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1 split the cost between
Общая лексика: поделить расходы между (...)Универсальный англо-русский словарь > split the cost between
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2 split the cost between...
Общая лексика: поделить расходы между...Универсальный англо-русский словарь > split the cost between...
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3 Split
1. n геогр. Сплитbanana split — «банановый сплит»
every-other-day split system — система сплита "через день"
2. n раскалывание; расщепление3. n трещина, щель; расщелина; прорезь4. n разрыв, раскол5. n луб, лубок6. n разг. полпорции спиртного7. n разг. маленькая бутылка минеральной или газированной воды8. n разг. амер. щепка, лучина9. n разг. текст. зуб бёрда10. n разг. слой кожигрань, фасет
11. n разг. горн. пачка12. n разг. эл. расщеплённость13. n разг. спорт. часто шпагат14. n разг. «сплит»to make all split — наделать шуму, вызвать суматоху, устроить переполох
15. a разбитый, расколотый; расщеплённый16. a разделённый17. a лес. колотый18. v расщеплять; раскалывать, откалывать, отделятьsplit down — расщеплять; расщепленный
to split down — расщеплять, разделять
split off — откалываться, отделяться; отщепляться
19. v расщепляться; раскалываться, трескатьсяhit the nut till it splits — бей по ореху, пока он не расколется
when ripe, the fruit splits — созрев, плод трескается
gloves often split the first time they are worn — часто перчатки лопаются, как только их наденешь
20. v разбивать, разрушатьsplit up — разделять; раздроблять; разбивать
21. v разбиваться22. v делить на части, распределятьto split the cost between … — поделить расходы между …
23. v поделитьсяhe said he would split with the others — он сказал остальным, что выделит им их долю
24. v делиться на части, распадаться; разделяться, раскалываться25. v разойтись, развестись26. v разг. ссориться, расходиться во мненияхsplit ticket — бюллетень, в котором избиратель подаёт свой голос за представителей разных партий
27. v полит. расколоть, вызвать расколto split a political party — расколоть политическую партию, вызвать раскол в политической партии
28. v полит. расколоться, утратить единство29. v сл. уйти, убраться30. v сл. дезертировать; сбежать31. v сл. сл. выдавать; доносить, стать доносчиком; «расколоться»to split up an accomplice — выдать сообщника; донести на своего сообщника
32. v сл. разбавлять33. v сл. горн. сокращать пробу34. v хим. разлагаться, расщепляться35. v хим. расщеплять, разлагать на компонентыСинонимический ряд:1. crack (noun) breach; break; chink; crack; crevice; divergence; division; fissure; fracture; rent; rift; rima; rimation; rime; rupture; tear2. cut (noun) cut; gash; incision; slash; slice; slit3. schism (noun) chasm; cleavage; cleft; schism4. break (verb) break; burst; snap5. crack (verb) crack; fissure; rupture6. cut (verb) carve; carved; cut; dissect; dissected; dissever; dissevered; sever; severed; slice; sliced; sunder; sundered7. divide (verb) bisect; broke; cleave; cleaved or clove/cleaved; cut off; detach; disjoin; divide; divorce; rend; rent; rip; ripped; rive; rived/riven; secede; splinter; tear; tore; tore/torn8. part (verb) break off; break up; part; separateАнтонимический ряд:connection; fuse; join -
4 split
splɪt
1. сущ.
1) а) расщипление, раскалывание б) перен. процесс раздела корпорации
2) трещина, щель, расщелина;
прорезь
3) а) раскол, брожения (в рядах какой-либо организации, чаще всего политической) б) фракция( образовавшаяся в результате раскола)
4) щепка, лучина
5) полбутылки или маленькая бутылка( газированной воды, водки и т. п.)
6) электр. расщепленность
7) мн.;
спорт шпагат
8) сладкое блюдо( из фруктов, мороженого, орехов)
2. прил. расщепленный, расколотый;
раздробленный;
разделенный пополам
3. гл.
