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1 crack up
I phrvi1) infmlHe cracked up on a curve — Его машина разбилась, когда он не вписался в поворот
2) infmlShe cracked up in the witness box — Она разрыдалась, когда ее вызвали для дачи свидетельских показаний
If John goes on working and worrying as he has been doing he's bound to crack up sooner or later — Если Джон и дальше будет надрываться и нервничать на работе, то надолго его не хватит
The poor guy cracked up. It was too much for him — У парня произошел нервный срыв. Такое вряд ли кто выдержит
What's come over you? This isn't the time to crack up — Что с тобой? Сейчас надо держаться как никогда
3) infml4) infml esp AmEThe audience really cracked up during the second act — Во время второго акта публика покатывалась со смеху
I knew I would crack up during the love scene — Я знал, что не выдержу и расхохочусь во время этой любовной сцены
5) slOver there, a pair of dudes crack up on the corner, sucking in poison from a glass pipe — Там на углу двое чуваков курят крэк, всасывая этот яд через стеклянную трубку
II phrvt infmlIt's midafternoon, for fuck's sake, and right in front of us on a sidestreet they're cracking up — Полдень, а они уже вовсю, блин, курят свой крэк в переулке напротив нас
1)2)Do you think the new aircraft is everything they crack it up to be? — Ты думаешь, что этот самолет действительно такое чудо, как его рекламируют?
3) esp AmEShe told a joke which really cracked us up — Она рассказала анекдот, от которого мы по полу катались
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2 part
pɑ:t
1. сущ.
1) а) доля, часть the (a) better part ≈ большая часть the better part of an hour ≈ большая часть часа, почти час to spend a part of ≈ потратить, потерять часть (чего-л.) ;
провести They spent the major part of their life in England. ≈ Они провели большую часть жизни в Англии. Respect is a very important part of any relationship. ≈ Уважение - очень важная часть любых отношений. Use turpentine and oil, two parts to one. ≈ Смешайте скипидар и масло в отношении два к одному. Syn: piece, portion, section, segment, subdivision Ant: entirety, entity, totality, unit, whole б) часть тела, член, орган It was a very severe accident and he lost part of his foot. ≈ Он попал в серьезную автомобильную катастрофу и потерял часть ноги. в) часть (книги), том, серия, выпуск Syn: passage г) деталь, часть automobile parts амер., motorcar parts брит. ≈ автомобильные детали defective part ≈ неисправная деталь spare parts ≈ запасные детали spare parts for military equipment ≈ запасные детали для военной техники This engine has only got three moving parts. ≈ У этого двигателя только три движущиеся части.
2) а) участие, доля в работе;
дело, обязанность It was not my part to interfere. ≈ Не мое было дело вмешиваться. to have part ≈ принимать участие, участвовать в чем-л. to take part ≈ принимать участие, участвовать в чем-л. б) роль to learn, memorize, study one's part ≈ выучить роль to understudy a part ≈ дублировать роль leading, major part ≈ главная, ведущая роль She had a bit part in the play. ≈ В этой пьесе она была занята в эпизодах. He offered her a large part in the play. ≈ Он предложил ей большую роль в пьесе. bit part ≈ эпизодическая роль speaking part ≈ роль со словами (в противоположность немой роли) walk-on part ≈ роль статиста play a part act a part в) муз. голос, партия г) сторона( в споре и т. п.) take the part of take part with д) амер. пробор( в волосах)
3) мн. края, местность
4) грам. часть, форма part of speech ≈ часть речи part of sentence ≈ член предложения ∙ part and parcel ≈ составная/неотъемлемая часть in good part ≈ без обиды;
благосклонно;
милостиво to take smth. in good part ≈ не обидеться in bad part, in evil part ≈ с обидой;
неблагосклонно to take smth. in bad part, to take smth. in evil part ≈ обидеться
2. нареч. частью, отчасти;
немного, несколько, частично The television producer today has to be part of news person, part educator. ≈ В настоящее время телекомментатор должен быть наполовину журналистом, наполовину преподавателем. Syn: rather
3. гл.
1) а) разделять(ся), отделять(ся), разрывать(ся) б) расступаться, раздвигать(ся) в) расчесывать, разделять на пробор г) расставаться, прощаться, разлучаться;
разг. расставаться с деньгами, платить
2) уст. делить (между кем-л.)
