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Job Creation

Volume 165: debated on Wednesday 17 January 1990

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To ask the Secretary of State for Scotland if he will place in the Library the latest notes of guidance issued on (a) the calculation of leverage ratios as per page 48 of "Public Expenditure to 1991–92: A Commentary on the Scotland Programme", (b) the calculation of cost per job created or safeguarded, gross, (c) the calculation of cost per job created or safeguarded, net, (d) the estimation of job displacement, (e) the rules about additionality when projects are aided by European Community funds and (f) the public expenditure treatment of such receipts.

There are no formal guidance notes on these matters. A full examination of value for money was carried out as part of the 1987 review of the Highlands and Islands Development Board, a copy of which can be found in the Library. This covered indicators (a) to (d). The report includes information on these indicators and the methods of calculation adopted. On item (e), the relevant

European Community legislation governing the new structural funds regime, including additionality, is article 9 of regulation No. 4253/88. On item (f), the principle governing the public expenditure treatment of European Community receipts is that the expected level of such receipts is taken into account by Departments when public expenditure plans are prepared. General guidance on European Community finance questions is given in chapter 4 of "Government Accounting", which is in the Library.