1) а) раскалывать(ся) ;
расщеплять(ся) (тж. split asunder), трескаться Syn: sever б) перен. сильно болеть My head is splitting. ≈ У меня раскалывается голова от боли. в) перен. разрушать, крушить My hopes were splitted. ≈ Все мои надежды рухнули. Syn: shatter
2) делить на части;
распределять( обыкн. split up) ;
делиться с кем-л. (with) to split one's vote/ticket ≈ голосовать одновременно за кандидатов разных партий to split a bottle разг. ≈ раздавить бутылочку на двоих Syn: sever, share
3) а) поссорить;
раскалывать (на группы, фракции и т. п.) б) отделяться( о группе, фракции)
4) уходить, покидать to split the town ≈ уезжать из города Syn: leave ∙ split off split on split up - split the difference раскалывание;
расщепление( продольная) трещина, щель;
расщелина;
прорезь - a * in a door щель в двери - a * in a rock расщелина в скале - a * in a board трещина в доске разрыв, раскол - a * among friends раздоры среди друзей - a * in the party раскол в партии - a * into sects раскол на секты отколовшаяся часть;
(раскольническая) секта;
отколовшаяся фракция, группа и т. п. луб, лубок (для плетения корзин) (разговорное) полпорции спиртного (разговорное) маленькая бутылка минеральной воды или газированной воды (разговорное) (американизм) бюллетень, в котором избиратель подает свой голос за представителей разных партий (американизм) щепка, лучина (текстильное) зуб берда слой кожи грань, фасет( на стекле) (горное) пачка (угля или пласта) (электротехника) расщепленность (спортивное) шпагат (гимнастика) - cross * поперечный шпагат - side /circle/ * продольный шпагат - to do the *s делать шпагат "сплит" (сладкое блюдо из разрезанных пополам фруктов с орехами и мороженым сверху) > at (full) * на всех парах > to make all * наделать шуму, вызвать суматоху, устроить переполох разбитый, расколотый;
расщепленный - * collarbone сломанная ключица - the child from a * home ребенок разведенных родителей разделенный - * shift прерывистый график (работы) - he took a * vacation он использовал свой отпуск частями - with a * feeling со смешанным чувством (лесохозяйственное) колотый - * firewood колотые дрова - * stave колотая клепка расщеплять;
раскалывать, откалывать, отделять (тж. * off) - to * a board раскалывать доску - to * open взломать (сейф и т. п.) - to * smb.'s skull раскроить кому-л. череп - to * a piece from a block отколоть щепку от чурбака - to * a stick расщепить палку - to * one's forces распылить силы - to * off carbon dioxide( химическое) выделить двуокись углерода - the wind * a sail ветром надвое разорвало парус - a mountain was * by the earthquake гора расселась /раскололась/ в результате землетрясения - the air was * with shrill outcries пронзительные крики разрывали /прорезали/ воздух - the river *s the town in two река разрезает город пополам расщепляться, раскалываться, трескаться - to * one's sides надрываться от хохота, чуть не лопнуть со смеху - hit the nut till it *s бей по ореху, пока он не расколется - this wood *s easily это дерево хорошо колется - when ripe, the fruit *s созрев, плод трескается - gloves often * the first time they are worn часто перчатки лопаются, как только их наденешь - I laughed till I thought I should * я чуть не лопнул со смеху - my head is *ting у меня трещит /разламывается/ голова разбивать, разрушать - the ship was * in the middle корабль получил пробоину в центральной части - to * the defence провести шайбу между двумя противниками, прорвать оборону противника (хоккей) разбиваться - to * upon a rock разбиваться о скалу - the ship * судно потерпело крушение - we have * (образное) мы потерпели крушение, мы идем ко дну делить на части, распределять (обыкн. * up) - to * (up) a cake разрезать бисквит вдоль - to * a booty делить добычу - to * the cost between... поделить расходы между... - to * (up) the work among a number of people распределять работу между несколькими людьми - to * a bottle (разговорное) распить /раздавить/ бутылочку (with) поделиться( с кем-л.) - he said he would * with the others он сказал остальным, что выделит им их долю (тж. * up) делиться на части, распадаться;
