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1 hold
hold [həʊld]tenir ⇒ 1A (a), 1A (f), 1B (a), 1B (b), 1D (b), 1D (d), 2 (d) avoir ⇒ 1A (c) retenir ⇒ 1A (e), 1C (b) contenir ⇒ 1A (f) exercer ⇒ 1A (g) réserver ⇒ 1A (e), 1A (h) conserver ⇒ 1A (i) stocker ⇒ 1A (i) maintenir ⇒ 1B (a) détenir ⇒ 1A (i), 1C (a) croire ⇒ 1D (a) continuer ⇒ 1D (e) se tenir ⇒ 2 (a) tenir bon ⇒ 2 (b) durer ⇒ 2 (c) attendre ⇒ 2 (f) prise ⇒ 3D (a)-(c) en attente ⇒ 4D(pt & pp held [held])A.(a) (clasp, grasp) tenir;∎ to hold sth in one's hand (book, clothing, guitar) avoir qch à la main; (key, money) tenir qch dans la main;∎ to hold sth with both hands tenir qch à deux mains;∎ will you hold my coat a second? peux-tu prendre ou tenir mon manteau un instant?;∎ to hold the door for sb tenir la porte à ou pour qn;∎ also figurative to hold sb's hand tenir la main à qn;∎ to hold hands se donner la main, se tenir (par) la main;∎ hold my hand while we cross the street donne-moi la main pour traverser la rue;∎ to hold sb in one's arms tenir qn dans ses bras;∎ to hold sb close or tight serrer qn contre soi;∎ hold it tight and don't let go tiens-le bien et ne le lâche pas;∎ to hold one's nose se boucher le nez;∎ to hold one's sides with laughter se tenir les côtes de rire(b) (keep, sustain)∎ to hold sb's attention/interest retenir l'attention de qn;∎ the film doesn't hold the attention for long le film ne retient pas l'attention très longtemps;∎ to hold an audience tenir un auditoire;∎ to hold one's serve (in tennis) défendre son service;∎ to hold one's own se défendre, bien se débrouiller;∎ the Prime Minister held her own during the debate le Premier ministre a tenu bon ou ferme pendant le débat;∎ she is well able to hold her own elle sait se défendre;∎ he can hold his own in chess il se défend bien aux échecs;∎ our products hold their own against the competition nos produits se tiennent bien par rapport à la concurrence;∎ to hold the floor garder la parole;∎ the senator held the floor for an hour le sénateur a gardé la parole pendant une heure∎ do you hold a clean driving licence? avez-vous déjà été sanctionné pour des infractions au code de la route?;∎ she holds the post of treasurer elle occupe le poste de trésorière;∎ to hold office (chairperson, deputy) être en fonction, remplir sa fonction; (minister) détenir ou avoir un portefeuille; (political party, president) être au pouvoir ou au gouvernement;∎ Religion to hold a living jouir d'un bénéfice;∎ Finance to hold stock or shares détenir ou avoir des actions;∎ to hold 5 percent of the shares in a company détenir 5 pour cent du capital d'une société;∎ also figurative to hold a record détenir un record;∎ she holds the world record for the javelin elle détient le record mondial du javelot∎ the guerrillas held the bridge for several hours les guérilleros ont tenu le pont plusieurs heures durant;∎ Military to hold the enemy contenir l'ennemi;∎ figurative to hold centre stage occuper le centre de la scène;(e) (reserve, set aside) retenir, réserver;∎ we'll hold the book for you until next week nous vous réserverons le livre ou nous vous mettrons le livre de côté jusqu'à la semaine prochaine;∎ will the restaurant hold the table for us? est-ce que le restaurant va nous garder la table?∎ this bottle holds 2 litres cette bouteille contient 2 litres;∎ will this suitcase hold all our clothes? est-ce que cette valise sera assez grande pour tous nos vêtements?;∎ the car is too small to hold us all la voiture est trop petite pour qu'on y tienne tous;∎ the hall holds a maximum of 250 people la salle peut accueillir ou recevoir 250 personnes au maximum, il y a de la place pour 250 personnes au maximum dans cette salle;∎ to hold one's drink bien supporter l'alcool;∎ the letter holds the key to the murder la lettre contient la clé du meurtre(g) (have, exercise) exercer;∎ the subject holds a huge fascination for some people le sujet exerce une énorme fascination sur certaines personnes;∎ sport held no interest for them pour eux, le sport ne présentait aucun intérêt(h) (have in store) réserver;∎ who knows what the future may hold? qui sait ce que nous réserve l'avenir?