Subject to parliamentary approval of the winter supplementary estimate 2009-10, the Cabinet Office total departmental expenditure limit (DEL) will be increased by £17,068,000 from £377,081,000 to £394,149,000 and annually managed expenditure (AME) will be increased by £10,000 from £Nil to £10,000.
The impact on resources and capital is set out in the following table:
Voted Non Voted Total Voted Non Voted Total Voted Non Voted Total Resource DEL 324,540 36,875 361,415 +8,414 +8,140 +16,554 332,954 45,015 377,969 Of which: Administration Budget 207,833 - 207,833 -1,436 - -1,436 206,397 - 206,397 Near cash in RDEL 279,762 36,875 316,637 +8,414 +8,140 +16,554 288,176 45,015 333,191 Capital DEL** 49,471 1,000 50,471 +514 - +514 49,985 1,000 50,985 Depreciation* -34,805 - -34,805 - - - -34,805 - -34,805 Total DEL 339,206 37,875 377,081 +8,928 +8,140 +17,068 348,134 46,015 394,149 Resource AME - - - - +10 +10 - 10 10 *Depreciation, which forms part of resource DEL, is excluded from the total DEL since capital DEL includes capital spending and to include depreciation of those assets would lead to double counting. **Capital DEL includes items treated as resource in estimates and accounts, but which are treated as Capital DEL in budgets.
Summary of Changes in DEL and AME
The change in the resource element of DEL, an increase of £16.554 million, comprises a £18 million agreed claim on the Reserve, £0.010 million transfer to AME as a result of the implementation of International Financial Reporting Standards (IFRS), £0.942 million resulting from transfers of budgetary cover to other Government Departments and £0.494 million transfer to Capital DEL.
The change in the capital element of DEL, an increase of £0.514 million, comprises a £0.494 million transfer from Resource DEL and a £0.020 million budgetary cover transfer from another Government Department.
Changes in Resource DEL (RDEL)
The changes which result in a net increase in Resource DEL (RDEL) of £16,554,000 are as follows:
Agreed Claim on the Reserve
A drawdown on the Reserve for the Grassroots Grant programme increases Resource DEL and Net Cash Requirement by £18,000,000.
Budget cover transfers outwards
A transfer to the Department for Culture Media and Sport (DCMS) to cover costs of the Office of the Parliamentary Counsel reduces Resource DEL and Net Cash Requirement by £226,000.
A transfer to the Department for Work and Pensions (DWP) to cover costs of the Office of the Parliamentary Counsel reduces Resource DEL and Net Cash Requirement by £376,000.
A transfer to the Department for Communities and Local Government (DCLG) to cover work on community cohesion reduces Resource DEL and Net Cash Requirement by £340,000.
Transfers from Voted Resource to Capital DEL
Transfers from voted Resource to Capital DEL decreases Resource DEL by £494,000 and consists of the following: a £30,000 contribution towards the creation of a new Public Appointments Website, a £14,000 contribution in respect of software for a secure communication network and a £450,000 transfer to cover the expenditure on enhancing the computer system which supports Civil Service Pensions.
Transfer from Non-Voted Resource DEL to AME
A transfer of £10,000 has been made from non-voted resource DEL to AME in respect of employee benefits for accrued holiday pay which is a cost resulting from the adoption of International Financial Reporting Standards (IFRS).
Changes in Capital DEL (CDEL)
The changes which result in a net increase in Capital DEL (CDEL) of £514,000 are as follows:
Transfers from Voted Resource to Capital DEL
Transfers from voted Resource to Capital DEL increases Capital DEL by £494,000 and consists of the following: a £30,000 contribution towards the creation of a new Public Appointments Website, a £14,000 contribution in respect of software for a secure communication network and a £450,000 transfer to cover the expenditure on enhancing the computer system which supports Civil Service Pensions.
Budget cover transfer inwards
A transfer of £20,000 has been made from the Government Equalities Office to contribute to the costs of a new Public Appointments Website.