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to reduce one's profit margin even more

  • 1 scharf

    (beißend) caustic; acrimonious; biting; pungent; acrid; tart;
    (bissig) fierce;
    (brüsk) stiff;
    (geladen) live;
    (scharfsinnig) trenchant; incisive; keen;
    (schneidend) cutting; edged; sharp;
    (sexuell erregt) randy (ugs.); horny (ugs.)
    * * *
    schạrf [ʃarf]
    1. adj comp - er
    ['ʃɛrfɐ] superl -ste(r, s) ['ʃɛrfstə]
    1) Messer, Kante, Kurve sharp; (= durchdringend) Wind keen, biting, cutting; Kälte biting; Luft raw, keen; Frost sharp, keen; Ton piercing, shrill

    das scharfe S (Aus inf) — the "scharfes s" (German symbol ß), ess-tset

    2) (= stark gewürzt) hot; Geruch, Geschmack pungent, acrid; Käse strong, sharp; Alkohol (= stark) strong; (= brennend) fiery; (= ätzend) Waschmittel, Lösung caustic

    scharfe Sachen (inf) — hard stuff (inf)

    3) (= hart, streng) Mittel, Maßnahmen tough, severe, drastic; (inf) Prüfung, Untersuchung strict, tough; Lehrer, Polizist tough; Bewachung close, tight; Hund fierce
    4) (= schonungslos, stark) Worte, Kritik sharp, biting, harsh; Widerstand, Konkurrenz fierce, tough; Gegner, Protest strong, fierce; Auseinandersetzung bitter, fierce

    eine scharfe Zunge haben — to have a sharp tongue, to be sharp-tongued

    jdn/etw in scharfer Form kritisieren — to criticize sb/sth in strong terms

    5) (= deutlich, klar, genau) sharp; Unterschied sharp, marked; Brille, Linse sharply focusing; Augen sharp, keen; Töne clear, precise; Verstand, Intelligenz, Gehör sharp, keen, acute; Beobachter keen
    6) (= heftig, schnell) Ritt, Trab hard

    ein scharfes Tempo fahren (inf) — to drive hell for leather (Brit) or like a bat out of hell (inf), to drive at quite a lick (Brit inf)

    7) (= echt) Munition etc, Schuss live
    8) (inf = geil) randy (Brit inf horny (inf)

    scharf werden — to get turned on (inf), to get randy (Brit inf) or horny (inf)

    auf jdn/etw scharf sein — to be keen on (inf) or hot for (inf) sb/sth, to fancy sb/sth (inf)

    der Kleine/Alte ist scharf wie Nachbars Lumpi or tausend Russen or sieben Sensen (dated) — he's a randy (Brit) or horny little/old bugger (inf)

    See:
    → auch scharfmachen
    2. adv comp -er,
    superl am -sten
    1)

    (= intensiv) scharf nach etw riechen — to smell strongly of sth

    scharf würzen — to season highly, to make hot (inf)

    2)

    (= schneidend) etw scharf schleifen — to sharpen or hone sth to a fine edge

    das "s" wird oft scharf ausgesprochen — "s" is often voiceless, "s" is often pronounced as an "s" and not a "z"

    3) (= heftig) attackieren, kritisieren sharply; ablehnen adamantly; protestieren emphatically
    4) (= konzentriert) zuhören closely

    jdn scharf ansehen — to give sb a scrutinizing look; (missbilligend) to look sharply at sb

    scharf nachdenken — to have a good or long think, to think long and hard

    5) (= präzise) analysieren carefully, in detail
    6)

    (= genau) etw scharf einstellen (Bild, Diaprojektor etc) — to bring sth into focus; Sender to tune sth in (properly)

    scharf eingestellt — in (sharp) focus, (properly) tuned in

    scharf sehen/hören — to have sharp eyes/ears

    7) (= schnell) fahren, marschieren fast
    8) (= abrupt) bremsen sharply, hard
    9)

    (= hart) scharf vorgehen/durchgreifen — to take decisive action

    10) (= streng) bewachen closely
    11)

    (= knapp) scharf kalkulieren — to reduce one's profit margin

    12) (= fein) hören, sehen clearly, well
    13) (MIL)

    in der Diskussion wurde ziemlich scharf geschossen (inf) — the discussion became rather heated, sparks flew in the discussion

