Afghanistan Wider Gulf Libya Conflict Pool
Allocation Outturn Outturn Allocation Outturn Outturn Allocation Outturn Outturn Allocation Outturn Outturn 2011-12 2011-12 2010-11 2011-12 2011-12 2010-11 2011-12 2011-12 2010-11 2011-12 2011-12 2010-11
Personnel 295 294 220 5 6 8 5 5 0 0 18 18
Infrastructure 244 192 336 8 8 10 15 14 0 0 2 9
Inventory/Other
Consumption 758 758 784 5 3 4 42 34 2 0 0 0
Equipment Support 670 585 605 16 14 21 58 30 1 0 0 1
Other Costs 525 475 503 10 4 10 12 13 1 46 25 32
Receipts and Other
Income -29 -38 -24 0 0 -1 -6 -4 0 0 1 -1
Cash Release of
Provision 6 3 4 0 0 7 0 0 0 0 0 0
Total Cash Resource 2470 2269 2428 43 35 59 126 91 4 46 46 59
Total Non Cash
Resource 513 436 292 1 0 5 96 97 17 0 0 0
Total Resource 2982 2705 2720 44 35 64 222 188 21 46 46 59
Total Capital Costs 1156 750 1054 2 2 28 25 25 0 0 0 1
Total Annually Managed
Expenditure 9 4 3 0 0 35 0 0 0 0 0 0
Total Costs 4147 3458 3777 45 37 127 247 213 21 46 46 60
Reconciliation between Estimates, Accounts and Budgets
8.8 The Department is required to use different frameworks to plan, control and account for income and expenditure. The planning framework uses resource and capital spend broken down into Departmental Expenditure Limits and Annually Managed Expenditure, as described above. These are referred to throughout the Spending Review, Budget Red Book, Pre-budget Report and individual Departmental Annual Reports. Control is exercised through the Parliamentary approval of Supply in the Main and Supplementary Estimates. Some elements of DEL and AME are outside the Supply process. Similarly, some expenditure is voted on by Parliament, but outside the DEL or AME. Audited outturn figures are reported in the Annual Accounts, which are prepared under the conventions of International Financial Reporting Standards (IFRS).
The IFRS adopted for the government sector is
‘adapted as necessary for the public sector’ as stated in the Government Financial Reporting Manual.
Table 8.4 provides a breakdown of reconciliation of resource expenditure between Estimates, Accounts and Budgets.
Table 8.2 – Reconciliation of Resource Expenditure between Estimates, Accounts and Budgets (£K)
2011-12 2010-11
£000 £000
Net Resource Outturn (Estimates) 38,524,362 48,636,400
Prior period adjustments 422,419
-Net Resource Budget Outturn 38,946,781 48,636,400
of which:
Departmental Expenditure Limits (DEL) 37,979,944 40,744,714
Annually Managed Expenditure (AME) 966,837 7,891,686
38,946,781 48,636,400
Adjustments:
Reverse discount rate reduction included in resource outturn
but not passing through net operating costs 235
-Adjustment for Service Concession Arrangements treated as on-SoFP for Accounts but treated as off-SoFP for Estimates
and Budgets. 110,203 80,067
Income in respect of donated assets treated as Capital
income (26,033)
-Gain on foreign exchange contracts in respect of Capital
purchases (58,792)
-Adjustment for impairments and impairment reversals included in resource outturn but not passing through Net
Operating Cost (17,220) 3,868
Add Capital grants included in operating costs but excluded
from resource outturn 27,223 1,314
Prior year – add the additional cost (depreciation and impair-ment less the moveimpair-ment in payables not passing through the SOCNE) resulting from the change in accounting policy in respect of leased land.
