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  • 1 set

    set [set]
    jeu1 (a) série1 (a) ensemble1 (a), 1 (c) cercle1 (b) appareil1 (d) poste1 (d) set1 (e) fixe2 (a) arrêté2 (b) figé2 (b) résolu2 (c) prêt2 (d) mettre3 (a), 3 (c), 3 (d) poser3 (a), 3 (c), 3 (e), 3 (i) situer3 (b) régler3 (c) fixer3 (f), 3 (i) établir3 (f) faire prendre3 (h) se coucher4 (a) prendre4 (b)
    (pt & pp set, cont setting)
    1 noun
    (a) (of tools, keys, golf clubs, sails) jeu m; (of numbers, names, instructions, stamps, weights) série f; (of books) collection f; (of furniture) ensemble m; (of cutlery, dishes, glasses) service m; (of lingerie) parure f; (of wheels) train m; (of facts, conditions, characteristics, data) ensemble m; (of events, decisions, questions) série f, suite f; Typography (of proofs, characters) jeu m; Computing (of characters, instructions) jeu m, ensemble m;
    a set of matching luggage un ensemble de valises assorties;
    a set of table/bed linen une parure de table/de lit;
    a set of sheets une parure de lit;
    badminton/chess set jeu m de badminton/d'échecs;
    they're playing with Damian's train set ils jouent avec le train électrique de Damian;
    the cups/the chairs are sold in sets of six les tasses/les chaises sont vendues par six;
    I can't break up the set je ne peux pas les dépareiller;
    they make a set ils vont ensemble;
    to collect the (whole) set rassembler toute la collection, faire la collection;
    he made me a duplicate set (of keys) il m'a fait un double des clés; (of contact lenses) il m'en a fait une autre paire;
    a full set of the encyclopedia une encyclopédie complète;
    a full set of Tolstoy's works les œuvres complètes de Tolstoï;
    they've detected two sets of fingerprints ils ont relevé deux séries d'empreintes digitales ou les empreintes digitales de deux personnes;
    given another set of circumstances, things might have turned out differently dans d'autres circonstances, les choses auraient pu se passer différemment;
    the first set of reforms la première série ou le premier train de réformes;
    they ran a whole set of tests on me ils m'ont fait subir toute une série d'examens
    (b) (social group) cercle m, milieu m;
    he's not in our set il n'appartient pas à notre cercle;
    we don't go around in the same set nous ne fréquentons pas le même milieu ou monde;
    the riding/yachting set le monde ou milieu de l'équitation/du yachting;
    the literary set les milieux mpl littéraires;
    the Markham set Markham et ses amis
    (c) Mathematics ensemble m
    (d) (electrical device) appareil m; (radio, TV) poste m;
    a colour TV set un poste de télévision ou un téléviseur couleur
    (e) Sport set m, manche f;
    first set to Miss Williams set Williams
    (f) Cinema & Television plateau m; Theatre (stage) scène f; (scenery) décor m;
    on (the) set Cinema & Television sur le plateau; Theatre sur scène
    (g) (part of performance → by singer, group)
    he'll be playing two sets tonight il va jouer à deux reprises ce soir;
    her second set was livelier la deuxième partie de son spectacle a été plus animée
    (h) British School groupe m de niveau
    (i) (for hair) mise f en plis;
    to have a set se faire faire une mise en plis
    (j) (posture → of shoulders, body) position f, attitude f; (→ of head) port m;
    I could tell he was angry by the set of his jaw rien qu'à la façon dont il serrait les mâchoires, j'ai compris qu'il était en colère
    (k) (direction → of wind, current) direction f;
    suddenly the set of the wind changed le vent a tourné soudainement
    (m) Horticulture (seedling) semis m; (cutting) bouture f;
    tomato/tulip sets tomates fpl/tulipes fpl à repiquer
    (n) (clutch of eggs) couvée f
    (q) (of badger) terrier m
    (a) (specified, prescribed → rule, price, quantity, sum, wage) fixe;
    meals are at set times les repas sont servis à heures fixes;
    there are no set rules for raising children il n'y a pas de règles toutes faites pour l'éducation des enfants;
    the tasks must be done in the set order les tâches doivent être accomplies dans l'ordre prescrit;
    with no set purpose sans but précis
    (b) (fixed, rigid → ideas, views) arrêté; (→ smile, frown) figé;
    her day followed a set routine sa journée se déroulait selon un rituel immuable;
    he has a set way of doing it il a sa méthode pour le faire;
    to be set in one's ways avoir ses (petites) habitudes;
    to become set in one's views devenir rigide dans ses opinions
    (c) (intent, resolute) résolu, déterminé;
    to be set on or upon sth vouloir qch à tout prix;
    I'm (dead) set on finishing it tonight je suis (absolument) déterminé à le finir ce soir;
    he's dead set against it il s'y oppose formellement
    (d) (ready, in position) prêt;
    are you (all) set to go? êtes-vous prêt à partir?