    * * *
    2) ((of the senses) keen: acute hearing.) acute
    3) ((of food) having a sharp, burning taste: a hot curry.) hot
    4) (insulting or offending: a cutting remark.) cut
    6) keen
    7) (sharp: Her eyesight is as keen as ever.) keen
    8) ((of wind etc) very cold and biting.) keen
    9) ((of food) containing a lot of pepper: The soup is too peppery.) peppery
    10) (full of energy, and capable of becoming active: a live bomb) live
    12) ((of a taste or smell) sharp and strong.) pungent
    13) (unpleasantly stale and strong: a rank smell of tobacco.) rank
    14) severe
    15) (having a thin edge that can cut or a point that can pierce: a sharp knife.) sharp
    16) ((of changes in direction) sudden and quick: a sharp left turn.) sharp
    17) (alert: Dogs have sharp ears.) sharp
    18) (with an abrupt change of direction: Turn sharp left here.) sharp
    19) (in a sharp manner: a sharply-pointed piece of glass; The road turned sharply to the left; He rebuked her sharply.) sharply
    * * *
    <schärfer, schärfste>
    [ʃarf]
    I. adj
    1. (gut geschliffen) Messer, Klinge sharp, keen form
    \scharfe Krallen/Zähne sharp claws/teeth
    etw \scharf machen to sharpen sth
    etw \scharf schleifen to sharpen sth
    eine \scharfe Bügelfalte a sharp crease
    \scharfe Gesichtszüge sharp features
    eine \scharfe Kante a sharp edge
    eine \scharfe Kurve/Kehre a hairpin bend
    eine \scharfe Nase a sharp nose
    3. KOCHK (hochprozentig) strong; (sehr würzig) highly seasoned; (stark gewürzt) hot
    \scharfe Gewürze/ \scharfer Senf hot spices/mustard
    \scharfer Käse strong cheese
    einen S\scharfen trinken (fam) to knock back some of the hard stuff fam
    4. (ätzend) aggressive, caustic [or strong]
    \scharfe Dämpfe caustic vapours [or AM -ors]
    ein \scharfer Geruch a pungent odour [or AM -or]
    \scharfe Putzmittel aggressive detergents; s.a. Sache
    5. (schonungslos, heftig) harsh, severe, tough
    \scharfe Ablehnung fierce [or strong] opposition
    \scharfe Aufsicht/Bewachung/Kontrolle rigorous [or strict] supervision/surveillance/control
    \scharfe Auseinandersetzungen bitter altercations
    \scharfe dirigistische Eingriffe POL drastic state interference
    etw in schärfster Form verurteilen to condemn sth in the strongest possible terms
    ein \scharfer Gegner a fierce opponent
    \scharfe Konkurrenz fierce [or keen] competition
    \scharfe Maßnahmen ergreifen to take drastic [or harsh] measures
    ein \scharfer Polizist a tough policeman
    ein \scharfer Prüfer a strict examiner
    \scharfer Protest strong [or vigorous] protest
    ein \scharfes Urteil a harsh [or scathing] judgement
    6. (bissig) fierce, vicious pej
    \scharfe Kritik biting [or fierce] criticism
    ein \scharfer Verweis a strong reprimand
    \scharfer Widerstand fierce [or strong] resistance
    eine \scharfe Zunge haben to have a sharp tongue
    sehr \scharf gegen jdn werden to be very sharp with sb
    7. inv (echt) real
    eine \scharfe Bombe a live bomb
    mit \scharfen Patronen schießen to shoot live bullets
    \scharfe Schüsse abfeuern to shoot with live ammunition
    8. (konzentriert, präzise) careful, keen
    ein \scharfer Analytiker a careful [or thorough] analyst
    eine \scharfe Auffassungsgabe haben to have keen powers of observation
    ein \scharfes Auge für etw akk haben to have a keen eye for sth
    ein \scharfer Beobachter a keen [or perceptive] observer
    \scharfe Beobachtung astute [or keen] observation
    \scharfe Betrachtung careful [or thorough] examination
    \scharfer Blick close [or thorough] inspection
    \scharfe Intelligenz keen intelligence
    ein \scharfer Verstand a keen [or sharp] mind
    9. FOTO sharp
    ein gestochen \scharfes Foto an extremely sharp photo
    eine \scharfe Linse a strong [or powerful] lens
    \scharfe Umrisse sharp outlines
    10. (schneidend) biting
    \scharfer Frost sharp frost
    \scharfe Kälte biting [or fierce] cold
