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Departmental Expenditure Limit (2010-11)

Volume 523: debated on Monday 14 February 2011

Subject to parliamentary approval of the spring supplementary estimate 2010-11, the Cabinet Office total departmental expenditure limit (DEL) will be increased by £17,630,000 from £559,087,000 to £576,717,000.

The impact on resources and capital is set out in the following table:

£’000Winter Supplementary EstimateChangesSpring Supplementary Estimate

DEL

New DEL

Voted

Non-voted

Total

Voted

Non-voted

Total

Voted

Non-voted

Total

Resource DEL

365,394

150,181

515,575

+1,564

+471

+2,035

366,958

150,652

517,610

Of which:

Administration budget

225,317

10,400

235,717

-11,912

+512

-11,400

213,405

10,912

224,317

Capital DEL**

69,137

2,000

71,137

+15,501

+94

+15,595

84,638

2,094

86,732

Depreciation*

-27,625

-

-27,625

-

-

-

-27,625

-

-27,625

Total DEL

406,906

152,181

559,087

+17,065

+565

+17,630

423,971

152,746

576,717

*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 Departmental Expenditure Limit (DEL)

The change in the resource element of DEL is an increase of £2,035,000 which comprises: £6,172,000 agreed claims on the reserve, £4,137,000 reduction for transfers to capital DEL.

The change in the capital element of DEL is an increase of £15,595,000 which comprises £11,458,000 capital DEL end-year flexibility draw-down and transfers from resource to capital for £4,137,000.

Changes in Resource DEL (RDEL)

The changes which result in a net increase in resource DEL (RDEL) of £2,035,000 are as follows:

Agreed claims on the Reserve £6,172,000

A claim on the reserve for v match funding increases resource DEL, net resource and net cash requirement by £6,172,000.

Transfers from Resource DEL to Capital DEL £4,137,000

A transfer from administration expenditure within resource DEL to capital DEL to cover the costs for small projects of £728,000. Net resource requirement will reduce by £728,000 and net cash requirement remain the same.

A transfer from resource DEL administration expenditure to capital DEL to cover expenditure on projects enhancing the computer system which supports civil service pensions for £350,000. Net resource requirement will reduce by £350,000 and net cash requirement remain the same.

A transfer from administration expenditure within resource DEL to capital DEL to cover the costs for small projects £750,000. Net resource requirement will reduce by £750,000 and net cash requirement remain the same.

A transfer within Directgov from administration expenditure within resource DEL to capital DEL to cover expenditure on Directgov channel development projects was identified as capital as part of work to comply with IFRS for £2,215,000. Net resource requirement will reduce by £2,215,000 and net cash requirement remain the same.

A switch from non-voted programme expenditure within resource DEL to capital DEL to cover additional non-voted capital expenditure to eNDPBs decreases RDEL by £94,000. Net resource requirement and net cash requirement remain the same.

Changes in Capital DEL (CDEL)

The changes which result in a net increase In capital DEL (CDEL) of £15,595,000 are as follows:

End Year Flexibility £11,458,000

A draw-down of end-year flexibility to cover capital grant programmes run by the Office for Civil Society (OCS) increases capital DEL, net resource requirement and net cash requirement by £11,458,000.

Transfers from Resource DEL to Capital DEL £4,137,000

A transfer from administration expenditure within resource DEL to capital DEL to cover the costs of small projects of £728,000. Net cash requirement remain the same and capital DEL will increase by £728,000.

A transfer from administration expenditure within resource DEL to capital DEL to cover expenditure on projects enhancing the computer system which supports civil service pensions of £350,000. Net cash requirement remain the same and capital DEL will increase by £350,000.

A transfer from administration expenditure within resource DEL to capital DEL to cover the costs for small projects of £750,000. Net cash requirement remain the same.

A transfer within Directgov from administration expenditure within resource DEL to capital DEL to cover expenditure on Directgov channel development projects was identified as capital as part of work to comply with IFRS for £2,215,000. Net resource requirement will reduce by £2,215,000 and net cash requirement remain the same.

A switch from non-voted resource DEL to capital DEL to cover additional non-voted capital expenditure to eNDPBs decreases RDEL by £94,000. Net resource and net cash requirement remain the same.