Note 3 to the Departmental Resource Accounts
3. Reconciliation of outturn to net operating cost and against Administration Budget
3a. Reconciliation of net resource outturn to net operating cost
| Description | Note | 2011-12 £000 Outturn | 2010-11 £000 Restated Outturn |
|---|---|---|---|
| Total resource outturn in Statement of Parliamentary Supply - Budget | 2a | 591,077 | 613,317 |
| Total resource outturn in Statement of Parliamentary Supply - Non Budget | - | - | |
| Add: PFI accounting treatment adjustment (Note a) | 26,784 | 28,328 | |
| Less: Income payable to Consolidated Fund | 5 | - | (389) |
| Less: PFI budgeting treatment adjustment ( Note a) | (29,094) | (28,873) | |
| Net Operating Costs in Statement of Comprehensive Net Expenditure | 588,767 | 612,383 |
Note a – Under Clear Line of Sight, the budgeting and accounting treatment of PFI expenditure are different. PFI costs are included in the Statement of Parliamentary Supply on the basis of ESA 95 (the National Accounts basis), but are included in the Statement of Comprehensive Net Expenditure on an IFRS basis.
3b. Outturn against final Administration Budget and Administration net operating cost
| Description | Note | 2011-12 £000 Outturn | 2010-11 £000 Restated Outturn |
|---|---|---|---|
| Estimate – Administration costs limit | 2a | 42,574 | 48,003 |
| Outturn – Gross Administration costs | 2a | 28,454 | 46,313) |
| Outturn – Gross Income relating to Administration costs | 2a | (487) | (7,130) |
| Outturn – Net Administration costs | 27,967 | 39,183 | |
| Reconciliation to operating costs: Less: Holiday pay accrual classed as AME | (49) | (231) | |
| Administration Net Operating Costs | 27,918 | 38,952 |
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