Hostname: page-component-cd9895bd7-fscjk Total loading time: 0 Render date: 2024-12-27T07:28:46.144Z Has data issue: false hasContentIssue false
  • English
  • Français

Analysing Public Expenditure: (2) Operating Purposes and Statistical Design

Published online by Cambridge University Press:  28 November 2008

Harold Copeman
Harold Copeman
Affiliation:
Associate Fellow, Centre for Research in Industry, Business and Administration University of Warwick*
Get access Rights & Permissions [Opens in a new window]

Abstract

The first of these papers (Copeman, 1981) gave a general description of the British system of public expenditure, and of the different price bases required in times of inflation, and considered recent changes and possible simplification.

The present paper considers how and why the figures (on a given price base) are designed as they are, relating this to requirements of Parliamentary or governmental control (central or local), to operational efficiency, and to the need for open exposition of intentions and restraints. Examples are given from allocations to the Health Service. There are various degrees of control and audit of money voted to non-governmental bodies; where does public expenditure end? Are their accounts in line with control requirements? The comprehensiveness of expenditure planning in the United Kingdom, compared with most other countries, and the extension beyond the year ahead, has been a severe technical challenge. There is an interesting field of research into up-to-date international comparisons. An appendix discusses figures published for public expenditure, general government, central government and local authorities and provides a guide to sources of data about all aspects of public expenditure in Britain.

Type
Articles
Information
Journal of Public Policy , Volume 1 , Issue 4 , October 1981 , pp. 481 - 499
Copyright
Copyright © Cambridge University Press 1981

Access options

Get access to the full version of this content by using one of the access options below. (Log in options will check for institutional or personal access. Content may require purchase if you do not have access.)

References

REFERENCES

Blue Book (1981) National Income and Expenditure, 1981. London: HMSO (annually).Google Scholar
Central Statistical Office (1968) National Income Statistics – Sources and Methods. London: HMSO.Google Scholar
Cmnd 6453 (1976) Committee of Inquiry into Local Government Finance. Report (Layfield Report). London: HMSO.Google Scholar
Cmnd 7841 (1980) The Government's Expenditure Plans 1980–81 to 1983–84. London: HMSO.Google Scholar
Cmnd 8175 (1981) The Government's Expenditure Plans 1981–82 to 1983–84. London: HMSO.Google Scholar
Harold, Copeman (1978) Departmental Control and Financial Information. Prepared for Royal Commission on NHS. Coventry: CIEBR, University of Warwick.Google Scholar
Harold, Copeman (1981) Analysing public expenditure: (1) Planning, control and price, Journal of Public Policy, 1, 289–306.Google Scholar
HC 187 (1970–1971) Committee of Public Accounts: Epitome of Accounts. House of Commons Paper No. 187, Session 1970–1. London: HMSO.Google Scholar
HC 629, 630 (1979–80) Health Service Accounts. House of Commons Papers Nos. 629, 630, Session 1979–80. London: HMSO.Google Scholar
HC 115–1 (1980–1981) Committee of Public Accounts: The Role of the Comptroller and Auditor General. House of Commons Paper No. 115–1, Session 1980–1. London: HMSO.Google Scholar
HC 197 (1980–1981) The Financial Statement and Budget Report 1981–82 (The Budget Red Book). House of Commons Paper No. 197, Session 1980–1. London: HMSO.Google Scholar
HC 470 (1980–1981) Supply Estimates. House of Commons Paper No. 470, Session 1980–1. London: HMSO.Google Scholar
HM Treasury (1979) Guide to Public Sector Financial Information. London: HMSO.Google Scholar
HM Treasury (1980) Supplement to Economic Progress Report, No. 128, December 1980.Google Scholar