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Resource Accounting and Budgeting

Volume 506: debated on Monday 22 February 2010

To ask the Chancellor of the Exchequer what changes have been made to his Department's guidance on resource account budgeting since 2003; and if he will make a statement. (316085)

The introduction of Stage 2 of Resource Accounting and Budgeting in 2003 moved non-cash items from AME (Annual Managed Expenditure) to DEL (Departmental Expenditure Limits).

The 2006-07 Consolidated Budgeting Guidance formalised existing restrictions on switching between non-cash and near-cash items by introducing a near-cash control total.

In 2006-07, capital grants were also moved from resource DEL to capital DEL, eliminating the need to ring fence them within resource DEL.

The 2009-10 Consolidate Budgeting Guidance made a number of smaller changes to align the budgeting system with International Financial Reporting Standards which have been adopted for departmental resource accounting purposes.

Copies of past editions of the budgeting guidance are available in the Library, and the present edition is available on the Treasury website.