожные знаки указывают транспорту выезд из города.
б) вести, приводить (о мотивах, условиях, обстоятельствах)Chance led him to London. — Случай привёл его в Лондон.
Instinct early led him into the political arena. — Природное чутьё рано привело его на политическую арену.
в) ( lead to) приводить к (каким-л. результатам); быть причиной (чего-л.)Social drinking may lead to alcoholism. — Пьянство в компаниях может привести к алкоголизму.
г) ( lead into) приводить к (чему-л., обычно плохому), ввергать во (что-л.)Behaviour like this will lead you into trouble. — С таким поведением вам гарантированы неприятности.
4) вести (какой-л. образ жизни)He leads a full, active life. — Он живёт полной насыщенной жизнью.
- lead a depraved life- lead a loose life
- lead a dissolute lifeSyn:5) возглавлять, руководить, управлять, командоватьto lead a band / an orchestra — руководить оркестром, дирижировать оркестром
The vice-chairman will lead the meeting. — Собрание будет вести заместитель председателя.
The quarterback leads the football team. — Защитник возглавляет свою команду.
Of the causes pneumonia led the list. — Пневмония возглавляет список всех болезней.
Syn:6)а) быть первым, опережать ( в состязании); иметь преимущество, превосходитьAs a teacher he leads. — Как учитель он превосходит всех других.
б) ( lead into) приступать к (чему-л.), вступать во (что-л.)The pianist led into the next piece of music. — Пианист перешёл к новой мелодии.
7) юр. действовать в качестве главного адвоката в деле, возглавлять (защиту, обвинение)Lead originally from your strongest suit. — Сначала ходи с масти, которой у тебя больше всего.
I led the king of trumps. — Я положил козырного короля.
9) тех. опережать•- lead back to
- lead off
- lead on
- lead out
- lead through
- lead up to••- lead smb. a dance- lead smb. a chase
- lead the dance
- lead the van
- lead by the nose
- lead me to
- lead with one's chin -
4 fire
огонь; стрельба; ркт. пуск; обстрел; пожар; зажигать, воспламенять; вести огонь; стрелять; производить выстрел; см. тж. engagement; firing; shootingbring fire to bear (on) — обрушивать огонь, обстреливать
dedicate the fires of a battery (to a unit) — ставить задачу (батарее) на специальную огневую поддержку (части)
— aerial fires— APC fire— close-supporting fire— counterbattery neutralization fire— direct-supporting fire— general supporting fire— gun fire— indirect laying fire— live ammunition fire— overwatching fire— post-action fires— single shot fire— smoke laying fire— spluttered fire— supporting fire— throw fire into— turn fire on -
5 discharge
-
6 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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