Select Committee on International Development Minutes of Evidence


Annex 3

  This is a corrected version of Annex 1 of the DFID Departmental Report

ANALYSIS OF DEPARTMENTAL EXPENDITURE

  1.  The tables in this annex are intended to bring out the way the Department is budgeted to support its activities and functions. A number of changes were made to the tables in the 2001 Departmental Report, reflecting the introduction of resource accounting and budgeting. Further changes have been introduced across Government in the 2002 Department Reports to make the tables easier to understand and use.

  2.  The 2001 Departmental Report included, in annex 1, the Main Estimates for 2001-02 relating to DFID. This year, the Main Estimates for 2002-03 for all Government Departments are being presented to Parliament by the Treasury in a single document. Some of the more technical tables which appeared in the Analysis of Departmental expenditure plans in the 2001 Departmental Report will this year be incorporated in the Main Estimates.

  3.  As last year, the tables cover the period from 1998-99, the first year for which resource accounting and budgeting data is available, to 2003-04, the last year covered by the 2000 Spending Review. As in previous years, tables are included showing key information on administration costs and staff numbers.

Table 1: DFID Public Spending

  4.  Table 1 provides a summary of all Government spending in the area of the Department's responsibility. It also provides figures for non-cash items (such as depreciation and capital charges) which do not currently count against the Departmental Expenditure Limit, and are excluded from the Total Public Spending figures. The spending figures are divided between resource consumption and capital expenditure—resource consumption is in turn divided between Overseas Superannuation, which is the subject of a separate Parliamentary Vote, and International Development expenditure.

Table 1 DFID PUBLIC SPENDING

£000
1998-99
Outturn
1999-2000
Outturn
2000-01
Outturn
2001-02
Estimated
Outturn
2002-03
Plans
2003-04
Plans
Consumption of
resources
:
  
  
  
  
 
  
International Development
2,197,524
2,738,495
3,014,394
3,188,609
3,378,221
3,706,458
Overseas Superannuation
131,581
129,733
123,481
121,070
118,334
115,448


Total DFID
Resource Budget
2,329,105
2,868,228
3,137,875
3,309,679
3,496,555
3,821,906
Of which:
  
  
  
  
  
  
DFID departmental
expenditure limit
(DEL)
2,011,938
2,276,100
2,425,297
2,791,258
2,948,175
3,160,959
Non-cash items in
Annually Managed
Expenditure
(AME)([2])([3])
185,586
462,395
589,097
397,351
430,046
545,499
Capital expenditure
  
  
  
  
 
  
International Development
225,565
271,482
238,099
328,160
391,436
399,229
Total DFID
Capital Budget
225,565
271,482
238,099
328,160
391,436
399,229
Of which:
  
  
  
  
  
  
DFID departmental expenditure limit
(DEL)
225,565
271,482
238,099
328,160
391,436
399,299
Total Public
Spending on
DFID(
[4])
2,551,147
2,888,772
3,057,847
3,321,007
3,493,992
3,781,032


Tables 2 and 3—DFID Resource Budget and Capital Budget

  5.  Tables 2 and 3 provide more details of the resource consumption and capital expenditure Figures in Table 1. Resource consumption is divided between seven main areas of programme expenditure, administration costs (further details of which are given in Table 5), and the unallocated reserve for future years.

  6.  Capital Expenditure is divided into contributions to International Financial Institutions (which are currently categorised as investments; this is under review), repayments of a long-term loan to the Crown Agents, and other receipts and expenditure (including office accommodation and information technology).

Table 2 DFID RESOURCE BUDGET

£000

Consumption of
resources by
activity
1998-99
Outturn
1999-2000
Outturn
2000-01
Outturn
2001-02
Estimated
Outturn
2002-03
Plans
2003-04
Plans
Bilateral development assistance

building development partnerships with
poorer countries
1,091,698
1,608,822
1,388,040
1,662,448
1,575,656
1,684,428
Multilateral development assistance—
working with
multilateral
developmental
organisations
502,253
497,980
882,570
733,761
804,642
913,507
Global Environmental
Fund
contributions—
[5]
  
  
  
  
  
  
protection of the
global
  
  
  
  
  
  
environment
15,195
16,969
21,048
Conflict prevention—programme to
reduce and
  
  
  
  
  
  
resolve conflict[6]
28,250
42,654
50,000
European Community development programmes—UK assessed
contribution[7]
518,399
517,266
636,000
670,000
804,000
825,000
Overseas superannuation—payments to
colonial service
  
  
  
  
  
  
pensioners
131,581
129,733
123,481
121,070
118,334
115,448
Gibraltar Social
Insurance fund—
pensions for
Spanish people
who worked in
Gibraltar
8,330
20,980
7,723
7,600
8,000
8,000
Administration costs
61,648
76,478
79,013
86,550
93,269
105,523
Unallocated reserve
50,000
120,000
Total DFID
resource budget
2,329,105
2,868,228
3,137,875
3,309,679
3,496,555
3,821,906
Of which:
  
  
  
  
  
  
DFID departmental expenditure limit
2,011,938
2,276,100
2,425,297
2,791,258
2,948,175
3,160,959
Non-cash items in Annually Managed Expenditure
185,586
462,395
589,097
397,351
430,046
545,499
Of which:
  
  
  
  
  
  
Depreciation
3,523
4,214
3,966
9,119
16,925
25,421
Cost of capital
  
  
  
  
  
  
charges
182,063
135,614
152,008
150,789
145,992
223,471
Changes in
provisions and
other charges
75,843
118,962
-70,270
-109,855
-118,075


Table 3 DFID CAPITAL BUDGET

Capital
expenditure by
activity:
1998-99
Outturn
1999-2000
Outturn
2000-01
Outturn
2001-02
Estimated
Outturn
2002-03
Plans
2003-04
Plans
International
  
  
  
  
  
  
Development—additions to fixed assets,
  
  
  
  
  
  
loan repayments
  
  
  
  
  
  
and other receipts[8]
-23,882
-4,215
1,470
15,831
-5,563
-7,000
Net contributions
to International
Financial
Institutions
249,727
275,977
236,909
312,609
397,189
406,509
Crown Agents
loan repayment
-280
-280
-280
-280
-280
-280
Total DFID
  
  
  
  
  
  
capital budget
225,565
271,482
238,099
328,160
391,346
399,229
Of which:
DFID departmental
  
  
  
  
  
 
expenditure limit
225,565
271,482
238,099
328,160
391,346
399,229





2   Most non-cash items in AME will move into DEL when DEL is measured on a full resource basis, after the 2002 Spending Review. Back

3   AME may contain spending other than non-cash items. A full breakdown of budgets into their DEL and AME and voted and non-voted components is contained in the Supplementary Budget Information publication which accompanies the Main Estimates. Back

4   Total public spending is calculated as the total of the resource budget and the capital budget, less depreciation. Back

5   Figures for Global Environment Fund contributions are included in development programme expenditure from 2001-02 onwards. Back

6   Figures for Conflict Prevention cover programme expenditure funded from the inter-departmental Conflict Prevention Pools established in 2001-02. The figures for 2002-03 and 2003-04 reflect initial allocations to DFID from the two pools and residual amounts in the African Pool reserve. Back

7   The figures for European Community development programmes reflect only the UK's share of programmes for which Member State contributions are on an assessed basis. Contributions to other European Community programmes, notably the European Development Fund, which are made on a voluntary basis, are included under multilateral development assistance. Back

8   These are net figures-negative totals indicate that loan repayments and other receipts exceed additions to fixed assets. Back


 
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Prepared 14 November 2002