Subject to parliamentary approval of any necessary Supplementary Estimate, the Government Actuary’s Department total DEL will be increased by £22,000 from £403,000 to £425,000. Within the total DEL change the impact on resources and capital is set out in the following table:
Change New DEL Voted Non-voted Voted Non-voted Total Resource DEL 1 - 543 - 543 Of which: Administration Budget* 1 - 543 - 543 Near-cash in RDEL* 1 338 49 345 394 Capital DEL** - - 217 - 217 Less Depreciation*** 21 - -335 - -335 Total DEL 22 - 425 - 425 *The total of the 'Administration budget' and 'Near-cash in Resource DEL' figures may well be greater than total resource DEL, due to the definitions overlapping. **Capital DEL includes items treated as resource in estimates and accounts but which are treated as Capital DEL in budgets. ***Depreciation, which forms part of resource DEL, is excluded from total DEL since capital DEL includes capital spending and to include depreciation of those assets would lead to double counting.
The change in the resource element of DEL arises from:
An increase in salaries provision of £2,201,000 from £8,638,000 to £10,839,000.
An increase in other non-staff expenditure of £450,000 from £3,907,000 to £4,357,000.
Moving to reporting under International Reporting Accounting Standards (IFRS) to record an increase of £15,000 for employer liability relating to untaken annual leave.
An Increase in Appropriations in Aid provision of £2,665,000 from £12,497,000 to £15,162,000.
An increase in Notional Audit costs of £21,000 from £35,000 to £56,000.
A decrease in the Depreciation provision of £21,000 from £356,000 to £335,000.