- (1,680,211)
Prior Period Adjustment to correct an impairment error - (422,419)
Net Operating Cost (Accounts) 38,982,397 46,619,019
Cor e T ables
Tables for Public Spending and Capital employed are below. Table 8.3 – Total Departmental Spending Total departmental spending , 2005-06 to 2014-15£’000 2005-062006-072007-082008-092009-102010-112011-122012-132013-142014-15 OutturnOutturnOutturnOutturnOutturnOutturnOutturnPlansPlansPlans Resource DEL Provision of Defence Capability Service Personnel Costs-8,484,7818,787,8578,818,8199,270,2079,687,2339,822,6289,547,8519,422,9609,269,660 Provision of Defence Capability Civilian Personnel Costs-2,476,9662,565,4432,574,4822,706,2552,708,5772,888,2332,279,3172,102,3052,041,674 Provision of Defence Capability Infrastructure costs-4,146,9054,122,1924,532,6924,575,3574,130,4364,365,6654,160,7244,176,9514,165,038 Provision of Defence Capability Inventory Consumption-2,020,9931,851,6091,922,5491,851,1811,560,0571,740,8061,485,9941,486,3761,432,074 Provision of Defence Capability Equipment Support Costs-5,140,8855,186,9475,417,4816,066,8635,721,0745,625,9885,600,2185,655,0855,587,199 Provision of Defence Capability Other Costs and Services (see details)-806,409906,2811,379,2331,310,3532,590,2151,357,8711,628,8571,629,2761,660,495 Provision of Defence Capability Receipts and other Income--1,595,606-1,813,209-1,698,504-1,744,595-1,280,177-1,283,873-1,156,415-1,181,863-1,178,673 Provision of Defence Capability Depreciation and Impairments Costs-6,732,3347,464,3846,388,8717,901,57510,626,6699,291,7568,677,0128,984,0009,452,000 Provision of Defence Capability Cash Release of Provisions Costs-413,347486,912316,031273,437242,598176,464242,868243,159242,431 Provision of Defence Capability Other Capital (Fiscal)--2,167--- Operations Service Personnel Staff Cost-142,377162,053174,953187,477204,898278,285246,7705,2005,200 Operations and Peacekeeping Civilian Personnel Staff Costs-46,22752,61556,80460,87023,04325,57032,192-- Operations Infrastructure Costs-233,372343,360367,614366,443312,144214,071239,496-- Operations Inventory Consumption-462,232645,706910,319719,429786,590794,614720,701-- Operations Equipment Support Costs-382,203599,008847,896806,205629,133630,108665,413-- Operations Other Costs and Services-131,776134,065136,399155,714560,059492,251490,855-- Operations Receipts and other Income--15,557-27,710-28,090-58,486-33,245-42,806-27,961-- Operations Depreciation and Impairment Costs-54,087266,467358,109385,679308,591532,998519,617-- Operations Cash Release of Provisions Costs----7,37911,0932,8275,734-- Conflict Pools Resource Costs---59,70546,21252,200-- Non Departmental Public Bodies Costs-63,31663,272238,811193,386186,203186,791171,443-- Provision of Defence Capability Research and Development Costs---833,4851,176,5221,210,6481,244,727 IFRS/PFI and other costs---117,360--- Total Resource DEL-30,124,88031,797,25232,714,46934,917,36939,034,89637,979,94436,759,40833,734,09733,921,825Table 8.3 – Total Departmental Spending Total departmental spending , 2005-06 to 2014-15£’000 2005-062006-072007-082008-092009-102010-112011-122012-132013-142014-15 OutturnOutturnOutturnOutturnOutturnOutturnOutturnPlansPlansPlans Of which: Staff costs-11,263,54911,708,00211,772,53412,305,05412,546,52212,849,16512,106,13011,530,46511,316,534 Purchase of goods and services-12,407,25212,544,30413,479,58413,481,21413,517,43113,018,34116,516,24314,268,46614,199,333 Income from sales of goods and services--1,104,937-847,688-1,062,527-1,085,660-1,009,805-1,015,555-942,376-939,863-936,673 Current grants to persons and non-profit bodies (net)---6467--- Current grants abroad (net)-141,578152,664182,118168,005197,796176,535--- Subsidies to public corporations-5922,195--- Rentals-829,8191,141,6541,834,6391,952,6042,734,3393,102,643-242,000-242,000-242,000 Depreciation 1-6,597,9977,181,6277,304,4787,330,53510,944,8169,837,4629,197,6178,984,0009,452,000 