Title page
Contents
i. How to use PESA 6
1. Departmental budgets 18
What's new 18
The budgeting and reporting framework 18
Reconciliation of budgeting and National Accounts aggregates 19
Administration budgets 19
Total DEL 19
Public expenditure by spending sector 19
2. Economic analyses of budgets 38
3. Changes in departmental budgets 48
Types of changes 48
Machinery of Government and classification changes 48
Policy changes 49
4. Trends in public sector expenditure 66
What's new 66
Public spending aggregates 66
Public sector expenditure on services by function 66
Methods and data quality for long run TES series 67
5. Public sector expenditure by function, sub-function and economic category 72
What's new 72
Classification changes 72
Relationship between functional series and departments 73
Public sector expenditure on services by sub-function 73
Public sector expenditure on services by economic category 73
Public sector expenditure on services split by current and capital spending 74
Public sector gross procurement by function 74
6. Central government own expenditure 84
What's new 84
Central government own expenditure by department 84
Central government own resource and capital expenditure by department 85
Central government own expenditure on services by sub-function 85
Central government own expenditure on services by economic category 85
Central government own current and capital expenditure on services by function 85
7. Local government financing and expenditure 94
What's new 94
The financing of local government expenditure 94
Local government expenditure 95
8. Public corporations 108
What's new 108
Definition of public corporations 108
Self financing public corporations (SFPCs) 108
Trading funds 108
The budgeting control framework 109
The National Accounts 110
Sources of data and data quality 110
Further Information 111
9. Public expenditure by country, region and function 118
How public expenditure is planned and controlled 118
The tables 118
Methods 119
Data quality 121
10. Public expenditure by country and sub-function 156
A. Sources, data quality and conventions 182
Sources of data 182
Data quality 184
Revisions policy 184
Coverage of public bodies 185
Treatment of certain transactions in PESA 185
Consistency with other publications 186
Conventions 186
B. Departmental groups 188
C. Public expenditure budgeting and control aggregates 190
What's new 190
Resource budgeting 190
Departmental Expenditure Limits 192
Annually Managed Expenditure 193
Total Managed Expenditure 197
D. Accounting adjustments in the budgeting presentation of TME 198
The need for accounting adjustments 198
List of the accounting adjustments in Table 1.14 199
E. Expenditure on services framework 210
Expenditure on services and TME 210
EU transactions in expenditure on services 210
Expenditure on services and budgets 211
Classification changes 211
F. Population numbers and GDP deflators 214
Population numbers by country and region 214
GDP deflators 214
G. Glossary of terms 216
Table 1.1. Total Managed Expenditure, 2011-12 to 2019-20 21
Table 1.2. Total Managed Expenditure in real terms, 2011-12 to 2019-20 22
Table 1.3. Resource budgets, 2011-12 to 2019-20 23
Table 1.4. Resource budgets in real terms, 2011-12 to 2019-20 24
Table 1.5. Resource DEL excluding depreciation, 2011-12 to 2019-20 25
Table 1.6. Resource DEL excluding depreciation in real terms, 2011-12 to 2019-20 26
Table 1.7. Administration budgets, 2011-12 to 2019-20 27
Table 1.8. Capital budgets 2011-12 to 2019-20 28
Table 1.9. Capital budgets in real terms, 2011-12 to 2019-20 29
Table 1.10. Total Departmental Expenditure Limits, 2011-12 to 2019-20 30
Table 1.11. Total Departmental Expenditure Limits in real terms, 2011-12 to 2019-20 31
Table 1.12. Total Managed Expenditure by departmental group and other expenditure, 2011-12 to 2019-20 32
Table 1.13. Total Managed Expenditure by departmental group and other expenditure in real terms, 2011-12 to 2019-20 33
Table 1.14. Accounting adjustments, 2011-12 to 2019-20 34
Table 1.15. Total Managed Expenditure by spending sector, 2011-12 to 2019-20 37
Table 2.1. Budgets by economic category of spending, 2011-12 to 2019-20 42
Table 2.2. Gross current procurement in budgets, 2011-12 to 2019-20 45
Table 2.3. Gross capital procurement in budgets, 2011-12 to 2019-20 46
Table 3.1. Resource DEL 2014-15; changes since PESA 2015 51
Table 3.2. Resource DEL excluding depreciation 2014-15; changes since PESA 2015 52
Table 3.3. Capital DEL 2014-15; changes since PESA 2015 53
Table 3.4. Total Managed Expenditure 2014-15; changes since PESA 2015 54
