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1 chief executive authority
Юридический термин: глава исполнительной власти, сфера компетенции главы исполнительной властиУниверсальный англо-русский словарь > chief executive authority
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2 chief executive authority
глава виконавчої влади; сфера компетенції глави виконавчої владиEnglish-Ukrainian law dictionary > chief executive authority
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3 chief executive authority
Англо-русский юридический словарь > chief executive authority
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4 chief executive
chief executive 1. ADMIN oberste Verwaltungsspitze f; 2. PERS, MGT Generaldirektor(in) m(f), leitender Direktor m, leitende Direktorin f; oberster Verwaltungsbeamter m, oberste Verwaltungsbeamtin f; Gemeindedirektor(in) m(f), Stadtdirektor(in) m(f) (of local authority, Verwaltungsspitze einer Kommunalbehörde); Generalbevollmächtigte m(f), Hauptgeschäftsführer(in) m(f) (eines Verbandes); 3. LAW Geschäftsführer(in) m(f)Englisch-Deutsch Fachwörterbuch der Wirtschaft > chief executive
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5 chief executive officer
1. директор-распорядитель фирмы2. главный управляющийСинонимический ряд:chief executive (noun) administrator; authority figure; CEO; chief executive; executive; executive secretary; president; supervising director; vice-president -
6 Chief Executive
1. амер. президент; глава исполнительной власти2. амер. губернатор штатаgovernment executive — глава правительства; президент ; губернатор ; мэр ; муниципальный совет; совет графства, округа
3. амер. глава правительстваСинонимический ряд:administrator (noun) administrator; authority figure; CEO; chief executive officer; executive; executive secretary; president; supervising director; vice-president -
7 deputy chief executive
deputy chief executive MGT stellvertretender Vorstandsvorsitzender m; Stellvertreter(in) m(f) des Hauptgeschäftsführers, stellvertretender Generaldirektor m, stellvertretende Generaldirektorin f; stellvertretender Gemeindedirektor m, stellvertretende Gemeindedirektorin f (local authority)Englisch-Deutsch Fachwörterbuch der Wirtschaft > deputy chief executive
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8 chief
1) керівник, начальник, завідувач2) головний, основний•- chief baron
- Chief Clerk
- chief conspirator
- Chief Constable
- chief controller
- Chief Crown Prosecutor
- chief defence witness
- chief defense witness
- chief detective-inspector
- chief draftsman
- chief-examination testimony
- chief executive
- chief executive authority
- chief executive officer
- chief executive of the nation
- Chief Executive pardon
- chief investigator
- chief issue in litigation
- chief judge
- chief judgeship
- chief justice
- chief magistrate
- chief master
- chief military procurator
- chief military prosecutor
- chief of department
- chief of detectives
- chief of police
- chief of state
- chief of the court
- chief offender
- chief officer
- chief officer of police
- chief operating officer
- Chief Political Administration
- chief prosecution witness
- Chief Prosecutor
- chief prosecutor
- chief public prosecutor
- chief tribunal officer
- chief victim
- chief weapon
- chief witness -
9 authority
1) власть, полномочие; полнота власти; сфера компетенции2) орган власти; орган управления3) источник права; закон; прецедент; судебное решение; документ; авторитетный учебник по праву4) авторитет; авторитетный специалист; авторитетное утверждение6) доказательство; основание7) доверенность; полномочие; правомочие; разрешение•by authority — с разрешения, по полномочию;
authority by estoppel — полномочия агента, неопровержимо презюмируемые на основании поведения принципала;
authority by law — правомочие по закону;
by authority of law — властью, в силу закона;
by state authority — властью штата;
authority conferred by office — власть, полномочия, правомочия по должности;
on authority — на основании; со ссылкой на... ;
source of authority — источник власти или авторитета;
to clothe with authority — облечь властью, полномочиями;