Take up of provisions---55621,099--- Other resource--10,970-85,506-796,357765,617103,177-9,812123,794133,029132,631 Resource AME Provision of Defence Capability Depreciation and Impairment Costs-12,25668,589352,890838,4387,098,741509,5571,664,4301,813,8281,949,205 Provision of Defence Capability Provisions Costs--113,578491,843441,309548,12817,925-467,009457,271502,210541,697 Provision of Defence Cash Release of Provisions Costs--413,347-486,912-316,031-273,437-242,598-342,499-242,868-243,159-242,431 Movement On Fair Value of Financial Instruments----1,177,064202,35450,481347,133252,627277,456299,271 Provision of Defence Capability AME Capital Fiscal--2,167-709,000--- Operations-6,28511,695-3247,16839,5756,79915,056-- Operations Cash Release of Provisions Costs---7,379-11,093-2,827-5,734-- War Pensions Benefits Programme costs-1,038,5741,014,6161,000,400980,294935,066915,683922,978900,392874,985 Total Resource AME-528,023390,831301,1802,295,5667,888,097966,8373,063,7603,250,7273,422,727 Of which: Purchase of goods and services----770--- Current grants to persons and non-profit bodies (net)-1,038,5741,014,6161,000,400980,294935,066915,683922,978900,392874,985 Depreciation 1-12,25668,589-824,1741,040,7927,126,961937,1131,917,0572,091,2842,248,476 Take up of provisions--140,314475,155438,539544,47767,287-538,843472,327502,210541,697 Release of provision--413,347-486,912-316,031-281,586-253,691-345,326-248,602-243,159-242,431 Other resource-30,854-680,6172,44610,81912,474-1,790--- Total Resource Budget-30,652,90332,188,08333,015,64937,212,93546,922,99338,946,78239,823,16836,984,82437,344,552
Table 8.3 – Total Departmental Spending Total departmental spending , 2005-06 to 2014-15£’000 2005-062006-072007-082008-092009-102010-112011-122012-132013-142014-15 OutturnOutturnOutturnOutturnOutturnOutturnOutturnPlansPlansPlans Of which: Depreciation 1-6,610,2537,250,2166,480,3048,371,32718,361,45110,774,57511,114,67411,075,28411,700,476 Capital DEL Provision of Defence Capability Other Costs and Services (see details)--2,298-2,2991,603-1,695-25,000--- Provision of Defence Capability Receipts and other Income--4,840-4,840--- Provision of Defence Capability Capital Single Use Military Equipment-6,158,1234,567,6984,517,4574,488,0044,851,7194,828,7495,888,3705,719,0005,156,000 Provision of Defence Capability Other Capital (Fiscal)-1,037,4513,211,9653,361,4943,197,0593,432,3503,536,2313,346,7523,658,0003,935,000 Provision of Defence Capability Fiscal Assets / Estate Disposal--346,839--87,324-16,386-32,154-149,657-67,000-86,000-342,000 Provision of Defence Capability New Loans and Loan Repayment--388-61,802-101,127-55,176-71,903-5,469-5,000-11,5451,556 Operations Capital Single Use Military Equipment-348,198526,9981,148,685807,357598,026454,911421,340-- Operations Other Capital (Fiscal)--308,87877,057728,431485,571322,068329,660-- Conflict Pools Resource Costs---694---- Non Departmental Public Bodies Costs--744--8512,2232,693-- Total Capital DEL-7,189,4078,547,3428,917,8459,147,5949,265,1549,014,0569,916,8159,279,4558,750,556 Of which: Capital grants to persons & non-profit bodies (net)---25,000--- Capital support for public corporations--7,382-70,906-101,127-55,176-71,903-5,469-5,000-11,5451,556 Purchase of assets-7,545,0828,618,8049,154,2709,019,3949,369,2118,698,6019,988,8159,477,0009,091,000 Income from sales of assets--348,293-2,665-136,901-40,964-32,154-150,045-67,000-186,000-342,000 Other capital--2,1091,603224,340-445,969--- Capital AME Provision of Defence Capability Provisions Costs---75,868-4,690--9,615--- Provision of Defence Capability AME Capital Fiscal----9,773----- Total Capital AME---75,8685,083--9,615--- Of which: Purchase of assets---75,868---9,615--- Other capital----5,083--- Total Capital Budget-7,189,4078,547,3428,993,7139,152,6779,265,1549,004,4419,916,8159,279,4558,750,556
