Document 1

Title

Managing Public Money

References

October 2007 Pages 201 Document Source: HM Treasury - Managing Public Money

Contents

FOREWORD

CHAPTER 1: RESPONSIBILITIES 1.1 Managing public money: principles 1.2 Ministers 1.3 Parliament 1.4 The Treasury 1.5 Departments 1.6 The Comptroller and Auditor General 1.7 The Parliamentary and Health Service Ombudsman Annex 1.1 The Comptroller and Auditor General

CHAPTER 2: USE OF PUBLIC RESOURCES 2.1 Power to commit public funds 2.2 Regularity and propriety 2.3 Using the authority of the Appropriation Act 14 2.4 New services Annex 2.1 The PAC concordat of 1932 Annex 2.2 Treasury approval of legislation Annex 2.3 Treasury approval of expenditure Annex 2.4 The seven principles of public life (the Nolan principles) Annex 2.5 The new services rules

CHAPTER 3: ACCOUNTING OFFICERS 3.1 Role of the Accounting Officer 3.2 Appointment of Accounting Officers 3.3 Special responsibilities of Accounting Officers 3.4 Advice to ministers 3.5 Public Accounts Committee 3.6 When the Accounting Officer is not available 3.7 Conflicts of interest 3.8 Arm’s length bodies 3.9 In the round

CHAPTER 4: INTERNAL MANAGEMENT 4.1 Governance structure 4.2 Processes 4.3 Opportunity and risk 4.4 Insurance 4.5 Control of expenditure 4.6 Receipts 4.7 Unusual circumstances 4.8 Dealing with initiatives 4.9 Staff 4.10 Assets 4.11 Non-standard transactions 4.12 Standards of service 4.13 Complaints 4.14 Transparency Annex 4.1 Finance Directors Annex 4.2 The civil service code Annex 4.3 Principles of good administration Annex 4.4 Procurement Annex 4.5 Insurance Annex 4.6 Expenditure and payments Annex 4.7 Fraud Annex 4.8 Asset management Annex 4.9 State aid Annex 4.10 Losses and write-offs Annex 4.11 Overpayments Annex 4.12 Gifts Annex 4.13 Special payments Annex 4.14 Remedy

CHAPTER 5: FUNDING 5.1 The framework for public expenditure control 5.2 Estimates 5.3 Excess votes 5.4 Commitments 5.5 Public dividend capital 5.6 Borrowing by public sector organisations 5.7 External borrowing 5.8 Banking 5.9 Other financing techniques Annex 5.1 Grants and grants-in-aid Annex 5.2 Protecting public investments (clawback) Annex 5.3 Treatment of income and receipts Annex 5.4 How Estimates provision is derived from departmental budgets Annex 5.5 Liabilities Annex 5.6 Departmental lending Annex 5.7 Banking

CHAPTER 6: FEES, CHARGES AND LEVIES 6.1 Basic policy 6.2 Setting the charge 6.3 Levies 6.4 Commercial services 6.5 Taking stock 6.6 Accounts Annex 6.1 Checklist for setting up new services Annex 6.2 How to calculate fees Annex 6.3 Charging for information Annex 6.4 Competition law

CHAPTER 7:WORKING WITH OTHERS 7.1 The case for working partnerships 7.2 Setting up a new arm’s length body 7.3 What to clarify 7.4 Agencies 7.5 Trading funds 7.6 Departments working together 7.7 Non-departmental public bodies 7.8 Public corporations 7.9 Outsourcing 7.10 PPPs and PFIs 7.11 Wider markets activity 7.12 Working with third sector bodies Annex 7.1 Sources of guidance on setting up ALBs Annex 7.2 Setting up new ALBs Annex 7.3 Trading funds Annex 7.4 Model management statement for executive NDPBs Annex 7.5 Private finance initiative (PFI) projects Annex 7.6 Wider markets activities Annex 7.7 Working with the third sector

GLOSSARY OF TERMS

INDEX

Document 2

Title

Fees and Charges Guide – Final Revised Text – March 2004

References

Dated: March 2004 Pages: 78 Document Source: Department of Finance and Personnel Northern Ireland