3) умирать Syn: die, pass away ∙ part from part over part with часть, доля - *s of a fraction доли дроби - the greater * of the population большая часть населения - in the early * of the week в начале недели - in * частично, частью - to pay in *s платить по частям - to contribute in * to smth. частично способствовать чему-либо - the best * of a week большая часть недели - during the early of the war в начале войны - the best * of a bottle of wine добрая половина бутылки вина - five *s of the whole пять частей от целого - in the hot * of the day в жаркое время дня - * of the house is to let сдается часть дома - it is a * of his functions это входит в его функции - it is no * of my intentions это не входит в мои намерения - in a greater * due to smth. в значительной степени обязан чему-либо - the most * большая часть - for the most * большей частью - the best * of smth. добрая половина чего-либо - to form a constituent * of smth. являться составной частью чего-либо - a corporate * of our own life неотъемлемая часть нашей жизни - to constitute a * of составлять часть чего-либо, являться компонентом чего-либо - to devote a * of one's time to smth., smb. посвятить часть своего времени чему-либо, кому-либо - English forms a * of the regular curriculum английский язык входит в учебную программу - he recieved * of his education in England он некоторое время обучался в Англии - the trip will occupy the better * of the year поездка займет добрую половину года - his failure was due in large * to his carelessness его неудача в основном объясняется небрежностью часть (единицы) ;
доля - an hour is the fourth * of the day час - одна двадцать четвертая часть суток - a seventh * одна седьмая - results accurate to one * in a million результаты с точностью до одной миллионной (редкое) группа, фракция участие (в работе) ;
обязанность, дело - to take * in smth. участвовать в чем-либо - to take * in conversation принимать участие в разговоре - I had no * in it я в этом не принимал участия - it was done without my taking * in it это было сделано без моего участия - it was not my * to interfere не мое было дело вмешиваться - to do one's * делать свое дело - to do one's * for world peace внести свой вклад в борьбу за мир во всем мире - to fail to perform one's * of a contract не выполнить свои обязательства по договору - each one did his * каждый выполнил то, что ему полагалось - to take * in the action( военное) принимать участие в бою часть (книги), том;
серия - the story appeared in *s рассказ публикуется в нескольких номерах (журнала, газеты) - Dickens's works were published in *s романы Диккенса печатались выпусками часть тела, орган, член - privy *s (эвфмеизм) половые органы - the inner *s of a human body внутренние органы человеческого тела роль - a weighty * весомая роль - to assign a * to smb. отводить роль кому-либо - to cast *s to actors давать роли актерам - he was excellent in the * of Hamlet он был великолепен в роли Гамлета - she knew her * well она хорошо знала свою роль - to play the * играть роль - he filled his * with great success он справился со своей ролью с большим успехом - they gave her small *s ей давали маленькие роли - conversation is like an orchestra in which each one should bear a * беседа подобна оркестру, в котором кажлый должен исполнять свою партию роль, значение - a building that plays many *s здание, которое используется для различных целей;
полифункциональное здание - in all this imagination played a large * во всем этом воображение сыграло большую роль - he played no * in this business он не имел к этому никакого отношения сторона (тж. в споре) - for my * с моей стороны, что касается меня - for my * I know nothing about him что касается меня, то я ничего о нем не знаю - there was no objection on the * of the author со стороны автора возражений не было - I have a personal * in it я лично заинтересован в этом - the second cousin on the * of the father двоюродный брат со стороны отца сторона, аспект - the annoying * of the matter is that... неприятная сторона этого дела в том... - to take smb.'s *, to take * with smb. стать на чью-либо сторону - he always takes his brother's * он всегда встает на сторону брата (юридическое) сторона (в процессе, договоре) край, местность - in foreign *s в чужих краях - we are form the same *s мы земляки - in these *s of the world в этих местах - from a very far * of the world из далекого уголка мира - the five *s of the world пять частей света - malaria-stricken *s of the country районы страны, где свирепствует малярия - the most densely populated and poverty stricken * of London наиболее густонаселенные и бедные районы Лондона - remote *s of the country отдаленные районы страны - the terrestrial *s of the world суша - I am a stranger in these *s я здесь чужестранец - he spent most of his life in foreign *s он провел большую часть своей жизни на чужбине( устаревшее) способности - a man of (good) *s способный человек (американизм) пробор в волосах (грамматика) часть, форма - * of speech часть речи - to be careful of one's *s of speech следить за своим языком - pricipal *s of a verb основные формы глагола (техническое) деталь, часть - spare *s запасные части - * name наименование детали - *s list спецификация запасных частей - allthe working *s are replaseable все рабочие части заменяемы (музыкальное) партия, голос - orchestral *s оркестровые партии - the tenor * партия тенора - to sing in three *s петь на три голоса (архитектура) 1/30 часть модуля > * and parcel составная часть > this is * and parcel of my subject это неотъемлемая часть моей темы > on the one *... on the other *... с одной стороны... с другой стороны... > to have neither * nor lot in smth. не иметь ничего общего с чем-либо > in good * благосклонно, милостиво, без обиды > in bad * неблагосклонно, с обидой > to take smth. in good * не обидеться > he took my advice in good * он с благодарностью принял мой совет > not to want any * of smth. отвергать что-либо;
отрицательно относиться к чему-либо > I want no * in it я не хочу иметь к этому никакого отношения;
мне это совершенно не подходит разделять, отделять, делить на части - the island *s the river into two branches остров делит реку на два рукава - a smile *ed her lips ее губы раскрылись в улыбке - a strait *s the island from the mainland пролив отделяет остров от материка - the strain *ed the rope веревка порвалась от напряжения разделяться, отделяться;
разъединяться - our roads * here здесь наши пути расходятся - the crowd *ed and let him pass толпа расступилась и дала ему пройти - the clouds *ed тучи разошлись - the policemen *ed the crowd полицейские заставили толпу расступиться разлучать, разъединять - the lovers were *ed любовники были разлучены - till death do us * (возвышенно) пока смерть нас не разлучит (часто from) разлучаться, расставаться - iet us * friends расстанемся друзьями - to * in anger разойтись, обозлившись друг на друга - to * from one's native shore покидать родные берега - we'll * no more мы больше никогда не расстанемся - I *ed from him at the railway station я расстался с ним на вокзале разнимать - to * fighters разнимать дерущихся расчесывать на пробор (волосы) - * one's hair in the middle расчесывать волосы на прямой пробор отличать, выделять( что-либо) - to * error from crime отличать ошибку от преступления (разговорное) расставаться (с чем-либо) - I would not * with it for the world я ни за что с этим не расстанусь - to * with money расставаться с деньгами - he is a difficult man to * from his cash из него не выжмешь и гроша платить - the lodger rarely *ed before Monday жилец редко платил раньше понедельника - he won't * он не заплатит - he is unwilling to * он не любит платить умирать (устаревшее) делить (между кем-либо) - to * the booty делить добычу - to * rice among the poor раздавать рис беднякам (морское) срываться с якоря - to * with the cable расклепывать (и вытравливать) якорную цепь > to * company( with) разъехаться;
расстаться;
поссориться, прекратить дружбу;
разойтись во мнениях > on that question I * company with you по этому вопросу мы с вами расходимся во мнениях > to * brass rags with smb. (сленг) порвать с кем-либо (дружбу, отношения) > a fool and his money are soon *ed (пословица) у дурака деньги долго не держатся частью;
отчасти;
частично be ~ of быть частью component ~ составная часть constituent ~ составная часть declaration ~ вчт. раздел описаний it was not my ~ to interfere не мое было дело вмешиваться;
to do one's part делать свое дело;
сделать свое дело finished ~ обработанная деталь ~ сторона (в споре и т. п.) ;
for my part с моей стороны, что касается меня;
on the part (of smb.) с (чьей-л.) стороны fractional ~ мантисса ~ архит. 1/30 часть модуля;
to have neither part nor lot (in smth.) не иметь ничего общего( с чем-л.) ~ разг. расставаться (с деньгами и т. п.) ;
платить;
he won't part он не заплатит ~ pl края, местность;
in foreign parts в чужих краях;
in these parts в этих местах, здесь;
in all parts of the world повсюду в мире, во всем мире in good ~ без обиды;
благосклонно;
милостиво;
in bad (или evil) part с обидой;