Table 8.3 – Total Departmental Spending Total departmental spending , 2005-06 to 2014-15£’000 2005-062006-072007-082008-092009-102010-112011-122012-132013-142014-15 OutturnOutturnOutturnOutturnOutturnOutturnOutturnPlansPlansPlans Total departmental spending3-31,232,05733,485,20935,529,05837,994,28538,116,37037,176,64838,625,30935,188,99534,394,632 Of which: Total DEL-30,716,29033,162,96734,327,83636,734,42837,355,23437,156,53937,478,60634,029,55233,220,381 Total AME-515,767322,2421,201,2221,259,857761,13620,1091,146,7031,159,4431,174,251 1 Includes impairments 2 Pension schemes report under FRS 17 accounting requirements. These figures therefore include cash payments made and contributions received, as well as certain non-cash items 3 Total departmental spending is the sum of the resource budget and the capital budget less depreciation. Similarly, total DEL is the sum of the resource budget DEL and capital budget DEL less depreciation in DEL, and total AME is the sum of resource budget
Table 8.4 – Departmental Spending Control £’000 2011-122011-122011-122011-12 Original PlansAdjusted Plans†Final Plans Outturn Spending in Departmental Expenditure Limits (DEL)ResourceCapitalResourceCapitalResourceCapitalResourceCapital Voted expenditure39,462,2439,504,96139,389,4109,506,06639,462,2439,504,96137,979,9459,014,056 Of which: Provision of Defence Capability Service Personnel Costs9,748,371-9,748,371-9,748,371-9,822,628- Provision of Defence Capability Civilian Personnel Costs2,876,919-2,876,919-2,876,919-2,888,233- Provision of Defence Capability Infrastructure costs4,222,354-4,222,354-4,222,354-4,365,665- Provision of Defence Capability Inventory Consumption1,647,246-1,647,246-1,647,246-1,740,806- Provision of Defence Capability Equipment Support Costs5,417,796-5,337,322-5,417,796-5,625,988- Provision of Defence Capability Other Costs and Services (see details)1,900,748-1,900,716-1,900,748-1,357,87225,000 Provision of Defence Capability Receipts and other Income-1,306,138--1,298,465--1,306,138--1,283,873- Provision of Defence Capability Depreciation and Impairments Costs10,271,336-10,271,336-10,271,336-9,291,756- Provision of Defence Capability Cash Release of Provisions Costs321,033-321,033-321,033-176,464- Provision of Defence Capability Capital Single Use Military Equipment-4,918,500-4,918,500-4,918,500-4,828,748 Provision of Defence Capability Other Capital (Fiscal)-3,582,013-3,582,013-3,582,013-3,536,232 Provision of Defence Capability Fiscal Assets / Estate Disposal--185,612--185,612--185,612--149,657 Provision of Defence Capability New Loans and Loan Repayment-5,591-6,696-5,591--5,469 Operations Service Personnel Staff Cost269,186-269,186-269,186-278,285- Operations and Peacekeeping Civilian Personnel Staff Costs35,871-35,871-35,871-25,570- Operations Infrastructure Costs266,875-266,875-266,875-214,071- Operations Inventory Consumption804,818-804,818-804,818-794,614- Operations Equipment Support Costs743,154-743,154-743,154-630,108- Operations Other Costs and Services547,069-547,069-547,069-492,251- Operations Receipts and other Income-34,657--34,657--34,657--42,806- Operations Depreciation and Impairment Costs609,716-609,716-609,716-532,998- Operations Cash Release of Provisions Costs6,390-6,390-6,390-2,827- Operations Capital Single Use Military Equipment-662,594-662,594-662,594-454,911 Operations Other Capital (Fiscal)-519,652-519,652-519,652-322,068 Conflict Pools Resource Costs46,253-46,253-46,253-46,212- Non Departmental Public Bodies Costs176,3202,223176,3202,223176,3202,223186,7912,223 Provision of Defence Capability Research and Development Costs888,823-888,823-888,823-833,485-