∎ we can't hold this data forever nous ne pouvons pas conserver ou stocker ces données éternellement;∎ how much data will this disk hold? quelle quantité de données cette disquette peut-elle stocker?;∎ the commands are held in the memory/in a temporary buffer les instructions sont gardées en mémoire/sont enregistrées dans une mémoire intermédiaire;∎ my lawyer holds a copy of my will mon avocat détient ou conserve un exemplaire de mon testament;∎ this photo holds fond memories for me cette photo me rappelle de bons souvenirs∎ the new car holds the road well la nouvelle voiture tient bien la routeB.(a) (maintain in position) tenir, maintenir;∎ she held her arms by her sides elle avait les bras le long du corps;∎ her hair was held in place with hairpins des épingles (à cheveux) retenaient ou maintenaient ses cheveux;∎ what's holding the picture in place? qu'est-ce qui tient ou maintient le tableau en place?;∎ hold the picture a bit higher tenez le tableau un peu plus haut∎ to hold oneself upright or erect se tenir droit;∎ also figurative to hold one's head high garder la tête hauteC.(a) (confine, detain) détenir;∎ the police are holding him for questioning la police l'a gardé à vue pour l'interroger;∎ they're holding him for murder ils l'ont arrêté pour meurtre;∎ she was held without trial for six weeks elle est restée en prison six semaines sans avoir été jugée(b) (keep back, retain) retenir;∎ Law to hold sth in trust for sb tenir qch par fidéicommis pour qn;∎ the post office will hold my mail for me while I'm away la poste gardera mon courrier pendant mon absence;∎ figurative once she starts talking politics there's no holding her! dès qu'elle commence à parler politique, rien ne peut l'arrêter!;∎ don't hold dinner for me ne m'attendez pas pour dîner;∎ they held the plane another thirty minutes ils ont retenu l'avion au sol pendant encore trente minutes;∎ hold all decisions on the project until I get back attendez mon retour pour prendre des décisions concernant le projet;∎ hold the front page! ne lancez pas la une tout de suite!;∎ hold the lift! ne laissez pas les portes de l'ascenseur se refermer, j'arrive!∎ we have held costs to a minimum nous avons limité nos frais au minimum;∎ inflation has been held at the same level for several months le taux d'inflation est maintenu au même niveau depuis plusieurs mois;∎ they held their opponents to a goalless draw ils ont réussi à imposer le match nulD.∎ formal I hold that teachers should be better paid je considère ou j'estime que les enseignants devraient être mieux payés;∎ the Constitution holds that all men are free la Constitution stipule que tous les hommes sont libres;∎ he holds strong beliefs on the subject of abortion il a de solides convictions en ce qui concerne l'avortement;∎ she holds strong views on the subject elle a une opinion bien arrêtée sur le sujet;∎ her statement is held to be true sa déclaration passe pour vraie(b) (consider, regard) tenir, considérer;∎ to hold sb responsible for sth tenir qn pour responsable de qch;∎ I'll hold you responsible if anything goes wrong je vous tiendrai pour responsable ou je vous considérerai responsable s'il y a le moindre incident;∎ the president is to be held accountable for his actions le président doit répondre de ses actes;∎ to hold sb in contempt mépriser ou avoir du mépris pour qn;∎ to hold sb in high esteem avoir beaucoup d'estime pour qn, tenir qn en haute estime∎ the appeal court held the evidence to be insufficient la cour d'appel a considéré que les preuves étaient insuffisantes∎ to hold an election/elections procéder à une élection/à des élections;∎ the book fair is held in Frankfurt la foire du livre se tient ou a lieu à Francfort;∎ the classes are held in the evening les cours ont lieu le soir;∎ interviews will be held in early May les entretiens auront