разделяться, раскалываться - the crowd * (up) into several groups толпа разделилась на несколько групп - the court * four and four голоса в суде разделились: четыре - четыре - the language has * into several dialects язык распался на несколько диалектов (тж. * up) разойтись, развестись - they * (up) after a year of marriage они развелись /разошлись/ через год после свадьбы (разговорное) ссориться, расходиться во мнениях - to * with smb. (рассориться и) разойтись с кем-л. - to * over smth. разойтись во мнениях о чем-л. - don't let us * on a small point of detail не будем спорить по пустякам (политика) расколоть, вызвать раскол - to * a political party расколоть политическую партию, вызвать раскол в политической партии - to * one's vote /one's ticket/ голосовать одновременно за кандидатов разных партий (политика) расколоться, утратить единство - the party * into two groups партия раскололась на две группировки - the House * on a vote голоса в палате разделились - Liberals * on this question по этому вопросу среди либералов не было единого мнения - the House * on /over/ the question of tariffs в палате возникли разногласия по вопросу о тарифах (сленг) уйти, убраться - to * a party after a few drinks сбежать с вечеринки после нескольких рюмок (сленг) дезертировать;
сбежать( обыкн. on) (сленг) выдавать;
доносить, стать доносчиком;
"расколоться" - to * (up) on an accomplice выдать (своего) сообщника;
донести на своего сообщника - please, don't * (on me) ! пожалуйста, не выдавайте меня /не проговоритесь/! - somebody must have * on him to a teacher кто-то наябедничал на него учителю разбавлять (спиртное) (кожевенное) дело двоить кожу (горное) сокращать пробу (химическое) разлагаться, расщепляться - water *s into hydrogen and oxygen вода разлагается на водород и кислород( химическое) расщеплять, разлагать на компоненты - to * a fat into glycerol and fatty acids расщепить жир на глицерин и жирные кислоты > to * smb.'s ears оглушать кого-л. > to * a hair /hairs, straws, words/ спорить о мелочах;
вдаваться в мелкие подробности;
проявлять педантизм /придирчивость/ > to * the difference брать среднюю величину;
поделить разницу пополам;
сойтись в цене, сторговаться;
идти на компромисс > * me /my windpipe/! чтоб мне лопнуть! > the rock on which we * камень преткновения;
предмет разногласий;
причина несчастья > to * a cause (юридическое) (устаревшее) затягивать процесс (излишними доказательствами, необоснованными возражениями и т. п.) column ~ вчт. дробление колонки ~ разбивать(ся), трескаться;
to split one's forces дробить силы;
my head is splitting у меня раскалывается голова от боли reverse ~ увеличение номиналов акций путем трансформации определенного числа бумаг в одну the rock on which we ~ камень преткновения;
причина несчастий;
to split (smb.'s) ears оглушать (кого-л.) split делить на части;
распределять (обыкн. split up) ;
делиться (с кем-л.) (with) ~ дробить ~ дробление ~ покупка партии ценных бумаг в несколько приемов по разным ценам ~ полбутылки или маленькая бутылка (газированной воды, водки и т. п.) ~ поссорить;
раскалывать (на группы, фракции и т. п.) ;
split off откалывать(ся) ;
отделять ~ разбивать(ся), трескаться;
to split one's forces дробить силы;
my head is splitting у меня раскалывается голова от боли ~ вчт. разбивать ~ разбивка акций на несколько бумаг с меньшими номиналами путем выпуска нескольких акций вместо одной ~ вчт. разбиение ~ вчт. разбить ~ разделение ~ раскалывание ~ (~) раскалывать(ся) ;
расщеплять(ся) (тж. split asunder) ~ раскол ~ эл. расщепленность ~ расщепленный, расколотый;
раздробленный;
разделенный пополам;
split decision решение, при котором голоса разделились ~ сладкое блюдо (из фруктов, мороженого, орехов) ~ трещина, щель, расщелина;
прорезь ~ pl спорт. шпагат ~ щепка, лучина (для корзин) to ~ the profits поделить доходы;
to split a bottle разг. раздавить бутылочку на двоих ~ расщепленный, расколотый;
раздробленный;
разделенный пополам;
split decision решение, при котором голоса разделились the rock on which we ~ камень преткновения;
причина несчастий;
to split (smb.'s) ears оглушать (кого-л.) ~ поссорить;
раскалывать (на группы, фракции и т. п.) ;
split off откалывать(ся) ;
отделять ~ on sl. выдавать (сообщника) ;
split up разделять(ся), раскалывать(ся) ;
to split one's sides надрываться от хохота ~ разбивать(ся), трескаться;
to split one's forces дробить силы;
my head is splitting у меня раскалывается голова от боли ~ on sl. выдавать (сообщника) ;
split up разделять(ся), раскалывать(ся) ;
to split one's sides надрываться от хохота to ~ one's vote (или ticket) голосовать одновременно за кандидатов разных партий ~ second какаято доля секунды;
мгновение to ~ the profits поделить доходы;
to split a bottle разг. раздавить бутылочку на двоих ~ on sl. выдавать (сообщника) ;
split up разделять(ся), раскалывать(ся) ;
to split one's sides надрываться от хохота ~ up делить корпорацию (по решению суда) ~ up дробить акции stock ~ дробление акций -
5 difference
ˈdɪfrəns
1. сущ.
