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House of Commons

Session 1999-2000 Publications on the internet Public Accounts Committee Publications

Public Accounts - Minutes of Evidence [Back to Report] Here you can browse the Minutes of Evidence which were ordered by the House of Commons to be printed 19 July 2000. MINUTES OF EVIDENCE TAKEN BEFORE THE COMMITTEE OF PUBLIC ACCOUNTS WEDNESDAY 7 JUNE 2000 Members present: Mr David Davis, in the Chair Mr Nigel Griffiths Mr David Rendel Mr Edward Leigh Mr Gerry Steinberg Mr Jim Murphy Mr Alan Williams SIR JOHN BOURN, Comptroller and Auditor General and MR MARTIN SINCLAIR, Assistant Auditor General, National Audit Office, further examined. RESOURCE ACCOUNTING AND BUDGETING (PAC/1999-2000/63) CONTENTS Memorandum submitted by HM Treasury RESOURCE ACCOUNTING AND BUDGETING PROGRESS SINCE THE JULY 1999 MEMORANDUM AND FURTHER PROPOSALS FOR A RESOURCE BASED SYSTEM OF SUPPLY AND REPORTING TO PARLIAMENT INTRODUCTION DEVELOPMENTS SINCE JULY 1999 PROGRESS OF DEPARTMENT IMPLEMENTATION OF RAB RESOURCE ACCOUNTING RESOURCE BUDGETING STRUCTURE OF RESOURCE-BASED ESTIMATES PARLIAMENTARY SUPPLY PROCESS UNDER RAB RAB LEGISLATION WHOLE OF GOVERNMENT ACCOUNTS CONCLUSIONS AND RECOMMENDATIONS Annex A DEPARTMENTAL PROGRESS AGAINST TRIGGER POINT 3 Annex B CURRENT LIST OF DEPARTMENTS AND OTHER ENTITIES IMPLEMENTING RAB Annex C STATEMENT OF ACCOUNTING OFFICER RESPONSIBILITIES UNDER RAB Annex D IN-YEAR CONTROL UNDER RAB Annex E FORMAT OF RESOURCE-BASED SUPPLY ESTIMATES AND ACCOUNTS APPENDIX I ILLUSTRATIVE ESTIMATES AND OUTTURN STATEMENTS FOR THE DEPARTMENT OF SOCIAL SECURITY IN RESPECT OF 1998-99 ILLUSTRATIVE MAIN ESTIMATE ILLUSTRATIVE SPRING SUPPLEMENTARY ESTIMATE ILLUSTRATIVE OUTTURN STATEMENTS DEPARTMENT OF SOCIAL SECURITY—ILLUSTRATIVE MAIN ESTIMATE Part II: Subhead Detail RESOURCE TO CASH RECONCILIATION Part III: Extra Receipts payable to the Consolidated Fund (£'000) FORECAST OPERATING COST STATEMENT: MAIN ESTIMATE for the year ended 31 March 1999 FORECAST CASH FLOW STATEMENT: MAIN ESTIMATE for the year ended 31 March 1999 FORECAST RECONCILIATION OF NET OPERATING COST TO NET RESOURCE OUTTURN AND RESOURCE BUDGET OUTTURN MAIN ESTIMATE for the year ended 31 March 1999 DEPARTMENT OF SOCIAL SECURITY—SPRING SUPPLEMENTARY ESTIMATE Part 1 Part II: Changes Proposed REVISED SUBHEAD DETAIL INCLUDING ADDITIONAL PROVISION Resource to Cash Reconciliation Part III: Extra Receipts payable to the Consolidated Fund (£'000) FORECAST OPERATING COST STATEMENT: SPRING SUPPLEMENTARY ESTIMATE for the year ended 31 March 1999 FORECAST CASH FLOW STATEMENT for the year ended 31 March 1999 FORECAST RECONCILIATION OF NET OPERATING COST TO NET RESOURCE OUTTURN AND RESOURCE BUDGET OUTTURN SPRING SUPPLEMENTARY ESTIMATE For the Year Ended 31 March 1999 ILLUSTRATIVE RESOURCE ACCOUNT Schedule 1: Summary