lieu au début du mois de mai ou début mai;∎ to hold talks être en pourparlers;∎ the city is holding a service for Armistice Day la ville organise un office pour commémorer le 11 novembre;∎ mass is held at eleven o'clock la messe est célébrée à onze heures(e) (continue without deviation) continuer;∎ Nautical to hold course tenir la route;∎ we held our southerly course nous avons maintenu le cap au sud, nous avons continué notre route vers le sud;∎ Music to hold a note tenir une note∎ will you hold (the line)? voulez-vous patienter?;∎ hold the line! ne quittez pas!;∎ the line's busy just now - I'll hold le poste est occupé pour le moment - je patiente ou je reste en ligne;∎ hold all my calls ne me passez aucun appel(a) (cling → person) se tenir, s'accrocher;∎ she held tight to the railing elle s'est cramponnée ou accrochée à la rampe;∎ hold fast!, hold tight! accrochez-vous bien!;∎ figurative their resolve held fast or firm in the face of fierce opposition ils ont tenu bon face à une opposition acharnée(b) (remain in place → nail, fastening) tenir bon;∎ the rope won't hold for long la corde ne tiendra pas longtemps∎ prices held at the same level as last year les prix se sont maintenus au même niveau que l'année dernière;∎ the pound held firm against the dollar la livre s'est maintenue par rapport au dollar;∎ we might buy him a guitar if his interest in music holds nous lui achèterons peut-être une guitare s'il continue à s'intéresser à la musique∎ to hold good (invitation, offer) tenir; (promises) tenir, valoir; (argument, theory) rester valable;∎ the principle still holds good le principe tient ou vaut toujours;∎ that theory only holds if you consider... cette théorie n'est valable que si vous prenez en compte...;∎ the same holds for Spain il en est de même pour l'Espagne∎ hold still! ne bougez pas!□(f) (on telephone) attendre;∎ the line's British engaged or American busy, will you hold? la ligne est occupée, voulez-vous patienter?3 noun∎ to catch or to grab or to seize or to take hold of sth se saisir de ou saisir qch;∎ she caught hold of the rope elle a saisi la corde;∎ grab (a) hold of that towel tiens! prends cette serviette;∎ there was nothing for me to grab hold of il n'y avait rien à quoi m'accrocher ou me cramponner;∎ get a good or take a firm hold on or of the railing tenez-vous bien à la balustrade;∎ I still had hold of his hand je le tenais toujours par la main;∎ to get hold of sth (find) se procurer ou trouver qch;∎ it's difficult to get hold of this book ce livre est difficile à trouver;∎ we got hold of the book you wanted nous avons trouvé le livre que tu voulais;∎ where did you get hold of that idea? où est-ce que tu es allé chercher cette idée?;∎ to get hold of sb trouver qn;∎ I've been trying to get hold of you all week! je t'ai cherché toute la semaine!;∎ just wait till the newspapers get hold of the story attendez un peu que les journaux s'emparent de la nouvelle;∎ she kept hold of the rope elle n'a pas lâché la corde;∎ you'd better keep hold of the tickets tu ferais bien de garder les billets;∎ get a hold on yourself ressaisis-toi, ne te laisse pas aller;∎ Sport & figurative no holds barred tous les coups sont permis(b) (controlling force or influence) prise f, influence f;∎ the Church still exerts a strong hold on the country l'Église a toujours une forte mainmise sur le pays;∎ to have a hold over sb avoir de l'influence sur qn;∎ I have no hold over him je n'ai aucune prise ou influence sur lui;∎ the Mafia obviously has some kind of hold over him de toute évidence, la Mafia le tient d'une manière ou d'une autre(c) (in climbing) prise f(d) (delay, pause) pause f, arrêt m;∎ the company has put a hold on all new orders l'entreprise a suspendu ou gelé toutes les nouvelles commandes∎ the association put a hold on all the hotel rooms l'association a réservé toutes les chambres de l'hôtel(gen) & Telecommunications en attente;∎ to put sb on hold mettre qn en attente;∎ we've put the project on hold nous