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Author: Great Britain: Parliament: House of Commons: Committee of Public Accounts
Publisher: The Stationery Office
ISBN: 9780215041586
Category : Business & Economics
Languages : en
Pages : 20
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Book Description
The Committee of Public Accounts scrutinises the reasons behind individual Departments exceeding their allocated resources, and reports to the House of Commons on whether it has any objection to the amounts needed to rectify the reported excesses. The Committee may also make recommendations to Departments concerning the causes of these excesses. In 2010-11, two bodies breached their expenditure limits: The Department for Transport breached its Net Cash Requirement by £335.2 million, primarily because of weaknesses in monitoring its budget for the operation of its rail franchises; The Teachers' Pension Scheme (England & Wales) breached its Net Cash Requirement by £11.9 million because the Department for Education underestimated the number of members that would retire in 2010-11 and overestimated the contributions that would be collected from employers. On the basis of an examination of the reasons why these two bodies exceeded their voted provisions, the Committee has no objection to Parliament providing the necessary amounts by means of an Excess Vote. Nevertheless, it expects both bodies to set out what actions they have taken to improve their financial management and avoid exceeding their allocated resources in the future.
Author: Great Britain: Parliament: House of Commons: Committee of Public Accounts
Publisher: The Stationery Office
ISBN: 9780215041586
Category : Business & Economics
Languages : en
Pages : 20
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Book Description
The Committee of Public Accounts scrutinises the reasons behind individual Departments exceeding their allocated resources, and reports to the House of Commons on whether it has any objection to the amounts needed to rectify the reported excesses. The Committee may also make recommendations to Departments concerning the causes of these excesses. In 2010-11, two bodies breached their expenditure limits: The Department for Transport breached its Net Cash Requirement by £335.2 million, primarily because of weaknesses in monitoring its budget for the operation of its rail franchises; The Teachers' Pension Scheme (England & Wales) breached its Net Cash Requirement by £11.9 million because the Department for Education underestimated the number of members that would retire in 2010-11 and overestimated the contributions that would be collected from employers. On the basis of an examination of the reasons why these two bodies exceeded their voted provisions, the Committee has no objection to Parliament providing the necessary amounts by means of an Excess Vote. Nevertheless, it expects both bodies to set out what actions they have taken to improve their financial management and avoid exceeding their allocated resources in the future.
Author: Great Britain: Parliament: House of Commons: Committee of Public Accounts
Publisher: The Stationery Office
ISBN: 9780215054050
Category : Political Science
Languages : en
Pages : 22
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Book Description
Author: Great Britain: Parliament: House of Commons: Committee of Public Accounts
Publisher: The Stationery Office
ISBN: 0215071778
Category : Business & Economics
Languages : en
Pages : 20
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Book Description
The Committee of Public Accounts scrutinises the reasons behind individual departments exceeding their allocated resources, and reports to the House of Commons on whether it has any objection to the amounts needed to rectify the reported excesses. In 2012-13 two bodies breached their expenditure limits: the Department for Communities and Local Government and the Food Standards Agency. The Ministry of Defence also required a token increase because of a Defence Votes A excess. On the basis of the examination of the reasons why these bodies exceeded their voted, the Committee has no objection to Parliament providing the necessary amounts by means of an Excess Vote. Nevertheless, it expects the Department for Communities and Local Government to set out what actions it has taken to improve their financial management and avoid exceeding their allocated resources in the future. And, as recommended last year, HM Treasury, as the UK's Ministry of Finance, should ensure departments are fully aware of the need to operate within their voted provisions. HM Treasury should continue to regularly monitor the progress departments are making against their Estimates during the year and, where possible, take appropriate action to prevent departments exceeding their provision.
Author: American Bar Association. House of Delegates
Publisher: American Bar Association
ISBN: 9781590318737
Category : Law
Languages : en
Pages : 216
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Book Description
The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.
