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Forestry Commission

Introduction

  1.  This Estimate provides net funding for the Forestry Commission's activities in England and those functions which it carries out on a GB-wide basis. With effect from 1 April 2001, functions relating to Wales have been funded by the National Assembly for Wales. Therefore, while spending in Wales is excluded from the provisions for 2001-02 and 2002-03, it is included in the 2000-01 outturn figures. Also, from 1 December 2001, the Forestry Commission Pension Scheme was wound up and all its liabilities transferred to the Principal Civil Service Pension Scheme. Therefore, there is no provision for pension payments in the 2002-03 Estimate but they are included in the 2000-01 and 2001-02 (part) figures. The 2001-02 figures also include a one-off requirement, in Annually Managed Expenditure, of £500,000,000 to cover the payment to the Principal Civil Service Pension Scheme in respect of the transfer of liabilities.

  2.  The objectives of the Forestry Commission are to promote the interests of forestry, the development of afforestation including the establishment and maintenance of adequate reserves of growing trees, the production and supply of timber and other forest products, the provision of opportunities for recreation and the development of the potential of the forests it manages as a habitat for wildlife. Its activities in relation to England cover the promotion of forestry and supporting the planting, management and conservation of forests and woodlands, including the operation of the Commission's estate by its Forest Enterprise agency. The financing of its GB-wide functions cover the salary and other costs of the Commissioners and their policy and support staff, international relations, plant health and forestry research. Further information on the scale and scope of these activities can be found in the 2002 Departmental Report, (CM 5422).

  3.  Contributions from the European Union to grant for woodlands in the private sector are received through the UK Co-ordinating Body. In 2002-03 this is expected to be £5,500,000.

  4.  Symbols are explained in the Introduction to this booklet.

Part I

£
RfR1:  Protecting and expanding Britain's woodlands and increasing their value to society and theenvironment
102,765,000
Total net resource requirement
102,765,000
Net cash requirement
59,793,000



  Amounts required in the year ending 31 March 2003 for expenditure by the Forestry Commission on:

  RfR1:  Protecting and expanding Britain's woodlands and increasing their value to society and the environment

  Representation of British interests in international forestry policy matters; protection of British forests and trees from imported pests and diseases; forestry research; promotion and regulation of forestry activity in England through grants for new planting, replanting after felling and forest improvements, the application of forest management standards and felling controls, managing the public forest estate including planting, roading, harvesting and marketing of timber, restocking and the provision of public access and recreation; administration, recovery of VAT and associated non-cash items.

  The Forestry Commission will account for this Estimate.

Net Total
Allocated in Vote
on Account
Balance to
Complete
£
£
£
RfR1
102,765,000
59,737,000
43,028,000
Total net resource requirement
102,765,000
59,737,000
43,028,000
Net cash requirement
59,793,000
34,365,000
25,428,000



Part II: Resource to Cash reconciliation

£000
2002-03
provison
2001-02
provison
2000-01
outturn

Net Total Resources
102,765
612,064
117,744
Voted Capital Items
  Capital
850
540
841
  Less Non-operating A-in-A



850
540
841
Accruals to cash adjustment
  Cost of capital charges
-43,750
-41,750
-39,554
  Depreciation
-1,070
-1,070
-1,025
  New provisions and adjustments to previous provision
  Other non-cash items
  Increase (+)/Decrease (-) in stock
389
209
457
  Increase (+)/Decrease (-) in debtors
1,162
1,147
1,459
  Increase (-)/Decrease (+) in creditors
-553
-533
-619
  Use of provisions



Total accruals to cash adjustments
-43,822
-41,997
-39,282
Excess cash to be CFERd
Net Cash Requirement
59,793
570,607
79,303


Part III: Extra Receipts payable to the Consolidated Fund

  No income or receipts are expected in 2002-03. None were received in 2001-02 or 2000-01.

Forecast Operating Cost Statement

£000
2002-03
provision
2001-02
provision
2000-01
outturn
Net administration costs:
  Request for Resources 1
Net programme costs:
Request for Resources 1
102,765
612,064
117,744
Net non-voted programme costs
Total net programme costs
102,765
612,064
117,744
NET OPERATING COST
102,765
612,064
117,744
of which:
NET RESOURCE OUTTURN
102,765
612,064
117,744
CFERs
Non-voted expenditure
RESOURCE BUDGET OUTTURN (1)
103,918
611,284
121,517
(1) See table in notes for reconciliation between Net resource outturn, Net operating cost and Resource budget outturn


Notes to the Main Estimate

Reconciliation of resource expenditure between Estimates, accounts and budgets

£000
2002-03
provision
2001-02
provision
2000-01
outturn
Net Resource Outturn (Estimates)
102,765
612,064
117,744
Adjustments for: Net Operating Costs (Accounts)
102,765
612,064
117,744
Adjustments for:
Full resource consumption of public corporations
-4,347
-4,080
-783
Voted expenditure outside the budget (EU receipts received through the UK Co-ordinating body)
5,500
3,300
4,556
Resource Budget Outturn (Budget)
103,918
611,284
121,517
of which:

Departmental Expenditure Limit (DEL)

53,598
65,164
76,382
Annually Managed Expenditure (AME)
50,320
546,120
45,135


Reconciliation of capital expenditure between Estimates and Budgets

£000
2002-03
provision
2001-02
provision
2000-01
outturn
Net Voted Capital Outturn (Estimates)
850
540
841
Full capital expenditure by public corporations
6,400
5,033
4,278
Capital Budget Outturn
7,250
5,573
5,119
of which:
Departmental Expenditure Limits (DEL)
7,250
5,573
5,119


Explanation of Accounting Officer Responsibilities

  The Treasury has appointed the Director General of the Forestry Commission, Mr David Bills, as Accounting Officer of the Department with responsibility for preparing the Department's Estimate.

  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 for safeguarding the Department's assets, are set out in the Accounting Officer's Memorandum, issued by the Treasury and published in Government Accounting.

2002-03 Departmental Expenditure Limits
£000s
Voted
Non-Voted
Total
Resource DEL
50,945
2,653
53,598
Capital DEL
850
6,400
7,250
Total DEL
51,795
9,053
60,848
1.  Capital DEL includes items treated as resource in Estimates and Accounts, but which are treated as part of Capital DEL, under stage 1 of Resource Accounting and Budgeting, as implemented in the 2000 Spending Review.
2.  Excludes EU receipts included in Estimates, but excluded in Budgets.


   

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