avons mis le projet en attente;∎ the operator kept me on hold for ten minutes le standardiste m'a mis en attente pendant dix minutes∎ to hold sth against sb en vouloir à qn de qch;∎ his collaboration with the enemy will be held against him sa collaboration avec l'ennemi lui sera préjudiciable;∎ he lied to her and she still holds it against him il lui a menti et elle lui en veut toujours;∎ I hope you won't hold it against me if I decide not to accept j'espère que tu ne m'en voudras pas si je décide de ne pas accepter(a) (control, restrain → animal, person) retenir, tenir; (→ crowd, enemy forces) contenir; (→ anger, laughter, tears) retenir, réprimer; (→ inflation) contenir;∎ the government has succeeded in holding back inflation le gouvernement a réussi à contenir l'inflation∎ she's holding something back from me elle me cache quelque chose∎ they held her back a year ils lui ont fait redoubler une classe, ils l'ont fait redoubler(d) (prevent progress of) empêcher de progresser;∎ his difficulties with maths are holding him back ses difficultés en maths l'empêchent de progresser;∎ lack of investment is holding industry back l'absence d'investissements freine l'industrie∎ he has held back from making a commitment il s'est abstenu de s'engager;∎ the president held back before sending in the army le président a hésité avant d'envoyer les troupes;∎ don't hold back, tell me everything vas-y, dis-moi tout(a) (keep in place → paper, carpet) maintenir en place; (→ person) forcer à rester par terre, maintenir au sol;∎ it took four men to hold him down il a fallu quatre hommes pour le maîtriser ou pour le maintenir au sol(b) (keep to limit) restreindre, limiter;∎ they're holding unemployment down to 4 percent ils maintiennent le taux de chômage à 4 pour cent;∎ to hold prices down empêcher les prix de monter, empêcher la montée des prix∎ he's never managed to hold down a job il n'a jamais pu garder un emploi bien longtemps;∎ although she's a student, she holds down a full-time job bien qu'elle étudie, elle occupe un poste à plein tempspérorer, disserter;∎ he held forth on the evils of drink il a fait un long discours sur les conséquences néfastes de l'alcool➲ hold off(a) (keep at distance) tenir à distance ou éloigné;∎ the troops held off the enemy les troupes ont tenu l'ennemi à distance;∎ they managed to hold off the attack ils ont réussi à repousser l'attaque;∎ I can't hold the reporters off any longer je ne peux plus faire attendre ou patienter les journalistes(b) (delay, put off) remettre à plus tard;∎ he held off going to see the doctor until May il a attendu le mois de mai pour aller voir le médecin;∎ I held off making a decision j'ai remis la décision à plus tard∎ at least the rain held off au moins il n'a pas plu∎ hold off from smoking for a few weeks abstenez-vous de fumer ou ne fumez pas pendant quelques semaines➲ hold on(a) (grasp, grip) tenir bien, s'accrocher;∎ to hold on to sth bien tenir qch, s'accrocher à qch, se cramponner à qch;∎ hold on! accrochez-vous!;∎ hold on to your hat! tenez votre chapeau (sur la tête)!(b) (keep possession of) garder;∎ hold on to this contract for me (keep it) garde-moi ce contrat;∎ all politicians try to hold on to power tous les hommes politiques essaient de rester au pouvoir;∎ hold on to your dreams/ideals accrochez-vous à vos rêves/idéaux(c) (continue, persevere) tenir, tenir le coup;∎ how long can you hold on? combien de temps pouvez-vous tenir (le coup)?;∎ I can't hold on much longer je ne peux pas tenir (le coup) beaucoup plus longtemps∎ hold on, how do I know I can trust you? attends un peu! qu'est-ce qui me prouve que je peux te faire confiance?;∎ Telecommunications hold on please! ne quittez pas!;∎ I had to hold on for several minutes j'ai dû patienter plusieurs minutes(maintain in place) tenir ou maintenir en place;∎ her hat is held on with pins son chapeau est maintenu (en place) par des épingles➲ hold out(a) (last → supplies, stocks) durer;∎ will the car hold out till we get home? la voiture tiendra-t-elle (le coup) jusqu'à ce qu'on rentre?