1) разница;
несходство;
отличие, различие;
несовпадение a considerable, great, marked, noticeable, striking difference ≈ значительное различие, ощутимая разница an essential difference ≈ важное различие an irreconcilable difference ≈ непримиримое различие a minor, slight difference ≈ незначительная разница a radical difference ≈ радикальное отличие a subtle difference ≈ тонкое/специфичное отличие a superficial difference ≈ поверхностное различие It makes no difference. ≈ Нет никакой разницы;
это не имеет значения. It makes all the difference in the world. ≈ Это существенно меняет дело;
это очень важно. to tell the difference ≈ различать Syn: dissimilarity, distinction, diversity
2) разрыв, разница (между ценами, курсами, издержками и т. п.) to speculate in differences ≈ ≈ играть на разнице to meet/pay the difference ≈ уплатить разницу price difference ≈
1) различие в курсах
2) различие в ценах
3) разногласие, расхождение( во взглядах, мнениях и т.п.) ;
спор;
ссора, разрыв to compose, reconcile, resolve, settle, thrash out difference ≈ сгладить разногласия to set aside differences ≈ уладить разногласия to settle the differences ≈ уладить спор, урегулировать разногласия, устранить разногласия to arrange a difference ≈ уладить разногласие to have differences ≈ ссориться, расходиться во мнениях Syn: disagreement
4) мат. разность ∙ a world of difference ≈ совершенно отличный split the difference
2. гл.
1) различать, отличать (одно от другого) Every individual has something that differences it from another. ≈ В каждом индивидууме есть что-то, что отличает его от любого другого. This differences a wise man and a fool. ≈- В этом различие между умным и дураком. Syn: differentiate, distinguish
2) устанавливать различие, проводить различие, дифференцировать;
видеть различие These two kinds of repentance may be differenced. ≈ Между этими двумя видами раскаяния можно провести различие. Syn: discriminate, distinguish
3) мат. вычислять разность разница;
различие, несходство, отличие - * in appearance несходство внешности - all the * in the world существенная /большая/ разница - * of opinion расхождение во мнениях, разногласия - the * between two versions of the same text различие между двумя редакциями одного и того же текста, разночтение - with the * that... с той разницей, что... - to make a * (between) проводить различие (между) - she doesn't make any * between the children она совершенно одинаково относится к своим детям;
она не выделяет кого-л. из своих детей - it doesn't make much * это не имеет (большого) значения, это не слишком существенно - it makes a great *, it makes all the * in the world это (совсем) другое дело;
в этом-то все и дело - it makes no * (to me) (для меня) это не имеет значения;
(мне) все равно - he is a businessman, but with a * он бизнесмен, но не такой, как все остальные разница (количественная) - * of five pounds разница в пять фунтов - to pay /to meet/ the * уплатить разницу - to speculate in *s (биржевое) играть на разнице - * of potentials (электротехника) разность потенциалов разногласие;
спор;
ссора - to have a * with smb. поспорить /поссориться/ с кем-л. - to have a * about smth. повздорить( с кем-л.) по какому-л. поводу - we sometimes have our *s у нас бывают /случаются/ разногласия, нам случается не соглашаться друг с другом - to settle /to resolve/ the * уладить спор;
устранить разногласия - to exaggerate the *s преувеличивать разногласия - to play upon *s among smb. играть на разногласиях между кем-л. (логика) отличительное свойство( вида или класса) ;
отличительный, дифференциальный признак (геральдика) отличительный знак (герба) (математика) разность - first order * разность первого порядка - common * of an arithmetical progression разность арифметической прогрессии > to split the * брать среднюю величину;
поделить разницу пополам;
сойтись в цене, сторговаться;