Costs888,823-888,823-888,823-833,485-Table 8.4 – Departmental Spending Control £’000 2011-122011-122011-122011-12 Original PlansAdjusted Plans†Final Plans Outturn National Loan Fund interest and repayments2,760-2,760-2,760--- Total Spending in DEL39,462,2439,504,96139,389,4109,506,06639,462,2439,504,96137,979,9459,014,056 Spending in Annually Managed Expenditure (AME) Voted expenditure2,693,536-2,690,263-2,693,536-966,837-9,615 Of which: Provision of Defence Capability Depreciation and Impairment Costs2,043,861-2,040,588-2,043,861-509,557- Provision of Defence Capability Provisions Costs-243,817--243,817--243,817--467,009-9,615 Provision of Defence Cash Release of Provisions Costs-300,053--300,053--300,053--342,499- Movement On Fair Value of Financial Instruments218,879-218,879-218,879-347,133- Operations15,056-15,056-15,056-6,799- Operations Cash Release of Provisions Costs-6,390--6,390--6,390--2,827- War Pensions Benefits Programme costs966,000-966,000-966,000-915,683- Total Spending in AME2,693,536-2,690,263-2,693,536-966,837-9,615 Total42,155,7799,504,96142,079,6739,506,06642,155,7799,504,96138,946,7829,004,441 Of which: Voted expenditure42,155,7799,504,96142,079,6739,506,06642,155,7799,504,96138,946,7829,004,441 † Figures for Adjusted Plans have been adjusted for machinery of government changes effected during 2011 to reflect the Final Plans structure where applicable
Table 8.5 – Administration Budget Administration budget , 2006-07 to 2014-15£’000 2006-072007-082008-092009-102010-112011-122012-132013-142014-15 OutturnOutturnOutturnOutturnOutturnOutturnPlansPlansPlans Resource DEL Provision of Defence Capability Service Personnel Costs750,139777,450736,361735,986670,788---- Provision of Defence Capability Civilian Personnel Costs1,936,5861,931,9021,947,3301,929,8331,355,2242,673,6302,160,6421,992,1681,935,206 Provision of Defence Capability Other Costs and Services (see details)---18,31624,49123,26722,104 Non Departmental Public Bodies Costs63,31663,272238,811193,386186,203---- Total administration budget2,750,0412,772,6242,922,5022,859,2052,212,2152,691,9462,185,1332,015,4351,957,310 Of which: Staff costs2,689,3972,712,0932,683,6912,665,8192,026,0122,673,6302,160,6421,992,1681,935,206 Purchase of goods and services65,74866,364245,570200,508193,47518,31624,49123,26722,104 Subsidies to public corporations592--- Depreciation1,3281,3639,4869,5209,556---- Other resource-7,024-7,196-16,245-16,642-16,828---- Table 8.6 – Assets and Liabilities in the Statement of Financial Position at year end Assets and liabilities in the Statement of Financial Position at year end:2004-05 outturn2005-06 outturn2006-07 outturn2007-08 outturn2008-09 outturn2009-10 outturn2010-11 outturn2011-12 outturn2012-13 Plans2013-14 Plans2014-15 Plans (UK GAAP)(UK GAAP) (UK GAAP) £m£m£m£m£m£m£m£m£m£m£m Assets Non-current assets 92,630 95,272 99,263 111,376 119,142 121,893 116,863 120,890122,704124,544126,412 Property, plant and equipment 69,635 71,775 74,601 82,434 89,877 91,653 88,300 92,07093,45194,85296,275 Intangible assets 22,648 22,983 24,163 26,718 27,959 29,134 27,529 27,85128,26928,69329,123 Financial Assets 347 514 500 256 217 224 147 142 144 146 148 Receivables due after more than one year 1,968 1,088 883 887 882840853866 Current assets 9,405 9,991 9,032 8,581 11,027 11,165 11,306 10,647 10,806 10,968 11,133 Liabilities - - - Current Liabilities -6,076 -6,449 -6,739 - 8,840 - 9,078 -9,278 -10,252 -10,920 -11,084 -11,250 -11,419 Non-current liabilities -10,313 -7,333 -6,747 -10,252 - 1,045 - 11,103 - 11,025 -10,730-10,891-11,054-11,220 Capital employed within main department 85,645 91,481 94,810 100,866 110,045 112,678 106,892 109,887111,535113,209114,907 NDPB total assets less liabilities 339 336 343 613 608 608 842 845 845 845 845 Total capital employed in dept’l group 85,984 91,817 95,153 101,478 110,653 113,285 107,734 110,732112,393114,079115,790 8.9Details of Staff in Post can be found at: http://www.dasa.mod.uk/applications/newWeb/www/index.php?page=48&pubType=1&thiscontent=450&PublishTime= 09:30:00&date=2011-07-29&disText=1%20July%202011&from=listing&topDate=2011-07-29. As in previous years, data on regional spend has not been provided.