неблагосклонно ~ pl края, местность;
in foreign parts в чужих краях;
in these parts в этих местах, здесь;
in all parts of the world повсюду в мире, во всем мире in good ~ без обиды;
благосклонно;
милостиво;
in bad (или evil) part с обидой;
неблагосклонно ~ часть, доля;
for the most part большей частью;
in part частично, частью;
one's part in a conversation (чье-л.) высказывание в разговоре in ~ частично ~ pl края, местность;
in foreign parts в чужих краях;
in these parts в этих местах, здесь;
in all parts of the world повсюду в мире, во всем мире integral ~ неотъемлемая часть integrated ~ составная часть it was not my ~ to interfere не мое было дело вмешиваться;
to do one's part делать свое дело;
сделать свое дело ~ разделять(ся) ;
отделять(ся) ;
расступаться;
разрывать(ся) ;
разнимать;
разлучать(ся) ;
let us part friends расстанемся друзьями machine ~ деталь машины ~ pl уст. способности;
a man of (good) parts способный человек ~ сторона (в споре и т. п.) ;
for my part с моей стороны, что касается меня;
on the part (of smb.) с (чьей-л.) стороны ~ часть, доля;
for the most part большей частью;
in part частично, частью;
one's part in a conversation (чье-л.) высказывание в разговоре part грам.: part of speech часть речи;
part of sentence член предложения ~ выделять ~ группа ~ уст. делить (между кем-л.) ;
part from расстаться (или распрощаться) (с кем-л.) ~ делить на части ~ деталь ~ доля ~ запасная часть ~ pl края, местность;
in foreign parts в чужих краях;
in these parts в этих местах, здесь;
in all parts of the world повсюду в мире, во всем мире ~ отделять ~ отличать ~ муз. партия, голос ~ амер. пробор (в волосах) ~ разделять(ся) ;
отделять(ся) ;
расступаться;
разрывать(ся) ;
разнимать;
разлучать(ся) ;
let us part friends расстанемся друзьями ~ разделять ~ разг. расставаться (с деньгами и т. п.) ;
платить;
he won't part он не заплатит ~ расчесывать, разделять на пробор ~ роль ~ серия ~ pl уст. способности;
a man of (good) parts способный человек ~ сторона (в споре и т. п.) ;
for my part с моей стороны, что касается меня;
on the part (of smb.) с (чьей-л.) стороны ~ сторона ~ сторона в договоре ~ сторона в процессе ~ сторона в споре ~ умирать ~ участие, доля в работе;
обязанность, дело;
to take (или to have) part (in smth.) участвовать (в чем-л.) ~ участие в переговорах ~ фракция ~ частичный, неполный ~ часть (книги), том, серия, выпуск ~ часть, доля, участие ~ часть, доля;
for the most part большей частью;
in part частично, частью;
one's part in a conversation (чье-л.) высказывание в разговоре ~ часть ~ архит. 1/30 часть модуля;
to have neither part nor lot (in smth.) не иметь ничего общего (с чем-л.) ~ часть тела, член, орган;
the (privy) parts половые органы ~ частью, отчасти;
частично ~ экземпляр ~ уст. делить (между кем-л.) ;
part from расстаться (или распрощаться) (с кем-л.) ~ with = part from ~ of act раздел закона part грам.: part of speech часть речи;
part of sentence член предложения part грам.: part of speech часть речи;
part of sentence член предложения ~ of world часть света ~ with = part from ~ with отдавать, передавать( что-л.) ~ with отпускать( прислугу) with: part ~ расставаться ~ часть тела, член, орган;
the (privy) parts половые органы parts: parts: materials and ~ материалы и комплектующие изделия to play (или to act) a ~ играть роль to play (или to act) a ~ притворяться real ~ вещественная часть replacement ~ запасная деталь replacement ~ запасная часть replacement ~ сменная деталь residential ~ заселенная часть substantial ~ важная часть to take (smth.) in good ~ не обидеться;
to take (smth.) in bad (или evil) part обидеться to take (smth.) in good ~ не обидеться;
to take (smth.) in bad (или evil) part обидеться ~ участие, доля в работе;
обязанность, дело;
to take (или to have) part (in smth.) участвовать (в чем-л.) take ~ принимать участие take ~ участвовать to take the ~ (of smb.), to take ~ (with smb.) стать на (чью-л.) сторону take: to ~ part участвовать, принимать участие to take the ~ (of smb.), to take ~ (with smb.) стать на (чью-л.) сторону -
3 part
1. [pɑ:t] n1. 1) часть, доляin part - частично, частью
to contribute in part to smth. - частично способствовать чему-л.
in a greater part due to smth. - в значительной степени обязан чему-л.
the best part of smth. - добрая половина чего-л.
to form a constituent part of smth. - являться составной частью чего-л.
to constitute a part of - составлять часть чего-л., являться компонентом чего-л.
to devote a part of one's time to smth., smb. - посвятить часть своего времени чему-л., кому-л.