    (e) (likely) probablement;
    he seems well set to win il semble être sur la bonne voie ou être bien parti pour gagner;
    house prices are set to rise steeply les prix de l'immobilier vont vraisemblablement monter en flèche
    (f) British School (book, subject) au programme;
    one of our set books is 'Oliver Twist' un des ouvrages au programme est 'Oliver Twist'
    he set his cases down on the platform il posa ses valises sur le quai;
    to set sth before sb (dish, glass) placer qch devant qn; (proposal, plan) présenter qch à qn;
    she set the steaming bowl before him elle plaça le bol fumant devant lui;
    to set a proposal before the board présenter un projet au conseil d'administration;
    to set sb on his/her feet again remettre qn sur pied;
    to set a match to sth mettre le feu à qch;
    to set sb ashore débarquer qn
    (b) (usu passive) (locate, situate → building, story) situer;
    the house is set in large grounds la maison est située dans un grand parc;
    his eyes are set too close together ses yeux sont trop rapprochés;
    the story is set in Tokyo l'histoire se passe ou se déroule à Tokyo;
    her novels are set in the 18th century ses romans se passent au XVIIIème siècle
    (c) (adjust → clock, mechanism) régler; (→ alarm) mettre; Computing (→ tabs, format) poser;
    I set my watch to New York time j'ai réglé ma montre à l'heure de New York;
    set your watches an hour ahead avancez vos montres d'une heure;
    he's so punctual you can set your watch by him! il est si ponctuel qu'on peut régler sa montre sur lui!;
    I've set the alarm for six j'ai mis le réveil à (sonner pour) six heures;
    how do I set the margins? comment est-ce que je fais pour placer les marges?;
    set the timer for one hour mettez le minuteur sur une heure;
    first set the control knob to the desired temperature mettez tout d'abord le bouton de réglage sur la température voulue;
    the lever was set in the off position le levier était sur "arrêt"
    (d) (fix into position) mettre, fixer; (jewel, diamond) sertir, monter;
    the handles are set into the drawers les poignées sont encastrées dans les tiroirs;
    there was a peephole set in the door il y avait un judas dans la porte;
    to set a stake in the ground enfoncer ou planter un pieu dans la terre;
    metal bars had been set in the concrete des barres en métal avaient été fixées dans le béton;
    the brooch was set with pearls la broche était sertie de perles;
    the ruby was set in a simple ring le rubis était monté sur un simple anneau;
    Medicine to set a bone réduire une fracture;
    figurative his face was set in a frown son visage était figé dans une grimace renfrognée;
    she set her jaw and refused to budge elle serra les dents et refusa de bouger;
    we had set ourselves to resist nous étions déterminés à résister
    (e) (lay, prepare in advance → trap) poser, tendre;
    to set the table mettre le couvert ou la table;
    to set the table for two mettre deux couverts;
    set an extra place at table rajoutez un couvert
    (f) (establish → date, price, schedule, terms) fixer, déterminer; (→ rule, guideline, objective, target) établir; (→ mood, precedent) créer;
    they still haven't set a date for the party ils n'ont toujours pas fixé de date pour la réception;
    you've set yourself a tough deadline or a tough deadline for yourself vous vous êtes fixé un délai très court;
    it's up to them to set their own production targets c'est à eux d'établir ou de fixer leurs propres objectifs de production;
    a deficit ceiling has been set un plafonnement du déficit a été imposé ou fixé ou décidé;
    to set a value on sth décider de la valeur de qch;
    figurative they set a high value on creativity ils accordent une grande valeur à la créativité;
    the price was set at £500 le prix a été fixé à 500 livres;
    the judge set bail at $1,000 le juge a fixé la caution à 1000 dollars;
    how are exchange rates set? comment les taux de change sont-ils déterminés?;
    to set an age limit at… fixer une limite d'âge à…;
    to set a new fashion or trend lancer une nouvelle mode;
    to set a new world record établir un nouveau record mondial;
    to set the tone for or of sth donner le ton de qch
    to set sth alight or on fire mettre le feu à qch;
    it sets my nerves on edge ça me crispe;
    also figurative she set me in the right direction elle m'a mis sur la bonne voie;
    to set sb against sb monter qn contre qn;
    he/the incident set the taxman on my trail il/l'incident a mis le fisc sur ma piste;
    to set the dogs on sb lâcher les chiens sur qn;
    the incident set the family against him l'incident a monté la famille contre lui;