    \scharfes Licht glaring [or stabbing] light
    \scharfe Luft raw air
    eine \scharfe Stimme a sharp voice
    ein \scharfer Ton a shrill sound
    ein \scharfer Wind a biting wind
    11. (forciert) hard, fast
    in \scharfem Galopp reiten to ride at a furious gallop
    ein \scharfer Ritt a hard ride
    in \scharfem Tempo at a [fast and] furious pace
    12. (sl: fantastisch) great fam, fantastic fam, terrific
    ein \scharfes Auto a cool car
    [das ist] \scharf! [that is] cool!
    das ist das Schärfste! (sl) that [really] takes the biscuit [or AM cake]! fig
    13. FBALL (kraftvoll) fierce
    ein \scharfer Schuss a fierce shot
    14. (aggressiv) fierce
    ein \scharfer [Wach]hund a fierce [watch]dog
    15. (sl: aufreizend, geil) spicy fam, naughty fam, sexy fam
    ein \scharfes Mädchen a sexy girl
    \scharf auf jdn sein (fam) to have the hots for sb fam
    auf etw akk \scharf sein to [really] fancy sth fam, to be keen on sth
    II. adv
    \scharf gebügelte Hosen sharply ironed trousers [or pants
    ich esse/koche gerne \scharf I like eating/cooking spicy/hot food
    \scharf schmecken to taste hot
    etw \scharf würzen to highly season sth
    3. (heftig) sharply
    etw \scharf ablehnen to reject sth outright [or out of hand], to flatly reject sth
    etw \scharf angreifen [o attackieren] to attack sth sharply [or viciously]
    \scharf durchgreifen to take drastic action
    etw \scharf kritisieren to criticize sth sharply [or harshly] [or severely]
    gegen etw akk \scharf protestieren to protest strongly [or vigorously] against sth
    etw \scharf verurteilen to condemn sth strongly [or harshly]
    jdm \scharf widersprechen to vehemently contradict
    4. (konzentriert, präzise) carefully
    \scharf analysieren to analyze carefully [or painstakingly] [or thoroughly]
    \scharf aufpassen to take great [or extreme] care
    ein Problem \scharf beleuchten to get right to the heart of a problem
    \scharf beobachten to observe [or watch] carefully [or closely]
    \scharf hinsehen to look good and hard
    etw \scharf unter die Lupe nehmen to investigate sth carefully [or thoroughly], to take a careful [or close] look at sth
    \scharf nachdenken to think hard
    etw \scharf umreißen to define sth clearly [or sharply
    5. (streng) hard, closely
    etw \scharf bekämpfen to fight hard [or strongly] against sth
    jdn \scharf bewachen to keep a close guard on sb
    gegen etw akk \scharf durchgreifen [o vorgehen] to take drastic [or vigorous] action [or to take drastic steps] against sth
    6. (klar) sharply
    der Baum hebt sich \scharf vom Hintergrund ab the tree contrasts sharply to the background
    das Bild/den Sender \scharf einstellen to sharply focus the picture/tune in the station
    \scharf sehen to have keen [or sharp] eyes
    7. (abrupt) abruptly, sharply
    \scharf links/rechts abbiegen/einbiegen to take a sharp left/right, to turn sharp left/right
    Fleisch \scharf anbraten to sear meat
    \scharf bremsen to brake sharply, to slam on the brakes
    \scharf geladen sein to be loaded [with live ammunition]
    \scharf schießen to shoot [with live ammunition]
    9. (in forciertem Tempo) fast, like the wind [or devil]
    \scharf reiten to ride hard
    10. FBALL (kraftvoll) fiercely
    \scharf schießen to shoot fiercely
    * * *
    1.
    ; schärfer, schärfst... Adjektiv
    2) (stark gewürzt, brennend, stechend) hot; strong <drink, vinegar, etc.>; caustic < chemical>; pungent, acrid < smell>
    3) (durchdringend) shrill; (hell) harsh; biting <wind, air, etc.>; sharp < frost>
    4) (deutlich wahrnehmend) keen; sharp
    5) (deutlich hervortretend) sharp <contours, features, nose, photograph>
    6) (schonungslos) tough, fierce <resistance, competition, etc.>; sharp <criticism, remark, words, etc.>; strong, fierce <opponent, protest, etc.>; severe, harsh <sentence, law, measure, etc.>; fierce < dog>
    7) (schnell) fast; hard <ride, gallop, etc.>
    8) (explosiv) live; (Ballspiele) powerful < shot>
    9)