to divest of authority — лишить власти, полномочий, правомочий;
authority to issue warrants — орган власти, полномочный выдавать ордера;
authority to sign — право подписи;
to vest with authority — предоставить власть, полномочия, правомочия;
under authority of — в силу, на основании;
without authority — не будучи управомочен;
without due authority — не будучи должным образом управомочен;
without lawful authority — без законного на то права;
- authority to punishinternational preliminary examining authority — пат. орган международной предварительной экспертизы
- by the weight of authority
- authority of government
- authority of law
- absolute authority
- actual authority
- adjudicating authority
- adjudicatory authority
- administering authority
- administrative authority
- apparent authority
- approving authority
- assumed authority
- bad authority
- blanket authority
- broad discretion authority
- broad discretion enforcement authority
- budget authority
- case authority
- chief executive authority
- circuit authorities
- citable authority
- city authorities
- civil authorities
- coercive authority
- committing authority
- competent authority
- constituted authorities
- constitutional authority
- constructive authority
- correctional authorities
- custom authority
- decisive authority
- delegated authority
- demanding authority
- detaining authority
- direct authority
- discretionary authority
- discretion authority
- discretionary diversion authority
- district authorities
- executive authority
- express authority
- express legislative authority
- extraditing authority
- federal authority
- final authority
- forged authority
- full authority
- general authority
- good authority
- implied authority
- incidental authority
- independent authority
- international authority
- investigating authority
- issuing authority
- judicial authority
- law enforcement authority
- lawful authorities
- legal authority
- legislative authority
- licensing authority
- limited authority
- local authority
- managerial authority
- military authority
- municipal authority
- naked authority
- national authority
- naval authorities
- non-constitutional authority
- non-statutory authority
- older authority
- operative authority
- ostensible authority
- parental authority
- parole authority
- patent authority
- penal authorities
- permissive authority
- persuasive authority
- police authority
- policing authority
- political authority
- primary authority
- public authority
- rating authority
- real authority
- receiving authority
- recognized authority
- regal authority
- regulating authority
- requisite authority
- reviewing authority
- rural authorities
- secondary authority
- signatory authority
- special authority
- specific authority
- spending authority
- state authority
- statutory authority
- supervisory authority
- supreme authority
- town authorities
- ultimate authority of decision
- universal authority
- unlimited authority
- urban authorities
- vicarious authority
- youth authority
- regulatory authority -
10 executive
1. сущ.1) упр. администратор, руководитель, руководящий работник (осуществляет управление организацией в соответствии с решениями, принятыми на более высоком уровне, напр., советом директоров)She is now a senior executive. — Теперь она руководитель высшего ранга.
See:2) гос. упр., амер. чиновник высокого ранга; глава исполнительной власти; амер. президент ( с определенным артиклем и с капитализацией)See:3) гос. упр. исполнительная власть ( с определенным артиклем и с капитализацией)Syn:See:4) исполнительный орган, исполнительный комитет, исполкома) гос. упр. ( орган исполнительной власти)б) упр. ( руководящий и контролирующий отдел в фирме)5) комп. управляющая программа2. прил.1) пол. исполнительный ( относящийся к исполнительной власти)See:executive agent, executive official, executive power, executive authority, legislative, executive director, executive committee, executive agency, executive body, executive office, executive system2) упр. администраторский, организационный, руководящий, распорядительскийHis executive skills will be very useful to the company. — Его навыки руководителя будут очень полезны компании.
