Parliament is to be notified that HM Treasury has provided approval for a change in the 2007-08 budgetary arrangements of Revenue and Customs Prosecutions Office, to reflect a transfer of voted expenditure from administration to capital.
RCPO’s administration budget in Resource Departmental Expenditure Limit (DEL) will be decreased by £150,000 from £20,936,000 to £20,786,000, and capital DEL will be increased by £150,000 from £1,800,000 to £1,950,000.
The change will have no effect on the department’s overall DEL, or on its net cash requirement. The impact on resources and capital is set out in the following table.
Voted Voted Total Resource -150 38,759 38,759 of which: Administration -150 20,786 20,786 Budget -150 20,186 20,186 Near Cash in RDEL Capital 150 1,950 1,950 Less Depreciation † 600 600 600 Total DEL 0 40,109 40,109 † Depreciation, which forms part of resource DEL, is excluded from total DEL since capital DEL includes capital spending, and to include depreciation of these assets would lead to double counting.
The change in the capital provision within total DEL arises from some elements of the provision for an IT transition project, which had been budgeted originally as administration expenditure, being reclassified as capital spend.