Contents

1 Introduction and overview 1.1 Introduction 1.2 Definitions and scope 1.3 Summary

2 Defining services and setting financial objectives

2.1 Summary 2.2 Defining the category and scope of services 2.3 Charging powers 2.4 Financial objectives 2.5 Other issues

3 Costing, forecasting and accounting 3.1 Summary 3.2 Costing and forecasting 3.3 Accounting, monitoring and reporting

4 Statutory services 4.1 Summary 4.2 Defining the service, costs and charges 4.3 Section 102 of the Finance (No.2) Act 1987 4.4 Treasury approval of fees

5 Inter-departmental services 5.1 Summary 5.2 Charging policy

6 Intra-departmental transactions 6.1 Summary 6.2 Accounting arrangements

7 Commercial services 7.1 Summary 7.2 Authority for commercial services 7.3 Costing, and setting the financial objective 7.4 Competition law 7.5 Setting charges

8 Handling income 8.1 Summary 8.2 Classification of income 8.3 Vote-financed bodies 8.4 Trading funds 8.5 Non-departmental public bodies

9 Reporting to the Treasury 9.1 Summary 9.2 Purpose and guidance

Annexes

Annex A Roles and responsibilities Annex B Checklist for new charging service Annex C Costing and forecasting Appendix C1 Preparing a financial forecast Appendix C2 Checklist of costs Annex D Assessing the rate of return Annex E Competition Act 1998 Glossary Bibliography Index

Document 3

Title

Charges for information: When and how guidance for government departments and other crown bodies

References

HM Treasury Date: July 2001 Pages: 39 Document Source: Her Majesty's Treasury

Contents

Foreword Introduction Improving access to government information Introduction to charging policy Charging for supply of information Copyright licensing Key definitions Annexes 1 - Freedom of Information Act 2 - Statutory charging services 3 - Product (and service) differentiation 4 - Review of Government Information 5 - Supplementary guidance on definition of raw data 6 - Competition Act, 1998 7 - Trading Funds 8 - Charging according to the amount of competition Glossary List of certain government publications to which reference is made

Document 4

Title

HM Treasury Selling into Wider Markets: A Policy Note for Public Bodies

References

Enterprise & Growth Unit, HM Treasury Dated: December 2002 Pages: 41 Document Source: HM Treasury

Content

Foreword Summary Introduction Scope of the policy Definition of wider markets activities Use of public sector assets for wider markets projects Appropriateness, propriety and legality Investment Risk management Pricing, costs and returns Retention of income Use of wider markets income to offset administration costs and efficiency targets End year flexibility Internal wider markets officers Developing a wider markets opportunity Use of public private partnerships Partnerships UK support in developing a wider markets opportunity Wider markets review service Consulting Treasury Reporting Further information

Annexes

A: The EC Procurement Rules and Wider Markets Projects B: Competition Policy and Pricing for Wider Markets Projects C: Freedom of Information, Intellectual Property and Crown Copyright D: Retaining Income from Wider Markets - How Departments Benefit E: Partnerships UK Wider Markets Review: Coverage F: Audit and Accounting Treatment of Public Private Partnerships

Document 5

Title

HM Treasury Selling Government Services into Wider Markets Policy and Guidance Note

References

Enterprise & Growth Unit, HM Treasury Date: July 1998 Pages: 42 Document Source: HM Treasury

Contents

Summary Introduction Exploiting commercial potential Scope of the policy Asset tests Appropriateness, propriety and legality Developing a business case Commercial structures Establishment of public-private partnerships: points to bear in mind Investment Protecting core objectives Consulting the Treasury Pricing, costs and returns Internal fair trading officers Freedom of information & Crown copyright Reporting Receipts Apportionment of receipts Treatment of existing projects

Annexes

A: The EC Procurement Rules and Wider Markets Projects B: Developing A Business Case for Wider Markets Projects C: Developing Effective Partnerships D: The Wider Markets Officer: Responsibilities and Reporting Arrangements E: Freedom of Information and the Review of Crown Copyright F: Retaining Receipts - How Departments Benefit