Export Credits Guarantee Department
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1 1 Introduction 1. This Supplementary Estimate is required for the following purposes: Changes in resources Amount ( ) Increases Reductions RfR 1: To provide export finance assistance through interest support to benefit the UK economy by Section Reason for Change Other changes Token increases B2 Token increase to enable change in RfR description 1,000 Totals 1,000 - Total RfR 1 1,000 RfR 2: To provide export credit guarantees and investment insurance to benefit the UK economy by Section Reason for Change Changes related to movements in budgets Other changes in DEL spending A1 Cash cost of early departure not incorporated in Main Estimate, resulting from CLoS changes Other changes Changes in operating appropriations in aid (not offset by changes in spending) 868,000 C5 Additional income arising from increased demand for services -867,000 Totals 868, ,000 Total RfR 2 1,000 Total change in resources for Estimate: 2, As a result of the above and associated non-cash adjustments, there is an increase in the net cash requirement of 2,000. Symbols are explained in the Introduction to this booklet.
2 2 Part I Request for Resources 1: To provide export finance assistance through interest support to benefit the UK economy by Request for Resources 2: To provide export credit guarantees and investment insurance to benefit the UK economy by Total additional net resource requirement Additional net cash requirement 1,000 1,000 2,000 2,000 SUPPLEMENTARY amounts required in the year ending 31 March 2011 for expenditure by the Export Credits Guarantee Department on: RfR 1: To provide export finance assistance through interest support to benefit the UK economy by Interest support to banks and other lenders of export finance and the funding of the refinancing programme, and on associated non-cash items RfR 2: To provide export credit guarantees and investment insurance to benefit the UK economy by Export credit guarantees given in the national interest or to render economic assistance to overseas countries, overseas investment insurance, residual commitments under discontinued facilities, the cost escalation scheme subvention for the active management of the portfolio; provision of advice and services, relating to credit guarantees and insurance, to other government departments,and on associated non-cash items. The will account for this Estimate. In the Main Estimate, RfR1 was titled "To provide export finance assistance through interest support to benefit the UK economy by facilitating exports". In the Main Estimate, RfR2 was titled "To provide export credit guarantees and investment insurance to benefit the UK economy by facilitating exports".
3 Part II: Changes proposed Resources 3 Present Net Change in Gross Change in A in A Change in Net New Net RfR 1: To provide export finance assistance through interest support to benefit the UK economy by Non-Budget 1-1 B GEFCO loans and interest equalisation 1, ,056 RfR 2: To provide export credit guarantees and investment insurance to benefit the UK economy by Spending in Departmental Expenditure Limits (DEL) Central Government spending A Administration 24, ,168 Non-Budget C Export Credits -24, ,666 Total for Estimate: Capital and Cash Present Changes in New Total Capital Expenditure Non-Operating A in A Net cash requirement
4 4 Part II: Revised subhead detail including additional provision Resources Capital Admin Other Current Grants Gross Total A in A Net Total Capital Non-operating A in A RfR 1: To provide export finance assistance through interest support to benefit the UK economy by - 38,881-38,881 25,571 13, Spending in Annually Managed Expenditure (AME) Central Government spending A Fixed Rate Export Finance - 23,447-23,447 24,501-1, Non-Budget B C GEFCO loans and interest equalisation - 2,126-2,126 1,070 1, Other Expenditure - 13,308-13,308-13, RfR 2: To provide export credit guarantees and investment insurance to benefit the UK economy by 26,753 54,385 11,688 92,826 92, Spending in Departmental Expenditure Limits (DEL) Central Government spending A Administration 26, ,753 1,585 25, Spending in Annually Managed Expenditure (AME) Central Government spending B Administration Non-Budget C Export Credits - 53,885 11,688 65,573 91,239-25, Total for Estimate: 26,753 93,266 11, , ,395 13,
5 5 Part II: Resource to cash reconciliation Present Increase(+)/ Decrease(-) Revised Net Resource Requirement 13, ,312 Voted capital items Capital Less Non-operating A-in-A Total net voted capital Accruals to cash adjustment Adjustments to remove non-cash items: Depreciation -1, ,297 New provisions and adjustments to previous provisions -25, ,496 Profit/loss on sale of assets Prior period adjustments Other non-cash items -53, ,578 Increase (+) / Decrease (-) in stock Increase (+) / Decrease (-) in debtors -55, ,125 Increase (-) / Decrease (+) in creditors 36,239-36,239 Use of provisions Total accruals to cash adjustments -99, ,257 Excess cash to be CFERd 85,448-85,448 Net Cash Requirement 1 2 3
6 6 Part III: Extra receipts payable to the Consolidated Fund As in existing provision.
