Subject to Parliamentary approval of the necessary supplementary estimates, the Home Office’s Departmental expenditure limits for 2009-10 will be increased by £135,354,000 from £10,242,220,000 to £10,377,574,000 and the administration budget will be reduced by £276,293,000 from £675,540,000 to £399,247,000.
Within the DEL change, the impact on resources and capital are as set out in the following table:
Change New DEL Voted Non-voted Voted Non-voted Total Resource DEL 46,564 (85,434) 8,589,149 980,335 9,569,484 Of which: Administration budget * (241,071) (35,222) 246,339 152,908 399,247 Near-cash in RDEL * 41,153 (92,736) 8,418,215 930,329 9,348,544 Capital ** 189,300 (300) 726,561 280,520 1,007,081 Less depreciation *** (4,976) (9,800) (133,867) (65,124) (198,991) Total 230,888 (95,534) 9,181,843 1,195,731 10,377,574 * 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.
(a) Total o/w near cash o/w Admin The change in the resource element of the DEL arises from: (38,870) (51,583) (276,293) Classification Changes: (37,944) (37,944) (262,836) Treatment of recording employee benefits in accordance with International Financial Reporting Standards (IFRS) moves from AME to programme DEL. The sections affected are: Identity and Passport Service (section F). 500 500 UK Border Agency (section E). 453 453 Central Services (section G). 59 59 Police (section A). 28 28 Office for Security and Counter Terrorism (section D). 16 16 Programme switched to capital within Police (section A) to meet forecast capital expenditure. (9,000) (9.000) Programme switched to capital within the Departmental Unallocated Provision (DUP) to meet forecast capital expenditure. See section (b) for the capital DUP drawdown. (30,000) (30,000) Re-classification of admin into programme as a result of the winter supplementary machinery of government transfer from HM Revenue and Customs. (262,836) Transfers to other Government Departments: (29,598) (29,247) (14,792) Admin from Central Services (section G) to the Ministry of Justice to fund shared central support expenditure. (14,792) (14,441) (14,792) Programme from the DUP to fund Migration Impact expenditure to the following departments: Department for Business Innovation and Skills (5,371) (5,371) Department for Children Schools and Families (2,854) (2,854) Department of Health (2,854) (2,854) Department for Communities and Local Government (2,854) (2,854) Reduction in programme in the Office for Security and Counter Terrorism (section D) representing a decrease in the balance of counter terrorism funding returned to the Home Office by the Cabinet Office. (600) (600) Programme from Central Services (section G) to the Ministry of Justice for science and technology costs. (273) (273) Transfers from other government departments: 1,232 1,232 1,232 Admin from the Cabinet Office to Central Services (section G) for the Parliamentary Counsel Office. 856 856 856 Increase in admin in Central Services (section G) following the reversal of a previous transfer to the Ministry of Justice for payroll services. 376 376 376 End Year Flexibility: 17,051 17,051 0 Programme to section E to meet UKBA’s strategic objective to “secure our borders and control migration for the benefit of our country”. 17,051 17,051 Adoption of International Financial Reporting Standards (IFRS): 10,389 (2,675) 103 Increase in programme for the UK Border Agency (section E) to reflect the accounting treatment of finance leases under IFRS. 10,308 (3,370) Change in admin and programme for the UK Border Agency (section E) as a result of a revised forecast of the cost of reporting employee benefits in accordance with IFRS. 81 695 103
(b) Capital Total The change in the capital element of the DEL arises from: 189,000 End Year Flexibility: 150,000 Capital to the Office for Security and Counter Terrorism (section D) to meet strategic delivery objective “Protect the public from terrorism”. 68,555 Capital to the Police (section A) to meet the strategic delivery objective 'Lead visible, responsive and accountable policing'. 50,953 Capital to the United Kingdom Border Agency (section E) to meet strategic delivery objective “Secure our borders and control migration for the benefit of the country”. 30,492 Classification changes: 39,000 Programme switched to capital within Police (section A) to meet forecast capital expenditure. 9,000 Drawdown of capital in the DUP to meet the latest forecast budgeted expenditure in the following areas: Office for Security and Counter Terrorism (section D). 4,811 Office for Security and Counter Terrorism grants (section K). 8,889 UK Border Agency (section E). 10,000 Identity and Passport Services (section F). 6,300