    das scharfe S — (bes. österr.) the German letter ‘ß’

    10) (ugs.): (geil) sexy <girl, clothes, pictures, etc.>; randy <fellow, thoughts, etc.>
    11)

    scharf auf jemanden/etwas sein — (ugs.) really fancy somebody (coll.) /be really keen on something

    2.
    1)

    scharf würzen/abschmecken — season/flavour highly

    2) (durchdringend) shrilly; (hell) harshly; (kalt) bitingly
    3) (deutlich wahrnehmend) <listen, watch, etc.> closely, intently; <think, consider, etc.> hard
    5) (schonungslos) <attack, criticize, etc.> sharply, strongly; <contradict, oppose, etc.> strongly, fiercely; <watch, observe, etc.> closely
    6) (schnell) fast

    scharf bremsen — brake hard or sharply

    7)
    * * *
    scharf; schärfer, am schärfsten
    A. adj
    1. Messer etc: sharp (auch fig);
    scharfe Zunge sharp tongue
    2. Essen: hot, spicy, highly seasoned; Essig, Senf, Käse: strong; Geruch: acrid, pungent; Säure: caustic; Paprika, Pfeffer: hot; Alkohol: strong; (brennend) sharp; Waschmittel: aggressive;
    scharfe Saucen picante sauces;
    scharfe Sachen umg the hard stuff sg;
    das ist vielleicht ein scharfes Zeug umg it really burns your throat
    3. Sinnesorgan etc: sharp;
    scharfes Auge, scharfer Blick sharp ( oder keen) eye(s), keen eyesight;
    ein scharfes Auge haben für have a keen ( oder good) eye for;
    scharfes Gehör sharp ears, keen sense of hearing;
    scharfer Beobachter/Denker keen observer/thinker;
    scharfer Verstand keen ( oder incisive) mind
    4. Kritik, Zurechtweisung etc: harsh, severe; (heftig) hard;
    scharfer Kritiker severe critic;
    scharfer Protest fierce ( oder sharp oder vehement) protest;
    schärfsten Protest einlegen protest vehemently;
    scharfer Widerstand severe ( oder stiff) opposition;
    in scharfem Ton in a sharp tone
    5. (durchdringend) Ton: piercing, shrill;
    scharfer Wind biting ( oder cutting) wind;
    die Luft ist scharf there’s a nip ( oder bite) in the air
    6. (hart, stark) Gegensatz: stark;
    ein scharfer Gegner von … a sworn enemy of …;
    scharfer Kampf hard fight;
    scharfe Konkurrenz stiff competition;
    scharfe Maßnahmen strict ( oder stringent) measures;
    eine scharfe Satire über … a pungent satire on …;
    scharfe Bestrafung severe punishment;
    ein scharfer Hund an attack dog (trained to attack intruders etc); umg, fig hard taskmaster;
    sie ist eine scharfe Prüferin umg she’s a demanding ( oder tough) examiner
    7. (deutlich) sharp, clear;
    scharfe Umrisse clear ( oder sharp) outlines;
    scharfe Gesichtszüge sharp ( oder clear-cut) features;
    das Bild ist nicht ganz scharf the picture isn’t quite sharp ( oder is slightly blurred);
    eine schärfere Brille brauchen need stronger spectacles; → auch gestochen
    8. (jäh, abrupt) abrupt, sharp;
    scharfe Kurve sharp bend;
    scharfe Kurven umg, fig a sensational figure sg
    9. (schnell) fast;
    scharfer Ritt hard ride;
    scharfes Tempo fast ( oder sharp) pace;
    scharfer Schuss SPORT powerful shot
    10. umg (versessen)
    auf jemanden/etwas scharf sein be keen on (US eager about) sb/sth; stärker: be wild about sb/sth;
    ganz scharf darauf sein zu (+inf) umg be dead keen on (US wild about) (+ger), be dead keen to (US dying to) (+inf)
    11. umg (geil) besonders Br randy, horny sl;
    scharf wie Nachbars Lumpi as randy (US horny) as a dog on (US in) heat;
    scharfer Film/scharfes Buch/scharfe Wäsche sexy film/book/underwear
    12. umg (toll) great, cool;
    scharfe Klamotten/scharfes Auto auch snazzy clothes/car;
    das ist ja scharf that’s really (US real) cool
    13. LING:
    ein scharfes „S“ a German ß character
    14. Munition: live;
    mit scharfer Munition schießen shoot ( oder fire) live bullets
    B. adv
    1. sharply etc;
    scharf sehen/hören have sharp eyes/ears;
    scharf geschnitten Profil etc: clear-cut;
    scharf anbraten (fry to) seal;
    scharf bewachen keep a close guard (fig watch, eye) on;
    scharf aufpassen pay close attention, keep close watch;
    scharf ins Auge fassen fix sb with one’s eyes; fig take a close look at sb (oder sth);
    jemanden scharf anfassen müssen have to be very strict with sb;
    scharf durchgreifen take tough action (
    bei against);
    scharf ablehnen flatly reject;
    scharf verurteilen/kritisieren severely condemn/criticize;
    scharf formuliert sharply ( oder strongly)worded;
    scharf nachdenken think hard, have a good think;
    denkt mal scharf nach umg put your thinking caps on (for a minute);
    scharf schießen shoot with live ammunition;
    in der Diskussion wurde scharf geschossen fig there were some sharp exchanges during the discussion
    2.
    scharf würzen season with hot spices;
    zu scharf gewürzt too highly seasoned;
    gerne scharf essen like highly seasoned ( oder very spicy) food
    3. (genau) sharply, accurately;
    scharf einstellen FOTO focus (accurately);
    schärfer stellen Bild: make sharper; Radio: tune in better ( oder more accurately);
    mit dieser Brille sehe ich nicht scharf I can’t see clearly with these spectacles (US glasses);
    scharf blickend sharp-sighted; fig perspicacious;
    scharf umrissen sharply defined; fig clear-cut
    scharf bremsen brake hard, slam on the brakes;
    scharf anfahren make a racing start;
    ein unheimlich scharf geschossener Ball an incredibly powerful shot
    5.
    scharf nach rechts/links gehen turn sharp right/left;
    scharf rechts/links fahren dicht am Straßenrand: keep well in to the right/left, hug the right-hand/left-hand kerb (US curb); unkontrolliert: swerve ( oder veer) to the right/left; (abbiegen) turn sharp right/left;
    scharf auf ein Auto auffahren drive right up to a car’s rear bumper, besonders US tailgate a car; → schärfen
    * * *
    1.
    ; schärfer, schärfst... Adjektiv
    2) (stark gewürzt, brennend, stechend) hot; strong <drink, vinegar, etc.>; caustic < chemical>; pungent, acrid < smell>
    3) (durchdringend) shrill; (hell) harsh; biting <wind, air, etc.>; sharp < frost>
    4) (deutlich wahrnehmend) keen; sharp
    5) (deutlich hervortretend) sharp <contours, features, nose, photograph>
    6) (schonungslos) tough, fierce <resistance, competition, etc.>; sharp <criticism, remark, words, etc.>; strong, fierce <opponent, protest, etc.>; severe, harsh <sentence, law, measure, etc.>; fierce < dog>
    7) (schnell) fast; hard <ride, gallop, etc.>
    8) (explosiv) live; (Ballspiele) powerful < shot>
    9)