7 Forecast Operating Cost Statement Net Administration Costs RfR 1 - RfR 2 25,168 Total Net Administration Costs 25,168 Net Programme Costs RfR 1 13,310 RfR 2-25,166 Non-voted -54,534 Total Net Programme Costs -66,390 Total Net Operating Cost -41,222 Net Resource Requirement 13,312 Non-voted Expenditure - Consolidated Fund Extra Receipts -54,534 Reduction in planned spend unable to be included in Estimate - Resource Budget 24,614
8 Notes to the Estimate 8 Reconciliation of resource expenditure between Estimates, Accounts and Budgets Net Resource Requirement (Estimates) 13,312 Adjustments to remove: voted for earlier years - Adjustments to additionally include: Non-voted expenditure in the OCS - Consolidated Fund Extra Receipts in the OCS -54,534 Reductions in planned spend unable to be included in Estimate - Other adjustments - Net Operating Cost (Accounts) -41,222 Adjustments to remove: Capital grants - European Union income related to capital grants - Voted expenditure outside the budget 11,302 Adjustments to additionally include: Other Consolidated Fund Extra Receipts 54,534 Resource consumption of non departmental public bodies - Unallocated resource provision - Other adjustments - Resource Budget (Budget) 24,614 Departmental Expenditure Limits (DEL) 25,168 Annually Managed Expenditure (AME) -554 Reconciliation of capital expenditure between Estimates and Budgets Net Voted Capital (Estimates) 500 Adjustments to remove: voted for earlier years - Adjustments to additionally include: Other Consolidated Fund Extra Receipts -96,223 Capital spending by non-departmental public bodies - Capital grants - European Union income related to capital grants - Supported capital expenditure (revenue) - Capital spending by levy funded bodies - Unallocated capital provision - Reduction in planned spend unable to be included in Estimate - Other adjustments - Capital Budget (Budget) -95,723 Departmental Expenditure Limits (DEL) 500 Annually Managed Expenditure (AME) -96,223
9 Notes to the Estimate (continued) 9 Explanation of Accounting Officer responsibilities The Accounting Officer prepares resource accounts for each financial year. The following Accounting Officer appointments have been made for the Request for Resources within this Estimate: Request for Resources 1: Request for Resources 2: Patrick Crawford, Chief Executive of ECGD Patrick Crawford, Chief Executive of ECGD Patrick Crawford, has personal responsibility for the proper presentation of the resource accounts and their transmission to the Comptroller and Auditor General. Patrick Crawford is also responsible for the use of public money and stewardship of assets. In discharging these responsibilities particular regard is given to: observing any accounting and disclosure requirements (including any Accounts Direction) and applying suitable accounting policies on a consistent basis; making judgements and estimates on a reasonable basis; stating whether applicable accounting standards, as set out in the Financial Reporting Manual (FReM), or an organisation s version of it, have been followed, and explain any material departures in the accounts; and preparing the accounts on a going concern basis. The responsibilities of an Accounting Officer, including responsibility for the propriety and regularity of the public finances for which an Accounting Officer is answerable, for keeping proper records and safeguarding assets, are set out in chapter 3 of Managing Public Money issued by the Treasury.
10 29/10/ :34 Notes to the Estimate (continued) 10 Analysis of operating appropriations in aid (A in A) RfR 1: To provide export finance assistance through interest support to benefit the UK economy by Programme 25,571 Interest and dividends 25,571 Total RfR 1 25,571 Amount that may be applied as operating appropriations in aid in addition to the net total arising from: the recovery of income from interest make-up receipts. RfR 2: To provide export credit guarantees and investment insurance to benefit the UK economy by Administration 1,585 Sale of goods and services 1,585 Programme 91,239 Sale of goods and services 65,713 Interest and dividends 25,526 Total RfR 2 92,824 Amount that may be applied as operating appropriations in aid in addition to the net total arising from: premium and moratorium interest; income from other government departments relating to credit guarantees and insurance advice and services. Total Operating A in A 118,395
11 29/10/ :34 Notes to the Estimate (continued) 11 Departmental Expenditure Limits and Administration Budgets Change New DEL Voted Non-voted Voted Non-voted Total Resource DEL ,168-25,168 Administration budget ,168-25,168 Capital DEL Less Depreciation Total DEL ,918-24,918 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. Cash which may be retained to offset expenditure Revised Cash which may be retained by the department to offset expenditure in the year due to its relationship with income (operating and non-operating) that has been, or will be, appropriated in aid. 118,395
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