идти на компромисс > to make a distinction without a * проводить слишком тонкие различия;
мудрить, перемудрить;
существенной разницы нет > not to know the * between chalk and cheese не понимать очевидных различий;
путать божий дар с яичницей (книжное) различать;
отличать (математика) вычислять разность audit ~ расхождения в ревизионной отчетности cash ~ различия в кассовой наличности conversion ~ разница при пересчете cost and price ~ разность между себестоимостью и ценой current timing ~ отклонение от текущего распределения по срокам difference мат. вычислять разность ~ несходство ~ отличать;
служить отличительным признаком ~ отличие ~ отличительный знак( герба) ~ отличительный признак ~ приращение ~ различие ~ разница;
различие;
it makes no difference нет никакой разницы;
это не имеет значения;
it makes all the difference in the world это существенно меняет дело;
это очень важно ~ разница ~ разногласие, расхождение во мнениях;
ссора;
to settle the differences уладить спор;
to iron out the differences сгладить, устранить разногласия;
to have differences ссориться, расходиться во мнениях ~ разногласие ~ разность ~ мат. разность ~ спор ~ ссора ~ in inflation разница в инфляции ~ in interest rates разница в процентных ставках ~ in limits insurance страхование разницы в пределах ~ in rate of exchange разница в валютных курсах ~ in the cash position разница в кассовых остатках ~ in value insurance страхование разницы в стоимости ~ of opinion расхождение в мнениях ~ of opinion расхождение во взглядах exchange ~ различие в валютных курсах ~ разногласие, расхождение во мнениях;
ссора;
to settle the differences уладить спор;
to iron out the differences сгладить, устранить разногласия;
to have differences ссориться, расходиться во мнениях ~ разногласие, расхождение во мнениях;
ссора;
to settle the differences уладить спор;
to iron out the differences сгладить, устранить разногласия;
to have differences ссориться, расходиться во мнениях ~ разница;
различие;
it makes no difference нет никакой разницы;
это не имеет значения;
it makes all the difference in the world это существенно меняет дело;
это очень важно ~ разница;
различие;
it makes no difference нет никакой разницы;
это не имеет значения;
it makes all the difference in the world это существенно меняет дело;
это очень важно negative translation ~ отрицательная разность при пересчете денежной суммы из одной валюты в другую numerical ~ численная разница permanent ~ постоянная разница positive translation ~ положительная разность при пересчете из одной валюты в другую price ~ различие в курсах price ~ различие в ценах price ~ разница в цене revaluation ~ ревальвационная разница rounding-off ~ различие вследствие округления ~ разногласие, расхождение во мнениях;
ссора;
to settle the differences уладить спор;
to iron out the differences сгладить, устранить разногласия;
to have differences ссориться, расходиться во мнениях to split the ~ идти на компромисс to split the ~ разделить поровну остаток split: to ~ the difference брать среднюю величину to ~ the difference идти на компромисс timing ~ хронометрирование путем изменения длительности циклаБольшой англо-русский и русско-английский словарь > difference
-
6 federal
['fed(ə)r(ə)l]прил.1) федеративный, союзный, объединённый- federal subject2) амер. федеральный, правительственный, общегосударственный ( в отличие от относящегося к компетенции штата)the Federal City — "Федеральный город" ( Вашингтон)
The cost will be split between state and federal governments. — Затраты будут распределены между правительствами штатов и федеральным правительством.
3) ( Federal) амер.; ист. федералистский, относящийся к "северянам" ( во время Гражданской войны в США) -
7 difference
1) отклонение; разница; различие2) отличительный признак -
8 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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