    das scharfe S — (bes. österr.) the German letter ‘ß’

    10) (ugs.): (geil) sexy <girl, clothes, pictures, etc.>; randy <fellow, thoughts, etc.>
    11)

    scharf auf jemanden/etwas sein — (ugs.) really fancy somebody (coll.) /be really keen on something

    2.
    1)

    scharf würzen/abschmecken — season/flavour highly

    2) (durchdringend) shrilly; (hell) harshly; (kalt) bitingly
    3) (deutlich wahrnehmend) <listen, watch, etc.> closely, intently; <think, consider, etc.> hard
    5) (schonungslos) <attack, criticize, etc.> sharply, strongly; <contradict, oppose, etc.> strongly, fiercely; <watch, observe, etc.> closely
    6) (schnell) fast

    scharf bremsen — brake hard or sharply

    7)
    * * *
    adj.
    acrid adj.
    acute adj.
    caustic adj.
    edged adj.
    hot adj.
    keen adj.
    poignant adj.
    pungent adj.
    sharp adj.
    strident adj.
    subtle adj.
    tangy adj.
    trenchant adj.
    twangy adj. adv.
    acridly adv.
    keenly adv.
    poignantly adv.
    pungently adv.
    sharply adv.
    stridently adv.
    trenchantly adv.

    Deutsch-Englisch Wörterbuch > scharf

  • 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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