    it will set the country on the road to economic recovery cela va mettre le pays sur la voie de la reprise économique;
    his failure set him thinking son échec lui a donné à réfléchir;
    the scandal will set the whole town talking le scandale va faire jaser toute la ville;
    to set the dog barking faire aboyer le chien;
    the wind set the leaves dancing le vent a fait frissonner les feuilles;
    to set a machine going mettre une machine en marche
    (h) (solidify → yoghurt, jelly, concrete) faire prendre;
    pectin will help to set the jam la pectine aidera à épaissir la confiture
    (i) (pose → problem) poser; (assign → task) fixer;
    the strikers' demands set the management a difficult problem les exigences des grévistes posent un problème difficile à la direction;
    I set them to work tidying the garden je les ai mis au désherbage du jardin;
    I've set myself the task of writing to them regularly je me suis fixé la tâche de leur écrire régulièrement
    (j) British School (exam) composer, choisir les questions de; (books, texts) mettre au programme;
    she set the class a maths exercise, she set a maths exercise for the class elle a donné un exercice de maths à la classe;
    who sets the test questions? qui choisit les questions de l'épreuve?
    to set sb's hair faire une mise en plis à qn;
    and I've just had my hair set! et je viens de me faire faire une mise en plis!;
    I set my own hair je me fais moi-même mes mises en plis
    (m) Typography (text, page) composer;
    to set type composer
    (n) Music (poem, words)
    to set sth to music mettre qch en musique
    (a) (sun, moon, stars) se coucher;
    we saw the sun setting nous avons vu le coucher du soleil
    (b) (become firm → glue, cement, plaster, jelly, yoghurt) prendre;
    her features had set in an expression of determination ses traits s'étaient durcis en une expression de très forte détermination
    (c) (bone) se ressouder
    (d) (start) se mettre;
    he set to work il s'est mis au travail
    (e) (plant, tree) prendre racine
    (f) (hen) couver
    (g) (wind, tide)
    the wind looks set fair to the east on dirait un vent d'ouest
    (h) Hunting (hound) tomber en arrêt
    ►► Theatre, Cinema & Television set designer décorateur(trice) m,f;
    Grammar set expression expression f figée;
    set figures (in skating) figures fpl imposées;
    Grammar set phrase expression f figée;
    (a) Art, Literature & Music morceau m de bravoure
    (b) (fireworks) pièce f (de feu) d'artifice
    (c) (of scenery) élément m de décor
    (d) Sport combinaison f préparée ou calculée;
    Sport set point (in tennis) balle f de set;
    Technology set screw vis f de réglage;
    Sport set scrum (in rugby) mêlée f fermée;
    set square équerre f (à dessiner);
    set task tâche f assignée;
    to give sb a set task to do assigner à qn une tâche bien précise;
    Mathematics set theory théorie f des ensembles
    (a) (start → task) se mettre à;
    she set about changing the tyre elle s'est mise à changer le pneu;
    I didn't know how to set about it je ne savais pas comment m'y prendre;
    how does one set about getting a visa? comment fait-on pour obtenir un visa?
    (b) (attack) attaquer, s'en prendre à;
    he set about the mugger with his umbrella il s'en est pris à son agresseur à coups de parapluie
    to set sth against sth comparer qch à qch;
    to set the benefits against the costs évaluer les bénéfices par rapport aux coûts;
    we must set the government's promises against its achievements nous devons examiner les promesses du gouvernement à la lumière de ses actions
    some of these expenses can be set against tax certaines de ces dépenses peuvent être déduites des impôts
    (c) (friends, family) monter contre;
    religious differences have set family against family les différences religieuses ont monté les familles les unes contre les autres;
    to set oneself or one's face against sth s'opposer résolument à qch
    to set the clock ahead avancer l'horloge;
    we're setting the clocks ahead tonight on change d'heure cette nuit
    (a) (place separately → object) mettre à part ou de côté;
    there was one deck chair set slightly apart from the others il y avait une chaise longue un peu à l'écart des autres;
    they set themselves apart ils faisaient bande à part
    (b) (distinguish) distinguer ( from de);
    her talent sets her apart from the other students son talent la distingue des autres étudiants
    (a) (put down → knitting, book) poser;
    could you set aside what you're working on for a while? pouvez-vous laisser ce que vous êtes en train de faire un moment?