See:executive director, executive manager, executive officer, executive session, executive administrative personnel3)а) общ. дорогой, представительского классаб) общ. предназначенный для руководителей
* * *
1) руководитель (менеджер, администратор); ответственный служащий; сотрудник, имеющий право принимать деловые решения в пределах своей компетенции; 2) исполнительная власть.* * *. . Словарь экономических терминов . -
11 executive
1. n исполнительная власть2. n исполнительный орган3. n исполкомexecutive committee — исполнительный комитет, исполком
4. n амер. глава исполнительной власти5. n руководитель, администратор; руководящий работник; сотрудник6. n амер. воен. начальник штаба части7. n амер. воен. помощник командира8. a исполнительный9. a амер. правительственный; президентский, относящийся к президенту10. a администраторский; организаторский11. a соответствующий вкусам и возможностям руководителей, менеджеров12. a высшего качества; дорогой, роскошныйexecutive housing — дома высшей категории; дорогие квартиры
Синонимический ряд:1. administrative (adj.) administrational; administrative; governing; managerial; managing; ministerial; ruling; supervisory2. administrator (noun) administrator; businessman; businessperson; director; entrepreneur; exec; manager; officer; official; supervisorАнтонимический ряд:menial; worker -
12 executive
I n1. (the E.) виконавча влада2. (the E.) виконавчий орган3. (the E.) виконком (партії)4. E. амер. глава виконавчої влади; Chief E. а) президент (США); б) губернатор; в) мер міста5. керівник; адміністратор6. амер. службовець, співробітник7. амер. військ. а) начальник штабу; б) помічник командира- executives адміністративний персонал, адміністратори- chief executives головні адміністратори- subordinate executive підлеглі адміністратори- top executives вищі адміністраториII adj1. виконавчий2. урядовий; президентський3. амер. адміністративний4. адміністраторський; організаторський- executive administration міністри, міністерство- executive agent особистий представник президента за кордоном (США)- executive agreement виконавча угода (заключена Президентом з іноземними державами, яка не потребує затвердження в Конгресі – США)- executive authority виконавча влада- executive board виконавчий орган- executive businessb) питання, внесені (в Сенат) Президентом (США)- executive committeeb) амер. комісія при президентові; комісія, призначена Президентом- executive decisiona) рішення виконавчої влади, урядове рішенняb) амер. рішення Президента- executive department амер. міністерство, відомство; відділ адміністрації окремих штатів- executive discretion компетенція Президента, коло питань, які вирішує Президент (США)- the executive head of the nationa) глава виконавчої влади, глава урядуb) амер. глава держави, Президент- executive leader керівник-адміністратор- E. Mansionb) іст. резиденція Президента (США)- executive officers адміністративний персонал; адміністративні посадові особи- executive order- executive posts адміністративні пости- executive power виконавча влада- executive privilege прерогатива Президента, особл. конфіденційність його листування та розмов (США)- executive secretary відповідальний секретар, виконавчий секретар (в ор ганах ООН)- executive session амер. закрите засідання законодавчої палати чи іншого органу -
13 executive secretary
1. ответственный секретарь2. исполнительный секретарьСинонимический ряд:chief executive (noun) administrator; authority figure; CEO; chief executive; chief executive officer; executive; president; supervising director; vice-president -
14 administrator
1. n администратор; управляющий; административное, должностное лицо; руководитель работ2. n юр. опекун3. n юр. душеприказчик; администратор наследства; исполнитель завещанияСинонимический ряд:1. chief executive (noun) authority figure; CEO; chief executive; chief executive officer; executive secretary; president; supervising director; vice-president2. custodian (noun) custodian; guardian; trustee3. dean (noun) dean; superintendent4. leader (noun) chief; chieftain; commander; commander in chief; head; leader; master5. official (noun) director; exec; executive; manager; officer; official; supervisor -
15 officer
ˈɔfɪsə
1. сущ.
1) чиновник, должностное лицо;
служащий;
член правления( клуба и т. п.) probation officer public officer public-relations officer revenue officer truant officer officer of the court
2) а) офицер б) мн. офицеры, офицерский состав to break, demote, dismiss an officer ≈ разжаловать, увольнять офицера to commission an officer ≈ назначать офицера to promote an officer ≈ повышать офицера в звании air-force officer army officer commanding officer commissioned officer duty officer flag officer general officer immigration officer intelligence officer high-ranking officer liaison officer line officer medical officer non-commissioned officer officer of the day officer of the deck peace officer police officer senior officer staff officer top-ranking officer warrant officer
3) а) полицейский juvenile officer ≈ полицейский, работающий с молодыми правонарушителями, хулиганствующими подростками б) уст. агент (тайный) Syn: agent
4) мор. капитан на торговом судне first officer ≈ старший помощник
2. гл.;
обыкн. страд.
