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A switch from to AME to DEL of £10,000 resulting from HM Treasury retracting their original advice on classification of accrued benefits holiday pay as a result of the IFRS implementation.

Changes in Capital DEL (CDEL)

The changes which result in a net increase in Capital DEL (CDEL) of £52,474,000 are as follows:-

End Year Flexibility:

A drawdown to cover Capital Grants Programmes run by the Office of the Third Sector (OTS) increases Capital DEL and Net Cash Requirement by £52,324,000.

23 Feb 2010 : Column WS73

Transfers from Voted Resource to Capital DEL:

A switch from Resource DEL to Capital DEL to cover additional expenditure for the non-voted Grant in Aid to ENDPBs increases Capital DEL by £150,000. The impact on Net Cash Requirement is neutral because the overall Grant in Aid to ENDPBs non budget in the Estimate remains unchanged.

Charity Commission: DEL

Statement

Baroness Crawley: My right honourable friend the Minister of State, Cabinet Office (Angela E. Smith) has made the following Written Ministerial Statement.

Subject to parliamentary approval of any necessary Supplementary Estimate, the Charity Commission DEL will be increased by £54,000 from £31,764,000 to £31,818,000 and the administration budget will be increased by £259,000 from £31,219,000 to £31,478,000. Within the DEL change, the impact on resources is as set out in the following table.

		New DEL (£,000)
	Change	Voted	Non-voted	Total
Resource DEL	259	31,478	0	31,478
of which:
Administration budget*	259	31,478	0	31,478
Near cash in DEL	54	30,173	0	30,173
Capital	0	1,315	0	1,315
Depreciation**	-205	-975	0	-975
Total	54	31,818	0	31,818

* The total of 'Administration budget' and 'Near cash in Resource DEL' may be greater than total resource DEL due to the definitions overlapping.

** Depreciation, which forms part of resource DEL, is excluded from total DEL since capital DEL includes capital spending and to include depreciation of those assets would lead to double counting.

The change in Resource DEL reflects the utilisation of £259,000 of the Commission's Resource EYF. The funds from Resource EYF will be used to improve our website, making it more accessible in support of the Government's initiative to increase online interaction with Government Departments, and to cover depreciation in respect of capital expenditure relating to our modernisation programme.

UK Trade and Investment: DEL

Statement

The Minister for Trade and Investment (Lord Davies of Abersoch): The Statement below follows the format guidance as set out in Supply Estimates: a guidance manual, available on the HMT website.

Subject to parliamentary approval of any necessary Supplementary Estimate, UKTI's total DEL (Resource

23 Feb 2010 : Column WS74

and Capital) will be increased by £3,255,000 from £96,610,000 to £99,865,000. This reflects the net transfer of £500,000 in Voted resource from BIS's Vote to UKTI's Vote and the relevant IFRS changes. Within the total DEL change, the impact on resources and capital is set out in the following table.

	Change (£,000)		New DEL (£,000)
	Voted	Non-Voted	Voted	Non-Voted	Total
Resource DEL	-485	-	95,877	-	95,877
of which:
Near-cash in RDEL	-1,531	-	94,744	-	94,744
Capital DEL†	3,740	-	3,988	-	3,988
Less Depreciation††	-1,046	-	-1,212	-	-1,212
Total DEL	2,209	-	98,653	-	98,653

† Capital DEL includes items treated as resource in Estimates and accounts but which are treated as Capital DEL in budgets.

†† Depreciation, which forms part of resource DEL, is excluded from total DEL since Capital DEL includes capital spending and to include depreciation of those assets would lead to double counting.

UKTI's Vote does not include Administration provision, which is included in the Estimates of our parent departments, BIS and FCO.

The change in the resource element of Departmental Expenditure Limit (DEL) sought in this Supplementary Estimate relate primarily to:

a decrease of £1,067,000 to allow more cover in capital due to IFRS;an increase of £81,000 to allow for depreciation cover due to IFRS;an increase of £500,000 as a result of the BIS transfer to UKTI for the inward investment conference;an increase of £486,000 as a result of the Estimate Exclusion Adjustment; and an increase of a token £1,000 to allow the increase in Appropriations-in-Aid.