Table 3.5. Resource DEL 2015-16; changes since PESA 2015 55
Table 3.6. Resource DEL excluding depreciation 2015-16; changes since PESA 2015 56
Table 3.7. Capital DEL 2015-16; changes since PESA 2015 57
Table 3.8. Total Managed Expenditure 2015-16; changes since PESA 2015 58
Table 3.9. Resource DEL 2016-17 and 2017-18; changes since SR 2015 59
Table 3.10. Resource DEL 2018-19 and 2019-20; changes since SR 2015 60
Table 3.11. Resource DEL excluding depreciation 2016-17 and 2017-18; changes since SR 2015 61
Table 3.12. Resource DEL excluding depreciation 2018-19 and 2019-20; changes since SR 2015 62
Table 3.13. Capital DEL 2016-17 and 2017-18; changes since SR 2015 63
Table 3.14. Capital DEL 2018-19 and 2019-20; changes since SR 2015 64
Table 4.1. Public expenditure aggregates, 1976-77 to 2019-20 68
Table 4.2. Public sector expenditure on services by function, 1992-93 to 2015-16 69
Table 4.3. Public sector expenditure on services by function in real terms, 1992-93 to 2015-16 70
Table 4.4. Public sector expenditure on services by function as a per cent of GDP, 1992-93 to 2015-16 71
Table 5.1. Public sector expenditure on services by departmental group and function, 2015-16 76
Table 5.2. Public sector expenditure on services by sub-function, 2011-12 to 2015-16 77
Table 5.3. Public sector expenditure on services by economic category, 2011-12 to 2015-16 80
Table 5.4. Public sector current and capital expenditure on services by function, 2011-12 to 2015-16 81
Table 5.5. Public sector gross current procurement expenditure on services by function, 2011-12 to 2015-16 82
Table 5.6. Public sector capital procurement expenditure on services by function, 2011-12 to 2015-16 83
Table 6.1. Central government own expenditure in budgets by departmental group, 2011-12 to 2019-20 86
Table 6.2. Central government own resource expenditure in budgets by departmental group, 2011-12 to 2019-20 87
Table 6.3. Central government own capital expenditure by departmental group, 2011-12 to 2019-20 88
Table 6.4. Central government own expenditure on services by sub-function, 2011-12 to 2019-20 89
Table 6.5. Central government own expenditure on services by economic category, 2011-12 to 2019-20 92
Table 6.6. Central government own current and capital expenditure on services by function, 2011-12 to 2019-20 93
Table 7.1. Financing of local government in the United Kingdom by country, 2011-12 to 2019-20 98
Table 7.2. Central government current grants for local government in the United Kingdom by departmental group, 2011-12 to 2019-20 99
Table 7.3. Central government capital support for local government in the United Kingdom by country and departmental group, 2011-12 to 2019-20 101
Table 7.4. Local government current and capital expenditure on services in the United Kingdom by function, 2011-12 to 2015-16 102
Table 7.5. Local government current expenditure on services in the United Kingdom by country and function, 2011-12 to 2015-16 103
Table 7.6. Local government gross capital expenditure on services in the United Kingdom by country and function, 2011-12 to 2015-16 104
Table 7.7. Local government capital receipts within expenditure on services in the United Kingdom by country and function, 2011-12 to 2015-16 105
Table 7.8. Local government expenditure on services in the United Kingdom by country and economic category, 2011-12 to 2015-16 106
Table 8.1. Public corporations' contribution to budgets and Total Managed Expenditure, 2011-12 to 2019-20 112
Table 8.2. Public corporations' contribution to budgets by departmental group, 2011-12 to 2019-20 113
Table 8.3. Public corporations' capital expenditure on services, 2011-12 to 2019-20 114
Table 8.4. Public corporations' current and capital expenditure on services by function, 2011-12 to 2019-20 116
Table 8.5. Public corporations' current and capital expenditure by economic category, 2011-12 to 2019-20 117
Table 9.1. Total identifiable expenditure on services by country and region, 2010-11 to 2014-15 123
Table 9.2. Total identifiable expenditure on services by country and region, per head 2010-11 to 2014-15 124
Table 9.3. Total identifiable expenditure on services by country and region in real terms, 2010-11 to 2014-15 125
Table 9.4. Total identifiable expenditure on services by country and region per head in real terms, 2010-11 to 2014-15 126
Table 9.5. Identifiable expenditure on general public services by country and region, 2010-11 to 2014-15 127
Table 9.5a. Identifiable expenditure on general public services (of which: public and common services) by country and region, 2010-11 to 2014-15 128