English forms a part of the regular curriculum - английский язык входит в учебную программу
he received part of his education in England - он некоторое время обучался в Англии
the trip will occupy the better part of the year - поездка займёт добрую половину года
his failure was due in large part to his carelessness - его неудача в основном объясняется небрежностью
2) часть (единицы); доляan hour is the twenty fourth part of the day - час - одна двадцать четвёртая часть суток
results accurate to one part in a million - результаты с точностью до одной миллионной
3) редк. группа, фракция2. участие (в работе и т. п.); обязанность, делоto take /to have/ part in smth. - участвовать /принимать участие/ в чём-л.
it was done without my taking part in it - это было сделано без моего участия
to do one's part for world peace - внести свой вклад в борьбу за мир во всём мире
to fail to perform one's part of a contract - не выполнить свои обязательства по договору
each one did his part - каждый выполнил то, что ему полагалось
to take part in the action - воен. принимать участие в бою
3. часть (книги), том; серияthe story appeared in parts - рассказ публикуется в нескольких номерах (журнала, газеты и т. п.)
Dickens's works were published in parts - романы Диккенса печатались выпусками
4. обыкн. pl часть тела, орган, членprivy /private, sexual/ parts - эвф. половые органы
5. 1) рольto assign a part to smb. - отводить /давать/ роль кому-л.
he was excellent in the part of Hamlet - он был великолепен в роли Гамлета
she knew [spoke] her part well - она хорошо знала [играла] свою роль
to play /to act/ the part - играть роль
he filled his part with great success - он справился со своей болью с большим успехом
conversation is like an orchestra in which each one should bear a part - беседа подобна оркестру, в котором каждый должен исполнять свою партию
2) роль, значениеa building that plays many parts - здание, которое используется для различных целей; полифункциональное здание
in all this imagination played a large part - во всём этом воображение сыграло большую роль
he played no part in this business - он не имел к этому никакого отношения
6. 1) сторона (тж. в споре)for my part - с моей стороны, что касается меня
for my part I know nothing about him - что касается меня, то я ничего о нём не знаю
there was no objection on the part of the author - со стороны автора возражений не было
the second cousin on the part of the father - двоюродный брат со стороны отца
2) сторона, аспектthe annoying [funny] part of the matter is that... - неприятная [смешная] сторона этого дела в том...
to take smb.'s part, to take part with smb. - стать на чью-л. сторону
3) юр. сторона (в процессе, договоре)7. обыкн. pl край, местностьin these parts of the world - в этих местах /краях/
malaria-stricken parts of the country - районы страны, где свирепствует малярия
the most densely populated and poverty stricken part of London - наиболее густонаселённые и бедные районы Лондона
remote parts of the country - отдалённые районы /далёкие уголки/ страны
he spent most of his life in foreign parts - он провёл большую часть своей жизни на чужбине
8. pl уст. способности9. амер. пробор в волосах10. грам. часть, форма11. тех. деталь, часть12. муз. партия, голос13. архит. 1/30 часть модуля♢
part and parcel - составная /неотъемлемая/ частьon the one part... on the other part... - с одной стороны... с другой стороны...
to have neither part nor lot in smth. - не иметь ничего общего с чем-л.
in good part - благосклонно, милостиво, без обиды
in bad /ill, evil/ part - неблагосклонно, с обидой
to take smth. in good /excellent/ part - не обидеться
not to want any part of smth. - отвергать что-л.; отрицательно относиться к чему-л.
2. [pɑ:t] vI want no part in it - я не хочу иметь к этому никакого отношения; мне это совершенно не подходит
1. 1) разделять, отделять, делить на частиthe island parts the river into two branches - остров делит реку на два рукава
a strait parts the island from the mainland - пролив отделяет остров от материка
2) разделяться, отделяться; разъединяться2. 1) разлучать, разъединятьtill death do us part - возвыш. пока смерть нас не разлучит
2) ( часто from) разлучаться, расставатьсяlet us part friends - расстанемся /разойдёмся/ друзьями
to part in anger - разойтись, обозлившись друг на друга
3. разнимать4. расчёсывать на пробор ( волосы)part one's hair in the middle [at the side] - расчесать волосы на прямой [на косой] пробор
5. отличать, выделять (что-л.)6. разг.1) ( часто from, with) расставаться (с чем-л.)2) платитьthe lodger rarely parted before Monday - жилец редко платил раньше понедельника
7. умирать8. уст. делить (между кем-л.)9. мор. срываться с якоря♢
to part company (with) - а) разъехаться; расстаться; б) поссориться, прекратить дружбу; в) разойтись во мненияхon that question I part company with you - по этому вопросу мы с вами расходимся во мнениях
to part brass rags with smb. - сл. порвать с кем-л. (дружбу, отношения)
3. [pɑ:t] adva fool and his money are soon parted - посл. у дурака деньги долго не держатся
частью; отчасти; частично -
4 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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