1) воен. а) обеспечивать, укомплектовывать офицерским составом б) выполнять командирские функции офицерского состава
2) командовать, распоряжаться;
сопровождать Kate was accompanied by Miss Knag, and officered by Madame Mantalini. (Ch. Dickens) ≈ Кейт сопровождала мисс Кнэг, а руководящую роль выполняла мадам Манталини. Syn: command, direct;
lead, conduct, manage чиновник, должностное лицо;
служащий, сотрудник( учреждения) - assistant * помощник должностного лица - customs * таможенный чиновник - сonference * заведующий секретариатом конференции - consular * консульский работник - executive * управляющий делами - scientific * научный сотрудник - relieving * попечитель бедных (прихода, округа) - tax * налоговый инспектор - health * cотрудник министерства здравоохранения - clerical * чиновник духовный канцелярии - *s of state государственные служащие - * of arms чиновник геральдической палаты - * of the court служащий суда, судебный исполнитель - *s of the conference должностные лица конференции полицейский;
констебль (часто как обращение к полицейскому) (военное) офицер;
командир - * of the day дежурный офицер - *s and men солдаты и офицеры - *s and crew (морское) команда корабля - billeting * квартирьер - * of the guard (американизм) начальник караула;
дежурный по караулам;
(морское) дежурный по рейду - * of the line строевой офицер - * of the watch( морское) вахтенный офицер - * of the rounds дежурный по караулам - * of the deck дежурный ко кораблю - * сommanding командир (части, подразделения) - * general командир соединения, командующий - *'s call совещание офицеров у командира - *'s authority is usually defined by his commission полномочия офицера обычно определяются его званием офицерский состав (морское) капитан на торговом судне (морское) первый помощник капитана( морское) штурман член правления (клуба, общества и т. п.) - the *s of a society руководство какого-л. общества - yesterday the club elected its *s вчера в клубе были выборы членов правления обыкн. pass укомплектовать, обеспечивать офицерским составом - to * a ship набирать офицеров на корабль - the regiment was well *ed полк был полностью укопмлектован офицерами командовать, заправлять bank ~ банковский служащий bank ~ должностное лицо банка ~ офицер;
pl офицеры, офицерский состав;
billeting officer квартирьер case ~ должностное лицо, рассматривающее иск certifying ~ сотрудник, заверяющий документы chief executive ~ (CEO) директор предприятия chief executive ~ (CEO) управляющий делами chief financial ~ (CFO) директор по финансовым вопросам chief medical ~ старший офицер медицинской службы chief tribunal ~ председатель трибунала childrens' ~ инспектор по делам несовершеннолетних commercial diplomatic ~ торговый дипломатический представитель commercial ~ торговый представитель consular ~ консульский работник county medical ~ медицинский инспектор округа county revenue ~ налоговый инспектор округа customs ~ работник таможни customs ~ служащий таможни customs ~ таможенник customs ~ таможенный инспектор distraint ~ лицо, налагающее арест на имущество в обеспечение выполнения долга district ~ окружной чиновник employment ~ консультант по вопросам трудоустройства execution ~ исполнительное лицо field ~ (амер.) старший офицер financial ~ финансовый работник ~ мор. капитан на торговом судне;
first officer старший помощник;
mercantilemarine officers командный состав торгового флота first ~ суд. первый помощник капитана the great officers of state высшие сановники государства;
medical officer, officer of health санитарный инспектор officer: guidance ~ ответственный работник руководящего центра head ~ упр. руководитель in-plant safety ~ представитель службы техники безопасности предприятия industrial development ~ консультант по промышленному развитию industrial promotion ~ консультант по вопросам содействия развитию промышленности interrogating ~ лицо, ведущее допрос interrogating ~ следователь interrogation ~ следователь judicial ~ судебное должностное лицо, судебный чиновник land valuation ~ оценщик земельных участков law ~ служащий суда law ~ юрист line ~ строевой офицер local government ~ должностное лицо муниципалитета local government ~ муниципальный служащий medical ~ врач medical ~ врач-специалист medical ~ медицинский инспектор medical ~ санитарный врач medical ~ специалист здравоохранения the great officers of state высшие сановники государства;
medical officer, officer of health санитарный инспектор ~ мор. капитан на торговом судне;
first officer старший помощник;
mercantilemarine officers командный состав торгового флота navigating ~ ав., мор. штурман non-commissioned ~ сержант officer должностное лицо, служащий, чиновник ~ должностное лицо ~ инспектор ~ мор. капитан на торговом судне;
first officer старший помощник;
mercantilemarine officers командный состав торгового флота ~ (обыкн. pass.) командовать ~ (обыкн. pass.) обеспечивать, укомплектовывать офицерским составом;
