For all central Government Departments most cash receipts, either by specific legislation or by the Civil List Act 1952, are required to be paid into the Consolidated Fund. Local authorities are not required to surrender income from fines to the Consolidated Fund.
The requirement to surrender income ceases to apply where the Treasury lays an omnibus minute, alongside each Supply Estimates publication, under section 2 of the Government Resource and Accounts Act 2000. This enables Departments to use specified income to offset the costs of their expenditure. The Supply Estimates provide details of the income appropriated in aid.
The Resource Accounts of each Department contain information on both amounts appropriated in aid and those surrendered as Consolidated Fund Extra Receipts. The level of detail disclosed on fines will vary between the accounts and will be influenced by factors such as the materiality of fines to the figures in the accounts.
Details of fines are not separately identifiable within the Consolidated Fund’s receipts.