    (b) (reserve, keep → time, place) réserver; (→ money) mettre de côté; (→ arable land) mettre en friche;
    I've set tomorrow aside for house hunting j'ai réservé la journée de demain pour chercher une maison;
    the room is set aside for meetings la pièce est réservée aux réunions;
    can you set the book aside for me? pourriez-vous me mettre ce livre de côté?;
    chop the onions and set them aside coupez les oignons et réservez-les
    (c) (overlook, disregard) mettre de côté, oublier, passer sur;
    they set their differences aside in order to work together ils ont mis de côté leurs différences pour travailler ensemble
    (d) (reject → dogma, proposal, offer) rejeter
    (e) Law (annul → contract, will) annuler; (→ verdict, judgment) casser
    the building is set back slightly from the road l'immeuble est un peu en retrait par rapport à la route
    (b) (delay → plans, progress) retarder;
    his illness set him back a month in his work sa maladie l'a retardé d'un mois dans son travail;
    the news may set him or his recovery back la nouvelle risque de retarder sa guérison;
    this decision will set the economy back ten years cette décision va faire revenir l'économie dix ans en arrière
    (c) familiar (cost) coûter à ;
    the trip will set her back a bit le voyage va lui coûter cher
    (a) (tray, bag etc) poser
    (b) British (passenger) déposer;
    the bus sets you down in front of the station le bus vous dépose devant la gare
    (c) (note, record) noter, inscrire;
    try and set your thoughts down on paper essayez de mettre vos pensées par écrit
    (d) (establish → rule, condition) établir, fixer;
    the government has set down a margin for pay increases le gouvernement a fixé une fourchette pour les augmentations de salaire;
    permissible levels of pollution are set down in the regulations les taux de pollution tolérés sont fixés dans les réglementations;
    to set sth down in writing coucher qch par écrit;
    it is clearly set down that drivers must be insured il est clairement signalé ou indiqué que tout conducteur doit être assuré
    formal (expound → plan, objections) exposer, présenter;
    the recommendations are set forth in the last chapter les recommandations sont détaillées ou énumérées dans le dernier chapitre
    literary partir, se mettre en route
    set in
    (problems) survenir, surgir; (disease) se déclarer; (winter) commencer; (night) tomber;
    if infection sets in si la plaie s'infecte;
    the bad weather has set in for the winter le mauvais temps s'est installé pour tout l'hiver;
    panic set in (began) la panique éclata; (lasted) la panique s'installa
    Sewing (sleeve) monter
    set off
    (a) (alarm) déclencher; (bomb) faire exploser; (fireworks) faire partir
    (b) (reaction, process, war) déclencher, provoquer;
    their offer set off another round of talks leur proposition a déclenché une autre série de négociations;
    it set her off on a long tirade against bureaucracy cela eut pour effet de la lancer dans une longue tirade contre la bureaucratie;
    to set sb off laughing faire rire qn;
    this answer set them off (laughing) cette réponse a déclenché les rires;
    one look at his face set me off again en le voyant, mon fou rire a repris de plus belle;
    if you say anything it'll only set him off (crying) again si tu dis quoi que ce soit, il va se remettre à pleurer;
    the smallest amount of pollen will set her off la moindre dose de pollen lui déclenche une réaction allergique;
    don't mention Maradona or you'll set him off again surtout ne prononce pas le nom de Maradona sinon il va recommencer;
    someone mentioned the war and of course that set Uncle Arthur off quelqu'un prononça le mot guerre, et évidemment, oncle Arthur embraya aussitôt sur le sujet;
    figurative to set sb off on the wrong track mettre qn sur une fausse piste
    (c) (enhance) mettre en valeur;
    the vase sets off the flowers beautifully le vase met vraiment les fleurs en valeur
    some of these expenses can be set off against tax certaines de ces dépenses peuvent être déduites des impôts
    partir, se mettre en route;
    he set off at a run il est parti en courant;
    I set off to explore the town je suis parti explorer la ville;
    after lunch, we set off again après le déjeuner, nous avons repris la route
    set on
    (attack) attaquer, s'en prendre à
    to set the police on the tracks of a thief mettre la police aux trousses d'un voleur;
    to set sb on his/her way mettre qn sur les rails
    to set a dog on sb lâcher un chien sur qn
    set out
