Note 5 to the Departmental Resource Accounts
5. Analysis of income payable to the Consolidated Fund
In addition to income retained by the Department, the following income relates to the Department and is payable to the Consolidated Fund (cash receipts being shown in italics).
| Description | Note | Outturn 2011-12 £000 Income |
Outturn 2011-12 £000 Receipts |
Outturn 2010-11 £000 Income |
Outturn 2010-11 £000 Receipts |
|---|---|---|---|---|---|
| Excess cash surrenderable to the Consolidated Fund (Note a) | - | 389 | 389 | - | |
| Total income payable to the Consolidated Fund | - | 389 | 389 | - |
Note a – Excess cash surrenderable to the Consolidated Fund comprises £389k excess Appropriation in Aid income recognised in 2010-11 and collected in 2011-12.
Under HM Treasury’s Clear Line of Sight, the budgeting and Estimates treatment for some income streams has changed, permitting departments to retain income that might previously have been surrendered to the Consolidated Fund as a Consolidated Fund Extra Receipt (CFER). Income which is outside the ambit of the Estimate must be surrendered to the Consolidated Fund. The CPS retained all income streams in 2011-12. Refunds of overpayments and rebates are netted off expenditure and all other unexpected income, which is within the ambit of the Estimate, is treated as miscellaneous income.
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