Author: Great Britain: H.M. Treasury
Publisher: The Stationery Office
ISBN: 9780101833523
Category : Political Science
Languages : en
Pages : 36
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Book Description
The reports published as HC 1627 (ISBN 9780215040183), HC 1617 (ISBN 9780215040480), HC 1659 (ISBN 9780215041487), HC 1695 (9780215041524), HC 1796 (ISBN 9780215041586), HC 1696 (ISBN 9780215041593)
Author: Great Britain: Parliament: House of Commons
Publisher: The Stationery Office
ISBN: 9780215048387
Category : Political Science
Languages : en
Pages : 442
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Book Description
On cover and title page: House, committees of the whole House, general committees and select committees
Author: Great Britain: Parliament: House of Commons: Committee of Public Accounts
Publisher: The Stationery Office
ISBN: 9780215044075
Category : Education
Languages : en
Pages : 48
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Book Description
The Department for Education is distributing £56.4 billion in 2011-12 to schools, local authorities and other public bodies for the delivery of education and children's services in England. The Department has set out how it intends to provide Parliament with assurance about the regularity, propriety and value for money in an Accountability System Statement (the Statement) of which the Committee has now seen three drafts. Responsibility for value for money is shared by the Department with schools, academy trusts, local authorities, the Young People's Learning Agency and the Department for Communities and Local Government. However, the Statement does not yet clearly describe the specific responsibilities of each body, how these will interact, or how the Department will assess value for money across the entire education system. The Department relies on local authorities and the YPLA to exercise financial oversight over local authority maintained schools and academies respectively. However, oversight by some local authorities is currently weak and could worsen as many authorities reduce the resources they devote to overseeing their schools. There are also concerns about whether the YPLA will have the right skills, systems and capacity to oversee the rapidly increasing numbers of academies expected in coming years. More consistent requirements for data and data returns must be applied to all schools so that academic and financial performance can be benchmarked, and all schools can be held accountable. The Department needs to enforce these requirements more stringently, particularly given previous problems with lack of compliance
Author: Great Britain: Parliament: House of Commons: Committee of Public Accounts
Publisher: The Stationery Office
ISBN: 9780215040077
Category : Business & Economics
Languages : en
Pages : 170
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Book Description
The Commons Public Accounts Committee publishes its 61st Report of the Session which, on the basis of evidence from the Cabinet Office and HM Revenue and Customs (HMRC), examined tax disputes. At 31 March 2011 HM Revenue & Customs was seeking to resolve tax issues valued at over £25 billion with large companies, some of which included disputes over outstanding tax. In this report, the Committee expresses concern about how the Department handled some cases involving large settlements and that there needs to be proper separation between the negotiation of tax settlements and the authorization of such settlements. The Committee also states that HMRC made matters worse by trying to avoid scrutiny of these settlements, keeping confidential the details of specific settlements with large companies. This effects Parliament's ability to establish value for money, compounded further by imprecise, inconsistent and potentially misleading answers given by senior departmental officials, including the Permanent Secretary for Tax in particular over his evidence on his relationship with Goldman Sachs, in facilitating a settlement with the company over their tax dispute. HMRC governance processes in these matters were inconsistent and it has now appointed two new Commissioners with tax expertise, and plans to introduce a new assessor role to permit independent review of large settlements before they are finalised. The Committee further states that it saw little evidence of personal accountability within the Department, and that a perception has developed that large companies are treated more favourably, receiving preferential treatment compared to small businesses and individuals.
Author: Great Britain: Parliament: House of Commons: Committee of Public Accounts
Publisher: The Stationery Office
ISBN: 9780215043351
Category : Business & Economics
Languages : en
Pages : 44
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Book Description
The Ministry has improved its financial management since the Committee's last report in January 2011 (HC 574, ISBN 9780215556042). Many of the Ministry's processes have improved, including modelling and forecasting, but the Ministry has not achieved significant improvements in the delivery of key financial outcomes and therefore has much still to do. The most serious issue is the Ministry's inability to report its financial affairs on a timely and accurate basis. The Ministry's own resource accounts for 2010-11 were delivered late and there were significant problems with the accounts produced by two of its major arm's length bodies, the Legal Services Commission and HM Courts Service's Trust Statement. The Ministry faces significant accounting challenges for the 2011-12 financial year, due to the required earlier publication of the accounts. The Ministry needs to break the cycle of continuing failure to produce accurate and timely accounts. It also faces considerable challenges in meeting its tough spending review commitments, but without a full understanding of its costs, the Ministry risks unnecessarily cutting frontline services, which are critical to the poorest in the community, rather than ensuring savings are achieved through genuine efficiencies. Maximising the income it obtains will help the Ministry and fine collection is improving, but it is being outpaced by the growth in fines outstanding. Excellent financial management is critical to the Ministry's future success as it seeks to achieve significant efficiency gains while coping with workload pressures, such as increases in the prison population, that are largely outside its control.
Author: Great Britain: Parliament: House of Commons: Committee of Public Accounts
Publisher: The Stationery Office
ISBN: 9780215045256
Category : Technology & Engineering
Languages : en
Pages : 48
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Book Description
The Ministry of Defence announced in the summer of 2010 that it had a funding gap of £38 billion over the next ten years. As part of the Government's efforts to reduce the deficit, the Department also needs to reduce its annual spending by 7.5% in real terms by 2015. It intends to achieve a significant proportion of its required savings by reducing its civilian personnel by 29,000 and its military personnel by 25,000, which it estimates will save £4.1 billion between 2011 and 2015. The Department is currently enacting a transformation programme to change its way of working in order to deliver on the Strategic Defence and Security Review priorities with fewer staff. However, the Department has put plans in place to implement reductions in its workforce before it has finalised its new operating model. The operating model will set out how the Department will meet its objectives in the future, but its reductions in workforce will be well advanced before the model is agreed. There is concern that plans to reduce the workforce have been determined more by the need to cut costs than by considering how to deliver its strategic objectives and that there is a risk of further skills gaps developing. This could make the Department increasingly reliant on external expertise with consultancy expenditure having already grown from £6 million in 2006-07 to £270 million in 2010-11.
