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be high on the priority

Толкование Перевод

1 be high on the priority

Логистика: обеспечиваться в первую очередь

Универсальный англо-русский словарь > be high on the priority
2 being high on the priority

Логистика: обеспечивание в первую очередь

Универсальный англо-русский словарь > being high on the priority
3 be high on the priority

обеспечиваться в первую очередь

English-Russian dictionary of logistics > be high on the priority
4 been high on the priority

обеспечивался в первую очередь

English-Russian dictionary of logistics > been high on the priority
5 being high on the priority

• обеспечивание в первую очередь

• обеспечивающийся в первую очередь

English-Russian dictionary of logistics > being high on the priority
6 were high on the priority

обеспечился в первую очередь

English-Russian dictionary of logistics > were high on the priority
7 priority

1. n
приоритет; преимущество; первоочередность; порядок срочности, порядок очередности; первоочередная задача

to accord special priority — уделять первоочередное внимание

to address priorities — заниматься первоочередными проблемами

to adopt (a set of) priorities — устанавливать порядок очередности чего-л.

to be of the highest priority — быть первоочередной задачей

to determine development priorities — определять приоритет развития

to establish an order of priority — устанавливать очередность / порядок рассмотрения вопросов

to give priority to smth — отдавать приоритет чему-л.

to give lower priority to smth — считать что-л. менее срочным делом

to have priority — иметь приоритет; быть первоочередной задачей

to justify the priority — оправдывать приоритет

to place first priority on smth — придавать первостепенное значение чему-л.

to put priority on smth — считать что-л. срочным делом

to receive high priority — получать преимущественное право / приоритет / первоочередность; приобретать первостепенное значение

to select industrial priorities — устанавливать приоритеты промышленного развития

to take priority — пользоваться преимуществом

- absolute priority
- economic priorities
- existing priorities
- first priority
- high priority
- industrial development priorities
- key domestic priority
- low priority
- main priority
- matter of high priority
- maximum priority
- motion for priority
- national priorities
- order of priority

- overriding priority
- priority of items
- priority of the questions
- projects of equally high priority
- request for priority
- sufficient priority
- switch of priorities from... to...
- top priority
- topics of high priority 2. a
приоритетный, первоочередной

Politics english-russian dictionary > priority
8 priority

n

1) приоритет

2) очередность, порядок очередности

- absolute priority
- application priority
- budget priority
- convention priority
- creditor priority
- currency priority
- dynamic priority
- first priority
- high priority
- indicative priority
- legal priority of creditors
- mortgage priority
- national priorities
- operational priority
- overriding priority
- partial priority
- patent priority
- relative priority
- rigid priority
- top priority
- priority for the payment of the company's debts
- priority of an application
- priority of authorship
- priority of a claim
- priority of creditors
- priority of debts
- priority of an invention
- priority of lien
- priority of mortgages
- priority of questions under consideration
- priority of a trademark
- in order of priority
- in the following order of priority
- of high priority
- assign priorities
- claim priority
- establish priority
- give priority
- have priority
- lay down the order of priority
- reserve priority
- set up priorities

English-russian dctionary of contemporary Economics > priority
9 priority

n

1) предшествование; порядок очерёдности; срочность; первоочерёдность

- order of priority

- request for priority

- motion for priority

- as a matter of high priority

- on a priority basis

- be of the highest priority

- priorities in negotiations

- accord priority

- give priority

- accord special priority

- give special priority

- priority to be accorded in the voting of amendments

- establish an order of priority

- give absolute priority

- give first priority

- give lower priority

- observe the rules of priority

- establish priorities among a number of interests

- single out measures for priority treatment

- order of priority of statutory heirs

2) приоритет; старшинство, первенство

- have priority

•

- top priority

- priority list of topics

- give top priority to smth.

- priority target

- priority of work

- first priority

- high priority measures

- priority right

- priority goal

English-russian dctionary of diplomacy > priority
10 priority

1. n приоритет; старшинство, первенство

priority share — привилегированная акция

last note priority — приоритет последней ноты

priority of an application — приоритет заявки

priority of invention — приоритет изобретения

priority rule — правило назначения приоритета

priority structure — структура с приоритетами

2. n преимущественное право

priority right — первоочередное право

right of priority — преимущественное право

priority to land — право внеочередной посадки

legal priority — юридическое преимущественное право

benefit of priority right — льготное право приоритета

3. n предшествование

4. n порядок очерёдности, очерёдность; срочность

first priority — первоочерёдность

of high priority — первоочередной, неотложный, срочный

high priority measures — первоочередные задачи; неотложные мероприятия

priority message — срочное донесение

priority target — цель первой очереди

priority of work — порядок срочности работ

on a priority basis — на основании установленной очерёдности

priority of shipment — график срочности отправления грузов

priority of need — срочность удовлетворения потребности

priority tightening — затяжка в приоритетном порядке

message priority index — индекс категории срочности

having higher priority — имеющий большую срочность

5. n право преимущественного движения, очерёдность проезда

favor with a priority — предоставлять право первоочередного обеспечения

Синонимический ряд:

1. antecedence (noun) antecedence; precedence; precedency; previousness

2. preeminence (noun) preeminence; superiority; urgency

3. preference (noun) preference; prerogative; primacy; privilege; rank; seniority; supremacy; tenure; the lead

Антонимический ряд:

insignificance

English-Russian base dictionary > priority
11 priority

[praıʹɒrıtı] n
1. 1) приоритет; старшинство, первенство

priority share - фин. привилегированная акция

priority of invention - приоритет в изобретении

creditor by priority - юр. привилегированный кредитор

2) преимущественное право (тж. priority right(s), right of priority)

to rank in priority with /to/ smb., smth., to have /to take/ priority over /of/ smb., smth. - пользоваться преимуществом перед кем-л., чем-л. [см. тж. 2, 1)]

2. 1) предшествование

to have /to take/ priority over /of/ smb., smth. - предшествовать кому-л., чему-л. [см. тж. 1, 2)]

2) порядок очерёдности, очерёдность; срочность

first /top/ priority - первоочерёдность

of high /top/ priority - первоочередной, неотложный, срочный (о задаче и т. п.)

high priority measures - первоочередные задачи; неотложные мероприятия

priority message [printing, mail] - срочное /внеочередное/ донесение [выполнение заказов на типографские работы, почтовое отправление]

priority target - воен. цель первой очереди

priority of work - порядок срочности работ

on a priority basis - на основании установленной очерёдности

to observe the rules of priority - соблюдать правила очерёдности

to establish an order of priority - установить порядок /очерёдность/ вопросов ( повестки дня)

to define one's priorities - определить свои приоритеты

to give priority to smth. - а) придавать, уделять первостепенное значение чему-л.; we must give top priority to housing - мы должны в первую очередь /в первую голову/ заняться решением жилищной проблемы; б) устанавливать очерёдность (работ и т. п.)

3. право преимущественного движения ( автомобилей), очерёдность проезда

НБАРС > priority
12 priority

praɪˈɔrɪtɪ сущ.
1) первенство, преимущество, приоритет, старшинство to establish, set a priority ≈ расставить приоритеты, определить систему ценностей to reexamine, rethink priority ≈ пересмотреть систему ценностей to reorder, sort out one's priorities ≈ изменить приоритеты Syn: seniority
2) порядок срочности;
очередность take priority of smth. приоритет;
старшинство, первенство - * share( финансовое) привилегированная акция - * of invention приоритет в изобретении - creditor by * (юридическое) преимущественный кредитор преимущественное право (тж. right of *) - to rank in * with /to/ smb., smth пользоваться преимуществом перед кем-л. чем-л. предшествование - to have /to take/ * over /of/ smb., smth. предшествовать кому-л., чему-л. порядок очередности, очередность;
срочность - first /top/ * первоочередность - of high /top/ * первоочередной, неотложный, срочный( о задаче и т. п.) - high * measures первоочередные задачи;
неотложные мероприятия - * message срочное /внезапное/ донесение - * target( военное) цель первой очереди - * of work порядок срочности работ - on a * basis на основании установленной очередности - to observe the rules of * соблюдать правила очередности - to establish an order of * установить порядок /очередность/ вопросов (повестки дня) - to define one's priorities определить свои приоритеты - to give * to smth. придавать, уделять первостепенное значение чему-л.;
устанавливать очередность (работ и т. п.) - we must give top * to housing мы должны в первую очередь /в первую голову/ заняться решением жилищной проблемы право преимущественного движения (автомобилей), очередность проезда alternating priorities вчт. чередующиеся приоритеты break-in ~ вчт. приоритет прерывающий обслуживание claim ~ пат. притязать на приоритет ~ приоритет, старшинство;
to consider( smth.) a priority придавать (чему-л.) большое значение dynamic ~ вчт. динамический приоритет dynamic ~ system вчт. система с динамическими приоритетами first ~ первоочередность give ~ to давать преимущество interrupt ~ вчт. приоритет прерывания legal ~ юридическое преимущественное право nonbreak-in ~ вчт. приоритет не прерывающий обслуживание nonpreemptive ~ вчт. приоритет не прерывающий обслуживание nonpreemptive ~ system вчт. система с приоритетом без прерывания preemptive ~ вчт. приоритет прерывающий обслуживание preemptive ~ system вчт. система с прерывающим приоритетом preemptive repeat ~ вчт. приоритет прерывающий обслуживание preemptive resume ~ вчт. приоритет прерывающий обслуживание priority очередность;
первоочередность ~ очередность ~ первенство ~ первоочередность ~ порядок очередности ~ порядок срочности, очередности;
order of priority очередность ~ предшествование ~ преимущественное право ~ приоритет, старшинство;
to consider (smth.) a priority придавать (чему-л.) большое значение ~ приоритет, первенство, старшинство, преимущество, преимущественное право ~ приоритет ~ приоритет первого ответа на предложение заключить сделку в биржевом торге ~ старшинство ~ of claims in bankrupt estate очередность претензий на имущество несостоятельного должника ~ selection for service вчт. обслуживание с приоритетом state ~ вчт. приоритет зависящий от состояния системы statement ~ вчт. приоритет оператора static ~ вчт. статический приоритет statical ~ вчт. статический приоритет to take ~ of... пользоваться преимуществом... to take ~ of... предшествовать...