of Resource Outturn 1998-99 RECONCILATION OF RESOURCES TO CASH REQUIREMENT Schedule 2: Consolidated Operating Cost Statement for the year ended 31 March 1999 Statement of Recognised Gains and Losses for the year ended 31 March 1999 Schedule 3: Consolidated Balance Sheet as at 31 March 1999 Schedule 4: Consolidated Cash Flow Statement for the year ended 31 March 1998 Reconciliation of net operating cost to net cash outflow from operating activities Schedule 5: Resources by Departmental Aims and Objectives for the year ended 31 March 1999 STATEMENT OF ACCOUNTING OFFICER RESPONSIBILITIES DEPARTMENT OF SOCIAL SECURITY Notes to the Departmental Resource Account for the year ended 31 March 1999 Note 7 Note 8 Note 9 APPENDIX II ILLUSTRATIVE ESTIMATES AND OUTTURN STATEMENTS FOR THE MINISTRY OF AGRICULTURE, FISHERIES AND FOOD IN RESPECT OF 1998-99 ILLUSTRATIVE MAIN ESTIMATE ILLUSTRATIVE SPRING SUPPLMENTARY ESTIMATE ILLUSTRATIVE OUTTURN STATEMENTS MINISTRY OF AGRICULTURE FISHERIES AND FOOD—ILLUSTRATIVE MAIN ESTIMATE Part 1 Part II RESOURCE TO CASH RECONCILIATION Part III: Extra Receipts payable to the Consolidated Fund (£'000) FORECAST OPERATING COST STATEMENT—MAIN ESTIMATE for the year ended 31 March 1999 FORECAST CASH FLOW STATEMENT—MAIN ESTIMATE for the year ended 31 March 1999 MINISTRY OF AGRICULTURE, FISHERIES AND FOOD—SPRING SUPPLEMENTARY ESTIMATE Part 1 Part II REVISED SUBHEAD DETAIL INCLUDING ADDITIONAL PROVISION Part III: Extra Receipts payable to the Consolidated Fund (£'000) FORECAST OPERATING COST STATEMENT: SPRING SUPPLEMENTARY ESTIMATE for the year ended 31 March 1999 FORECAST CASH FLOW STATEMENT: SPRING SUPPLEMENTARY ESTIMATE for the year ended 31 March 1999 ILLUSTRATIVE RESOURCE ACCOUNT Schedule 2 STATEMENT OF RECOGNISED GAINS AND LOSSES for the year ended 31 March 1999 Schedule 3 Schedule 4 Schedule 5: STATEMENT OF ACCOUNTING OFFICER RESPONSIBILITIES NOTES TO THE ACCOUNTS Note 10 Note 23 RECONCILIATION OF NET OPERATING COST TO CHANGES IN THE GENERAL FUND Annex F ILLUSTRATIVE TREASURY MINUTE UNDER RAB Annex G DEPARTMENTAL PAGE FOR THE TREASURY'S SUMMARY SUPPLEMENTARY ESTIMATES REQUEST FOR SUPPLY Annex H ILLUSTRATIVE STATEMENT OF EXCESSES UNDER RAB Statement of the amounts required to be voted in order to make good excesses for the year ended 31 March 2002 Examination of Witnesses PROFESSOR ANDREW LIKIERMAN, Head of Government Accountancy Service, MR JOHN GIEVE, Managing Director, Public Services Directorate, MS ROS DUNN, Head of Resource, Accounting and Budgeting Team, MR DOUG RAYNER, Policy Adviser, Resource Accounting and Budgeting Team, MR CHRIS RICHARDS, Accountancy Adviser, Central Accountancy Team, HM Treasury, examined. Question Number 1 - 19 20 - 39 40 - 59 60 - 79 80 - 87

© Parliamentary copyright 2000	Prepared 1 August 2000

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