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1 Board of Internal Revenue
Общая лексика: Управление внутренних доходов (США)Универсальный англо-русский словарь > Board of Internal Revenue
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2 board of internal revenue
Общая лексика: Управление внутренних доходов (США)Универсальный англо-русский словарь > board of internal revenue
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3 board of internal revenue
брит.Англо-русский словарь по экономике и финансам > board of internal revenue
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4 Board of Inland Revenue
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5 internal revenue service
English-Russian big medical dictionary > internal revenue service
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6 district director of internal revenue
English-Russian big medical dictionary > district director of internal revenue
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7 board
1) орган управления; правление; совет; департамент; министерство; управление2) питание, стол, пансион3) доска, щит -
8 revenue
noun[national/state] revenue — Staatseinnahmen; öffentliche Einnahmen
2)revenue[s] — (income) Einnahmen; Einkünfte Pl.
* * *['revinju:](money which comes to a person etc from any source or sources (eg property, shares), especially the money which comes to a government from taxes etc.) die Einnahmen* * *rev·enuenthe firm's \revenue die Firmeneinnahmen pl▪ \revenues pl:sales \revenues Verkaufseinnahmen plstate \revenues Staatseinkünfte pltax \revenues Steueraufkommen nt* * *['revənjuː]n(of state) Staatseinkünfte pl, öffentliche Einnahmen pl; (= tax revenue) Steueraufkommen nt; (of individual) Einnahmen pl, Einkünfte pl; (= department) Finanzbehörde f, Fiskus m → Inland Revenue, internalSee:→ Inland Revenue, internal* * *2. a) Finanzverwaltung fb) Fiskus m:3. pl Einnahmen pl, Einkünfte pl4. Kapitalrente f, Einkommen n, Rente f5. Ertrag m, Nutzung f6. Einkommensquelle f* * *noun[national/state] revenue — Staatseinnahmen; öffentliche Einnahmen
2)revenue[s] — (income) Einnahmen; Einkünfte Pl.
* * *n.Einkommen n.Einnahme -n f. -
9 BIR
1) Компьютерная техника: Bad Information Retrieval2) Военный термин: Bureau of Intelligence and Research3) Техника: boron injection recirculation, break-in relay4) Сокращение: Biennial Infrastructure Review, Board of Inland Revenue, Board of Internal Revenue, British Institute of Radiology, Bureau of Internal Revenue5) Программирование: Before Insert Row6) NYSE. Birmingham Steel Corporation -
10 bir
1) Компьютерная техника: Bad Information Retrieval2) Военный термин: Bureau of Intelligence and Research3) Техника: boron injection recirculation, break-in relay4) Сокращение: Biennial Infrastructure Review, Board of Inland Revenue, Board of Internal Revenue, British Institute of Radiology, Bureau of Internal Revenue5) Программирование: Before Insert Row6) NYSE. Birmingham Steel Corporation -
11 IRB
2) Американизм: Interface Requirements Board, Internal Review Board3) Военный термин: Industrial Relations Board, Industrial Relations Bulletin, inner radiation belt, inspection requirements branch, inspection review board4) Техника: Infinitely Rigid Bear, Institute of Rudjer Boskovic, Instituto Ricerche Breda, SpA, inside reactor building5) Бухгалтерия: Internal Ratings Based, Internal Revenue Bulletin6) Грубое выражение: International Rubbish Bullshit7) Сокращение: Improved Ribbon Bridge, internal rating based system (кредитование)9) Вычислительная техника: instruction reorder buffer10) Канадский термин: Комиссия по делам иммиграции и беженцев (Канада) (Immigration and Refugee Board (Canada))11) Деловая лексика: Institutional Review Board12) Образование: Independent Reading Book13) Автоматика: industrial robot14) Макаров: interruption request block15) Нефть и газ: устройство подключения райзеров к подводному добычному комплексу16) Чат: I Ref Badly17) Профсоюзы: International Republican Brotherhood -
12 налоговое управление
taxation authority, Board of Inland Revenue, Bureau of Internal Revenue, internal revenue service, taxation authoritiesБольшой англо-русский и русско-английский словарь > налоговое управление
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13 service
1. n1) работа; служба; сфера деятельности2) линия связи; сообщение; перевозки3) обслуживание, сервис; сфера услуг4) услуга6) уплата процентов (по займам, облигациям)7) вручение (судебной повестки)
- accessorial service
- accommodation service
- accounting system services
- actuarial services
- additional services
- add-on service
- adequate service
- administrative services
- advertising service
- advisory service