the regiment was well officered полк был хорошо укомплектован офицерским составом ~ офицер ~ офицер;
pl офицеры, офицерский состав;
billeting officer квартирьер ~ полицейский ~ служащий ~ сотрудник учреждения ~ чиновник, должностное лицо;
служащий;
член правления (клуба и т. п.) ;
officer of the court судебный исполнитель или судебный пристав ~ чиновник Officer: Officer: Flying ~ офицер-летчик (в Англии) officer: officer: guidance ~ ответственный работник руководящего центра ~ for social affairs должностное лицо по социальным делам (вопрсам) ~ of corporation должностное лицо корпорации ~ of court представитель судебной власти ~ of court судебный исполнитель the great officers of state высшие сановники государства;
medical officer, officer of health санитарный инспектор ~ чиновник, должностное лицо;
служащий;
член правления (клуба и т. п.) ;
officer of the court судебный исполнитель или судебный пристав ~ on duty дежурный офицер peace ~ должностное лицо, наблюдающее за сохранением общественного порядка personnel ~ служащий отдела кадров petty ~ старшина( во флоте) placement ~ сотрудник службы занятости police ~ полицейский, полисмен police ~ полицейский press ~ пресс-атташе press ~ сотрудник, ответственный за связи с прессой prison ~ тюремный служащий probation ~ должностное лицо, осуществляющее надзор за условно осужденными probation ~ инспектор, наблюдающий за поведением условно осужденных преступников public ~ государственное должностное лицо public ~ государственный служащий public: ~ officer (или official) государственный служащий;
public opinion общественное мнение;
public opinion poll опрос населения по (какому-л.) вопросу purchasing ~ должностное лицо закупочного органа purchasing ~ лицо в компании, которое закупает то, что необходимо компании ~ (обыкн. pass.) обеспечивать, укомплектовывать офицерским составом;
the regiment was well officered полк был хорошо укомплектован офицерским составом relieving ~ попечитель, ведающий помощью бедным (в приходе, районе) returning ~ должностное лицо, осуществляющее контроль над проведением парламентских выборов returning ~ должностное лицо, осуществляющее контроль над проведением выборов;
уполномоченный по выборам revenue ~ таможенный чиновник revenue: ~ attr. таможенный;
revenue cutter таможенное судно;
revenue officer таможенный чиновник safety ~ сотрудник службы безопасности senior ~ старшее должностное лицо social welfare ~ должностное лицо по социальному обеспечению trade promotion ~ служащий отдела торговой рекламы valuation ~ налоговый инспектор vocational guidance ~ эксперт по профессиональной ориентации welfare ~ работник службы социального обеспечения welfare ~ уполномоченный по наблюдению за бывшими малолетними правонарушителями (Великобритания) -
16 ceo
Синонимический ряд:chief executive (noun) administrator; authority figure; chief executive; chief executive officer; executive; executive secretary; president; supervising director; vice-president -
17 vice-president
n вице-президент, иногда директорСинонимический ряд:chief executive (noun) administrator; authority figure; CEO; chief executive; chief executive officer; executive; executive secretary; president; supervising director -
18 Barnevik, Percy
(b. 1941) Gen MgtSwedish business executive. Formerly chief executive, and now chairman, of Asea Brown Boveri, where he reduced bureaucracy, decentralized resources and authority, introduced a matrix management structure, and ran a global expansion strategy. -
19 IPC departments
- подразделения/департаменты МПК
подразделения/департаменты МПК
Подразделения МПК несут ответственность за координацию контактов с ключевыми группами Паралимпийского движения, оказывают содействие процессу разрешения проблем, осуществляют мониторинг операций и консультирование координационного офиса Игр в своей экспертной области, а также, по мере возможности, предоставляют помощь соответствующим функциям ОКОИ. Все эти подразделения непосредственно подчиняются генеральному директору МПК и регулярно отчитываются перед координационным представительством МПК.
[Департамент лингвистических услуг Оргкомитета «Сочи 2014». Глоссарий терминов]EN
IPC departments
IPC departments are responsible to coordinate contacts with their key Paralympic Movement groups and facilitate the issue resolution process, monitoring of operations, advising the Games coordination office in their respective field of expertise and assisting the relevant OCOG functions whenever possible. All these departments operate under the direct authority of the IPC Chief Executive Officer. They report regularly to the IPC Games coordination office.
[Департамент лингвистических услуг Оргкомитета «Сочи 2014». Глоссарий терминов]Тематики
EN
Англо-русский словарь нормативно-технической терминологии > IPC departments
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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.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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