(b) (refuse to yield) tenir bon, tenir le coup;∎ the garrison held out for weeks la garnison a tenu bon pendant des semaines;∎ the management held out against any suggested changes la direction a refusé tous les changements proposés(extend) tendre;∎ she held out the book to him elle lui a tendu le livre;∎ also figurative to hold out one's hand to sb tendre la main à qn;∎ I held out my hand j'ai tendu la main;∎ his mother held her arms out to him sa mère lui a ouvert ou tendu les bras(offer) offrir;∎ I can't hold out any promise of improvement je ne peux promettre aucune amélioration;∎ the doctors hold out little hope for him les médecins ont peu d'espoir pour lui;∎ science holds out some hope for cancer patients la science offre un espoir pour les malades du cancerexiger;∎ the workers held out for a shorter working week les ouvriers réclamaient une semaine de travail plus courte;∎ we're holding out for a higher offer nous attendons qu'on nous en offre un meilleur prix∎ you're holding out on me! tu me caches quelque chose!□(a) (position) tenir au-dessus de;∎ she held the glass over the sink elle tenait le verre au-dessus de l'évier;∎ figurative they hold the threat of redundancy over their workers ils maintiennent la menace de licenciement sur leurs ouvriers(b) (postpone) remettre, reporter;∎ we'll hold these items over until the next meeting on va remettre ces questions à la prochaine réunion;∎ payment was held over for six months le paiement a été différé pendant six mois∎ they're holding the show over for another month ils vont laisser le spectacle à l'affiche encore un mois➲ hold to(promise, tradition) s'en tenir à, rester fidèle à; (decision) maintenir, s'en tenir à;∎ you must hold to your principles vous devez rester fidèle à vos principes∎ we held him to his promise nous lui avons fait tenir parole;∎ if I win, I'll buy you lunch - I'll hold you to that! si je gagne, je t'invite à déjeuner - je te prends au mot!∎ the two pieces of wood are held together by nails les deux morceaux de bois sont cloués ensemble;∎ we need a leader who can hold the workers together il nous faut un chef qui puisse rallier les ouvriers➲ hold up(a) (lift, raise) lever, élever;∎ I held up my hand j'ai levé la main;∎ hold the picture up to the light tenez la photo à contre-jour;∎ to hold up one's head redresser la tête;∎ figurative she felt she would never be able to hold her head up again elle pensait qu'elle ne pourrait plus jamais marcher la tête haute∎ my trousers were held up with safety pins mon pantalon était maintenu par des épingles de sûreté∎ they were held up as an example of efficient local government on les présentaient comme un exemple de gouvernement local compétent;∎ to hold sb up to ridicule tourner qn en ridicule∎ the traffic held us up la circulation nous a mis en retard;∎ the accident held up traffic for an hour l'accident a bloqué la circulation pendant une heure;∎ our departure was held up by bad weather notre départ a été retardé par le mauvais temps;∎ I was held up j'ai été retenu;∎ the project was held up for lack of funds (before it started) le projet a été mis en attente faute de financement; (after it started) le projet a été interrompu faute de financement;∎ the goods were held up at customs les marchandises ont été immobilisées à la douane∎ to hold up a bank faire un hold-up dans une banque∎ the car held up well during the trip la voiture a bien tenu le coup pendant le voyage;∎ she's holding up well under the pressure elle supporte bien la pression;∎ my finances are holding up well je tiens le coup financièrement∎ I don't hold with her ideas on socialism je ne suis pas d'accord avec ou je ne partage pas ses idées concernant le socialisme;∎ his mother doesn't hold with private schools sa mère est contre ou désapprouve les écoles privées -
2 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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