Public Expenditure System Papers

Public Expenditure System Papers are official Treasury Guidance Notes issued to departments and other public sector bodies on the operation of the budgeting regime, Estimates, and wider public spending issues.

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List of Extant PES Papers

PES (2008) 03 Guidance on Managing the Change in Discount rates for Pension Liabilities
PES (2007)12 Publication of 2007 SR 04 Autumn Performance Reports, Annex A
PES (2007)10 Review of Accounting Authorities, Annex A
PES (2007) 08 Notification of new and amended SCOAS on COINS, Including New to Record Consultancy Expenditure
PES (2007) 07 Review of the 2007 country and regional analysis (CRA) exercise and preparation for CRA 2008
PES (2007) 06 Public Expenditure 2006-07: Publication of Provisional Outturn and 2007-08 DEL End Year Flexibility (EYF) Entitlements . Annex A, Annex B
PES (2007) 05 Submission of Adjustments to COINS for 2006-07 Provisional Outturn Data. Annex A
PES (2007) 04 Summer Supplementary and Revised Estimates
PES (2007) 03 Updates Forecast Indices for Assets
PES (2007) 01 Publication of Main Supply Estimates and Supplementary Budgetary Information 2007-08. Annex A, Annex B
PES (2006) 18 Guidance for the Spring 2007 Departmental Reports. Annex A
PES (2006) 15 Final Guidance for the Country and Regional Analysis (CRA) Data Collection Exercise for PESA 2007 (and 2007 Departmental Reports).
Annex A, Annex B, Annex C, Annex D, Annex E, Annex F, Annex G, Annex H.
PES (2005) 02 Release by the Treasury of Data under the Freedom of Information Act and the National Statistics protocols. Annex A
PES (2004) 14 Reform of Supply Estimates and Appropriation Procedure. Annex A, Annex B, Annex C, Annex D, Annex E.
PES (2003) 18 Determining Required Rates of Return from Trading Funds - Practical Issues
PES (2003) 16 Central Government Fees and Charges Policy (Cost of Capital / Rate of Return); and Required Rate of Returns from Trading Funds.
Annex 1, Annex 2, Annex 3, Annex 4.
PES (2001) 15 Live Cash Management Scheme 2001-2002. Annex A, Annex B
PES (2001) 05 Central Government lending at commercial rates of interest . Annex A
PES (2000) 25 Cascading End-Year Flexibility (EYF). Annex A

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