- aerial service
- aftersale service
- aftersale technical service
- agency services
- agency service for ships
- agent's services
- agricultural services
- agricultural quarantine service
- air service
- aircraft service
- airmail service
- air passenger service
- air transport services
- ancillary services
- auditing services
- auditor services
- automatic transfer service
- auxiliary services
- back office services
- back-up services
- bank services
- banking service
- beforesale services
- bond service
- bulk service
- bus service
- business services
- buying service
- car service
- cartage service
- cash service
- cash management services
- charter service
- chartering service
- city-terminal service
- civil service
- cleaning services
- coach service
- collection service
- combat zone service
- combined services
- commercial services
- communication service
- commuter service
- competent services
- competitive services
- comprehensive services
- construction engineering services
- consuler service
- consultation services
- consulting services
- consumer services
- container service
- container-on-flatcar service
- continuous service
- contract services
- corporate advisory services
- corporate customer service
- credit and settlement services
- cross-selling banking services
- current services on loans
- custodial services
- customer service
- customs service
- daily service
- debt service
- delivery service
- depositary service
- design services
- development and research services
- distribution services
- emergency service
- employee services
- engineering services
- essential service
- exchange service
- expert services
- export services
- export packing service
- express service
- express air freight service
- express delivery service
- factory services
- fast freight service
- fee-based services
- ferry service
- fiduciary service
- field service
- financial service
- financing services
- first aid service
- first class service
- fishy-back service
- forwarding service
- free services
- freight service
- fringe services
- full service
- full container load service
- full time service
- gate service
- government services
- government debt service
- gratis services
- guard service
- handling service
- harbour services
- health service
- home-delivery service
- industrial services
- industrial extension services
- information service
- infrastructure services
- inland revenue service
- insurance services
- intercity bus service
- inter-city feeder services
- interlibrary loan service
- intermediary services
- Internal Revenue Service
- internal accounting services
- investigation service
- investment services
- invisible services
- irregular service
- janitorial services
- joint rail-air freight service
- large-scale services
- legal services
- lighter service
- liner service
- liner freight service
- liner passenger service
- local services
- long-distance transport service
- loss making services
- low density service
- mail service
- maintenance service
- management service
- management advisory services
- market services
- marketing service
- mass service
- medical service
- merchant service
- military service
- mixed service
- municipal services
- National Giro Service
- National Health Service
- news service
- night service
- night depository service
- nonpreferential service
- nonscheduled service
- nonstop service
- occupational guidance service
- on-board passenger service
- operating services
- outdoor service
- outside service
- overland service
- paid services
- passenger service
- pensionable service
- permanent service
- personal service
- personal banking services
- phone inquiry service
- pick-up service
- piggyback service
- pilot service
- pilotage service
- placement service
- plant quarantine service
- postmarketing service
- postsale service
- preemptive service
- preferential service
- presale service
- prior services
- priority service
- processing services
- professional services
- prompt service
- proper service
- protocol service
- public service
- Public Health Service
- publicity service
- public transport service
- quality control service
- quick repair service
- rail service
- railroad service
- railway service
- railway ferry service
- reciprocal services
- regular service
- rental service
- repair services
- retail service
- retail banking service
- road transport service
- ro-ro service
- safe deposit services
- safety service
- sanitary service
- scheduled service
- scheduled debt service
- security service
- self-dial long-distance service
- senior service
- settlement service
- shipping services
- ship's agency service
- shuttle service
- single-carrier service
- site services