Большой англо-русский и русско-английский словарь > priority
13 priority measures

1. первоочередные задачи

high priority measures — первоочередные задачи; неотложные мероприятия

2. неотложные меры

enforcement measures — принудительная мера

extraordinary measures — чрезвычайные меры

immediate measures — безотлагательные меры

inefficient measures — недейственные меры

the requisite measures — необходимые меры

English-Russian base dictionary > priority measures
14 goods of first priority

товары первой необходимости

being high on the priority — обеспечивание в первую очередь

been high on the priority — обеспечивался в первую очередь

be high on the priority — обеспечиваться в первую очередь

were high on the priority — обеспечился в первую очередь

English-Russian base dictionary > goods of first priority
15 first priority services
1. первоочередные сервисы
первоочередные сервисы
Определенные сервисы, оказывающие высокое влияние на клиентский опыт и имеющие сложный механизм выполнения. Обычно интегрируются со многими ФНД, и, следовательно, требуют раннего детального планирования. Сервисы, требующие значительных расходов/инвестиций, также относятся к первоочередным сервисам.
[Департамент лингвистических услуг Оргкомитета «Сочи 2014». Глоссарий терминов]

EN

first priority services
Selected services having high impact on client experience and high complexity of delivery, usually involving integration with numerous FAs, which causes the necessity for early detailed planning. Services which require sufficient costs/investments are also regarded as first priority ones.
[Департамент лингвистических услуг Оргкомитета «Сочи 2014». Глоссарий терминов]

Тематики
- спорт (службы Игр)
EN
- first priority services
Англо-русский словарь нормативно-технической терминологии > first priority services
16 get off on the right foot

Идиоматическое выражение: правильно выстроить отношения (And getting off on the right foot with the new American President is high on everyone's priority.)

Универсальный англо-русский словарь > get off on the right foot
17 getting off on the right foot

Общая лексика: должным образом начать взаимоотношения (And getting off on the right foot with the new American President is high on everyone's priority. (BBC, "Leaders gather for G20 summit")), произвести хорошее впечатление

Универсальный англо-русский словарь > getting off on the right foot
18 shift resources away from the low priority tasks and towards the high priority tasks

Программирование: переключение ресурсов с низкоприоритетных задач на высокоприоритетные

Универсальный англо-русский словарь > shift resources away from the low priority tasks and towards the high priority tasks
19 agenda

n

повестка дня

to adhere to the agenda — придерживаться повестки дня

to adopt / to approve the agenda — одобрять / утверждать / принимать повестку дня

to agree on an agenda — согласовывать повестку дня

to appear on the agenda — значиться / фигурировать в повестке дня

to be at the top of the agenda — быть первым пунктом повестки дня

to be on the agenda — стоять на повестке дня

to catch up with the agenda — своевременно обсудить все пункты повестки дня

to consider the agenda — обсуждать повестку дня

to delete an item from the agenda — снимать вопрос с повестки дня

to discuss the agenda — обсуждать повестку дня

to dominate the agenda — быть главным пунктом повестки дня

to draw up an agenda — вырабатывать повестку дня

to drop smth from one's agenda — исключать что-л. из своей повестки дня

to exhaust the agenda — исчерпать повестку дня

to figure high in the agenda — занимать важное место в повестке дня

to go on the agenda — быть включенным в повестку дня

to have a high priority on the agenda — занимать важное место в повестке дня

to include a matter in the agenda — включать вопрос в повестку дня

to keep an item high on the agenda — включать одним из первых пунктов в повестку дня

to lay out an agenda — излагать повестку дня

to leave an issue off the agenda — не включать вопрос в повестку дня

to loom large on the agenda — занимать важное место в повестке дня

to make up an agenda — вырабатывать повестку дня

to place a matter in the agenda — включать вопрос в повестку дня

to push one's agenda — проталкивать свой вариант повестки дня

to put a subject in the agenda — включать вопрос в повестку дня

to put forward an agenda — предлагать повестку дня

to remove an item from the agenda — снимать вопрос с повестки дня

to set the agenda — определять повестку дня

to stick to the agenda — придерживаться повестки дня

to take an item off the agenda — снимать пункт с повестки дня

to top the agenda — быть главным вопросом повестки дня

to unveil one's agenda — обнародовать свою программу

- agenda for negotiations
- approved agenda
- arguments over the agenda
- broad agenda
- draft agenda
- economic agenda
- formal agenda
- heavy agenda
- high on the agenda
- issue on the agenda
- item on the agenda
- matter on the agenda
- on the agenda
- preliminary agenda
- provisional agenda
- tentative agenda

Politics english-russian dictionary > agenda
20 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.

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:
"
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)

The framework for public expenditure is divided between
"
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.

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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.
"
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
"
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;
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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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