The change in the capital element of DEL sought in this Supplementary Estimate relate primarily to:

an increase of £1,067,000 due to IFRS; andan increase of £2,673,000 transferred from BIS due to IFRS changes.

Department for Culture, Media and Sport: DEL

Statement

The Parliamentary Under-Secretary of State, Department for Environment, Food and Rural Affairs (Lord Davies of Oldham): My right honourable friend the Secretary of State for Culture, Media and Sport (Ben Bradshaw) has made the following Written Ministerial Statement.

23 Feb 2010 : Column WS75

Subject to parliamentary approval, the Department for Culture, Media and Sport's total Departmental Expenditure Limit (DEL) will be increased by £78,600,000 from £2,060,368,000 to £2,138,968,000. Within the DEL change the impact on resource and capital are set out in the following table.

Departmental Expenditure Limits and Administration Budgets
	Change (£,000)		New DEL (£,000)
	Voted	Non-voted	Voted	Non-voted	Total
Resource DEL	469	16,957	103,804	1,602,459	1,706,263
of which:
Administration budget*	-	-	55,133	-	55,133
Near-cash in RDEL	469	-6,895	94,425	1,350,986	1,445,411
Capital**	53,477	7,949	-730,727	1,274,053	543,326
Less Depreciation†	-	-252	-6,405	-104,216	-110,621
Total	53,946	24,654	-633,328	2,772,296	2,138,968

* The total of 'Administration budget' and 'Near-cash in Resource DEL' figures are greater than total resource DEL, due to the definitions overlapping.

** Capital DEL includes items treated as resource in Estimates and accounts but which are treated as Capital DEL in budgets.

† Depreciation, which forms part of resource DEL, is excluded from total DEL since capital DEL includes capital spending and to include depreciation of those assets would lead to double counting.

The change in the resource element of the DEL arises from:

A claim on the Reserve of £23,500,000 for provisions associated with the decommissioning costs of the Olympic Stadium; an addition of £352,000 non-cash, to cover costs associated with a change in accounting policy as a consequence on implementing International Finance Reporting Standards (IFRS), less a switch of funding from resource to capital of £6,426,000.

The capital element of the DEL has increased by £61,426,000 as a result of:

The drawdown of £30,000,000 End Year Flexibility (EYF) to meet agreed spending plans; the drawdown of £25,000,000 EYF to cover access to reserves by our Non-Departmental Public Bodies; and, an additional £6,426,000 arising from the resource to capital switch detailed above.

Department for Environment, Food and Rural Affairs: DEL

Statement

The Parliamentary Under-Secretary of State, Department for Environment, Food and Rural Affairs (Lord Davies of Oldham): My honourable friend the Minister for Rural Affairs and Environment (Dan Norris) has made the following Written Ministerial Statement.

Subject to parliamentary approval of any necessary Supplementary Estimate, the Department for Environment, Food and Rural Affairs Departmental

23 Feb 2010 : Column WS76

Expenditure Limit (DEL) will be increased by £41,608,000 (1.32%) from £3,149,133,000 to £3,190,741,000. The Administration Budget will be increased by £200,000 (0.07%) from £304,296,000 to £304,496,000. Within the DEL change, the impact on resources and capital is set out in the following table.

	Change (£,000)			New DEL (£,000)
	Voted	Non-voted	Total	Voted	Non-voted	Total
Resource	404,844	-392,971	11,873	4,405,871	-1,684,991	2,720,880
of which:
Administration Budget	200	-	200	304,496	-	304,496
Near-cash in Resource DEL	389,547	-377,674	11,873	4,138,436	-1,752,988	2,385,448
Capital	-8,305	38,040	29,735	262,071	432,179	694,250
Depreciation*	9,450	-9,450	-	-115,820	-108,569	-224,389
Total	405,989	-364,381	41,608	4,552,122	-1,361,381	3,190,741

*Depreciation, which forms part of resource DEL, is excluded from the total DEL since capital DEL includes capital spending and to include depreciation of those assets would lead to double counting.

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