To ask the Chancellor of the Exchequer (1) when his Department first informed (a) the DTI, (b) the Office of Science and Technology and (c) each research council that the introduction of phase 1 of Resource Accounting and Budgeting was to be backdated to before 2001–02; what guidance was issued to each of the above on the timing of its application, and when; and if he will make a statement; (2) how much was provided by his Department to
(a) the Natural Environment Research Council, (b) the Biotechnology and Biological Sciences Research Council and (c) the Medical Research Council to ameliorate the impact of the retrospective application of phase 1 of Resource Accounting and Budgeting; when such funding was provided; and if he will make a statement. 
The overall timetable for the implementation of Resource Accounting and Budgeting was set out in the 1995 White Paper "Better Accounting for Taxpayers Money". This announced that Resource Budgeting would take place from 2000. The 2000 Spending Review introduced Phase 1 of Resource Budgeting, which became the sole method of reporting and control for departments' budgets with effect from 1 April 2001. Prior to that, accounts and budgets were controlled on a cash basis.