- small-scale services
- social services
- specialized service
- statistical service
- supervisory services
- support services
- technical service
- technical control service
- technical information service
- technological services
- telecommunication service
- telephone service
- through service
- ticker service
- top-notch service
- tourist services
- towage service
- trade information service
- trailer-on-flatcar service
- training services
- tramp service
- transport service
- transportation services
- travel service
- trouble-free service
- trunk line service
- trust services
- tug service
- turnabout service
- underwriting services
- unremunerative services
- up-to-date service
- urgent service
- warranty service
- watchman service
- welfare services
- service by mail
- service by post
- services in advertising
- service in bulk
- services in publicity
- services of an agency
- service of loans
- service of notice
- service of papers
- services of personnel
- service on call
- service to customers
- services to visitors
- service without interruption
- service with waiting
- record services and archives
- in service
- fit for service
- unfit for service
- bring into service
- charge for services
- complete service
- do services
- enlist the services of smb
- employ services
- furnish services
- give services
- go into service
- maintain a service
- maintain regular service
- make use of services
- offer services
- pay for services
- perform services
- provide services
- provide customer service
- publicize services
- put into service
- render services
- require services
- resort to services
- retire from service
- run services
- sell advisory services
- start service
- supply services
- suspend the service
- tender one's services
- undertake a service
- use the services of a lawyer
- utilize services2. v1) обслуживатьEnglish-russian dctionary of contemporary Economics > service
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14 Department of the Treasury
орг.гос. фин., амер. Министерство финансов, Государственное казначейство (государственное ведомство США, которое отвечает за осуществление фискальной политики, управление государственным долгом, печатание денег, борьбу с отмыванием денег и финансированием терроризма, анализ состояния финансового рынка, внешнюю финансовую помощь и участие США в международных финансовых организациях)Syn:See:Internal Revenue Service, Bureau of Engraving and Printing, Financial Management Service, Bureau of the Public Debt, Alcohol and Tobacco Tax and Trade Bureau, Office of Thrift Supervision, Office of the Comptroller of the Currency, US Mint, Office of Terrorism and Financial Intelligence, Financial Crimes Enforcement Network, Office of Foreign Assets Control, Community Development Financial Institutions Fund, Treasury Forfeiture Fund, Economic Stabilization Fund, Federal Financing Bank, Secret Service, Foreign Trade Zones Board, Joint Board for the Enrollment of Actuaries, Secretary of the Treasury, Treasurer of the United States, Comptroller of the Currency, monetary policy, fiscal policy, backdoor financing, enrolled agent, foreign government series* * *Англо-русский экономический словарь > Department of the Treasury
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15 Stockholder's books
. Отчетность, которую руководство корпорации ведет для составления итогового годового отчета. Годовой отчет корпорации составляется в соответствии с правилами Совета по учетным стандартам США (Accounting Standards Board, ASB). Налоговая отчетность составляется в соответствии с правилами Службы внутренних доходов (Internal Revenue Service, IRS) . Инвестиционная деятельность . -
16 Tax books
. Отчетность компании, которая ведется руководством для Службы внутренних доходов США (Internal Revenue Service, IRS) в целях контроля уплаты налогов и составляется в соответствии с правилами Службы.Акционерная отчетность составляется в соответствии с правилами Совета по учетным стандартам США (Accounting Standards Board, ASB) . Инвестиционная деятельность . -
17 bureau
1. n отдел; управление; комитет2. n бюро, конторка, письменный стол3. n амер. комодСинонимический ряд:1. agency (noun) agency; branch; department; division; office2. committee (noun) authority; board; commission; committee; ministry3. piece of furniture (noun) cabinet; chest of drawers; chiffonnier; desk; dresser; highboy; piece of furniture -
18 secret service
1. воен. служба агентурной разведки и контрразведки; секретная службаlength of service — стаж работы; срок службы
2. воен. разведывательное управление3. воен. уст. сыскная служба -
19 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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