Table 9.5b. Identifiable expenditure on general public services (of which: international services) by country and region, 2010-11 to 2014-15 129
Table 9.5c. Identifiable expenditure on general public services (of which: public sector debt interest) by country and region, 2010-11 to 2014-15 130
Table 9.6. Identifiable expenditure on defence by country and region, 2010-11 to 2014-15 131
Table 9.7. Identifiable expenditure on public order and safety by country and region, 2010-11 to 2014-15 132
Table 9.8. Identifiable expenditure on economic affairs by country and region, 2010-11 to 2014-15 133
Table 9.8a. Identifiable expenditure on economic affairs (of which: enterprise and economic development) by country and region, 2010-11 to 2014-15 134
Table 9.8b. Identifiable expenditure on economic affairs (of which: science and technology) by country and region, 2010-11 to 2014-15 135
Table 9.8c. Identifiable expenditure on economic affairs (of which: employment policies) by country and region, 2010-11 to 2014-15 136
Table 9.8d. Identifiable expenditure on economic affairs (of which: agriculture, fisheries and forestry) by country and region, 2010-11 to 2014-15 137
Table 9.8e. Identifiable expenditure on economic affairs (of which: transport) by country and region, 2010-11 to 2014-15 138
Table 9.9. Identifiable expenditure on environment protection by country and region, 2010-11 to 2014-15 139
Table 9.10. Identifiable expenditure on housing and community amenities by country and region, 2010-11 to 2014-15 140
Table 9.11. Identifiable expenditure on health by country and region, 2010-11 to 2014-15 141
Table 9.12. Identifiable expenditure on recreation, culture and religion by country and region, 2010-11 to 2014-15 142
Table 9.13. Identifiable expenditure on education by country and region, 2010-11 to 2014-15 143
Table 9.14. Identifiable expenditure on social protection by country and region, 2010-11 to 2014-15 144
Table 9.15. UK identifiable expenditure on services by function, country and region, per head, 2010-11 to 2014-15 145
Table 9.16. UK identifiable expenditure on services by function, country and region, per head indexed, 2010-11 to 2014-15 148
Table 9.17. Total local government identifiable expenditure on services by country and region, 2010-11 to 2014-15 151
Table 9.18. Total local government identifiable expenditure on services by country and region, per head 2010-11 to 2014-15 152
Table 9.19. Total central government and public corporations' identifiable expenditure on services by country and region, 2010-11 to 2014-15 153
Table 9.20. Total central government and public corporations' identifiable expenditure on services by country and region per head, 2010-11 to 2014-15 154
Table 9.21. Identifiable expenditure on services for Scotland, Wales and Northern Ireland in 2014-15 155
Table 10.1. Total identifiable expenditure on services in England by sub-function, 2010-11 to 2014-15 158
Table 10.2. Total identifiable expenditure on services in Scotland by sub-function, 2010-11 to 2014-15 160
Table 10.3. Total identifiable expenditure on services in Wales by sub-function, 2010-11 to 2014-15 162
Table 10.4. Total identifiable expenditure on services in Northern Ireland by sub-function, 2010-11 to 2014-15 164
Table 10.5. Total identifiable expenditure on services in England by sub-function, per head, 2010-11 to 2014-15 166
Table 10.6. Total identifiable expenditure on services in Scotland by sub-function, per head, 2010-11 to 2014-15 168
Table 10.7. Total identifiable expenditure on services in Wales by sub-function, per head, 2010-11 to 2014-15 170
Table 10.8. Total identifiable expenditure on services in Northern Ireland by sub-function, per head, 2010-11 to 2014-15 172
Table 10.9. Total identifiable expenditure on services in the English Regions by sub-function for 2014-15 174
Table 10.10. Total identifiable expenditure on services in the English Regions by sub-function, per head for 2014-15 178
Boxes
Box 2.A. Treatment of financial sector interventions in budgets 40
Box 5.A. Treatment of financial sector interventions in expenditure on services 75
Annex Tables
Table C.1. Transactions with the institutions of the EU, 2011-12 to 2019-20 197
Table D.1. Pay as you go public service pension schemes in AME and in TME, 2009-10 to 2015-16 201
Table E.1. Derivation of public sector expenditure on services from departmental groups' budgets, 2015-16 212
Table F.1. Population numbers by country and region 214
Table F.2. GDP deflators and money GDP 215