    (a) (arrange → chairs, game pieces) disposer; (→ merchandise) étaler;
    the shopping centre is very well set out le centre commercial est très bien conçu
    (b) (present → ideas) exposer, présenter;
    the information is set out in the table below ces données sont présentées dans le tableau ci-dessous
    (a) (leave) se mettre en route, partir;
    just as he was setting out au moment de son départ;
    to set out for school partir pour l'école;
    to set out again repartir;
    to set out in pursuit/in search of sb se mettre à la poursuite/à la recherche de qn
    he has trouble finishing what he sets out to do il a du mal à terminer ce qu'il entreprend;
    I can't remember now what I set out to do je ne me souviens plus de ce que je voulais faire à l'origine;
    they all set out with the intention of changing the world au début, ils veulent tous changer le monde;
    she didn't deliberately set out to annoy you il n'était pas dans ses intentions de vous froisser;
    his theory sets out to prove that… sa théorie a pour objet de prouver que…
    (a) (begin work) commencer, s'y mettre;
    we set to with a will nous nous y sommes mis avec ardeur
    (b) familiar (two people → start arguing) avoir une prise de bec; (→ start fighting) en venir aux mains
    set up
    (a) (install → equipment, computer) installer; (→ roadblock) installer, disposer; (→ experiment) préparer;
    everything's set up for the show tout est préparé ou prêt pour le spectacle;
    set the chairs up in a circle mettez ou disposez les chaises en cercle;
    he set the chessboard up il a disposé les pièces sur l'échiquier;
    the equation sets up a relation between the two variables l'équation établit un rapport entre les deux variables;
    the system wasn't set up to handle so many users le système n'était pas conçu pour gérer autant d'usagers;
    he set the situation up so she couldn't refuse il a arrangé la situation de telle manière qu'elle ne pouvait pas refuser
    (b) (erect, build → tent, furniture kit, crane, flagpole) monter; (→ shed, shelter) construire; (→ monument, statue) ériger;
    to set up camp installer ou dresser le camp
    (c) (start up, institute → business, scholarship) créer; (→ hospital, school) fonder; (→ committee, task force) constituer; (→ system of government, republic) instaurer; (→ programme, review process, system) mettre en place; (→ inquiry) ouvrir; (→ dinner, meeting, appointment) organiser;
    to set up house or home s'installer;
    they set up house together ils se sont mis en ménage;
    to set up a dialogue entamer le dialogue;
    you'll be in charge of setting up training programmes vous serez responsable de la mise en place des programmes de formation;
    the medical system set up after the war le système médical mis en place après la guerre
    (d) (financially, in business → person) installer, établir;
    he set his son up in a dry-cleaning business il a acheté à son fils une entreprise de nettoyage à sec;
    she could finally set herself up as an accountant elle pourrait enfin s'installer comme comptable;
    the money would set him up for life l'argent le mettrait à l'abri du besoin pour le restant de ses jours;
    the army set him up as a dictator l'armée l'installa comme dictateur
    we're well set up with supplies nous sommes bien approvisionnés;
    she can set you up with a guide/the necessary papers elle peut vous procurer un guide/les papiers qu'il vous faut;
    I can set you up with a girlfriend of mine je peux te présenter à ou te faire rencontrer une de mes copines
    (f) (restore energy to) remonter, remettre sur pied;
    have a brandy, that'll set you up prends un cognac, ça va te remonter
    (g) familiar (frame) monter un coup contre;
    she claims she was set up elle prétend qu'elle est victime d'un coup monté;
    he was set up as the fall guy on a fait de lui le bouc émissaire, il a joué le rôle de bouc émissaire
    (h) Typography (text) composer
    s'installer, s'établir;
    he's setting up in the fast-food business il se lance dans la restauration rapide;
    to set up on one's own (business) s'installer à son compte; (home) prendre son propre appartement
    (physically or verbally) attaquer, s'en prendre à

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  • 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
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    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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    Англо-русский экономический словарь > near cash

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