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A Government that Worked Better and Cost Less?Evaluating Three Decades of Reform and Change in UK Central Government$

Christopher Hood and Ruth Dixon

Print publication date: 2015

Print ISBN-13: 9780199687022

Published to Oxford Scholarship Online: May 2015

DOI: 10.1093/acprof:oso/9780199687022.001.0001

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(p.201) Appendix 2 Index of Volatility: Classification of Discontinuities for Chapter 3

(p.201) Appendix 2 Index of Volatility: Classification of Discontinuities for Chapter 3

Source:
A Government that Worked Better and Cost Less?
Publisher:
Oxford University Press

Discontinuities were classified as ‘Large’ (weighting 4), ‘Medium’ (2), and ‘Small’ (1) as specified in Table 3.1

Table A2.1. Classification of Discontinuities

Date

Weighting

  • Administration or running costs

  • Source: Public Expenditure Statistical Analyses, annual editions

1986

4

First report of running costs (backdated to 1980–81)

1987

2

Property Services Agency (PSA) taken out of costs and some Department of Social Security (DSS) costs restated

1991

2

PSA and Land Registry included

1993

2

Superannuation and casual staff included

1995

2

Civil departmental running costs shown, with MoD operating costs shown separately

1998

2

‘Gross’ redefined as ‘net of inter-departmental receipts’—requiring recalculation of all previous years

1999

2

Administration costs of devolved bodies and MoD omitted completely

2001

4

Net costs could no longer be calculated; gross costs only reported and no receipts reported

2002

2

Resource accounting introduced (made little numerical difference to running costs), and report format changed, with shorter spans of outturn years

2004

1

Only two outturn years reported and no overlap with previous edition

2005

4

Net costs only shown. No receipts shown, so gross costs could not be calculated. Major reclassification of Administration by an unknown amount

2008

2

MoD included in administration budget (known amount)

2011

4

Arms-length bodies included (unknown but very substantial amount, mainly NHS bodies)

2012

4

Large decrease in reported spending of (mainly) DWP and HMRC. This was a combination of reclassifications and actual spending cuts, so no comparison with previous years was possible

Date

Weighting

  • Civil service paybill

  • Sources: Memoranda of the Chief Secretary to the Treasury, annual editions; Public Expenditure Statistical Analyses, annual editions; National Audit Office (NAO) report (HC 818 2010–11); and personal communication from the Cabinet Office

1981

1

‘Indirect’ remuneration no longer quoted

1986

4

Civil service paybill reporting discontinued (Treasury Memoranda series)

1992

4

Civil service paybill included in PESA, backdated to 1986–87

1993

2

Superannuation and casual staff included

1996

2

MoD armed forces staff costs included

1999

2

Devolved bodies and MoD staff not included

2000

2

MoD civilian staff included

2001

2

MoD staff not included

2005

4

Civil service paybill no longer reported. Gershon reclassifications mean that the PESA administration paybill covers only civil servants within admin budgets (an unknown number of staff)

2008

4

MoD civilian staff included in administration paybill and other substantial changes

2011

4

Staff of arms-length bodies included in the PESA administration paybill (unknown amount). NAO report (HC 818 2010–11) provided the civil service paybill for 2001–2010 based on Cabinet Office estimates and a personal communication from the Cabinet Office provided the 2011–12 and 2012–13 figures

2012

4

Unknown numbers of DWP and HMRC staff reclassified out of administration paybill

2013

4

Further major changes to administration paybill

Date

Weighting

  • Tax cost-to-yield (c/y)

  • Sources: Inland Revenue (IR), Customs & Excise (C&E), and Her Majesty’s Revenue and Customs (HMRC) Annual Departmental Reports

1984

1

New format for tables, start of reported income tax c/y

1989

2

C&E report omitted many tables—reinstated the following year

1993

2

C&E ceased reporting c/y (calculation required)

1995

1

IR tables format changed, no functional analysis by tax, Valuation Office Agency staff removed from count (and possibly payroll) but overall c/y unchanged. C&E report format also changed

1999

4

Contributions and Benefits agency merged with IR, National Insurance contributions included in reported c/y (original basis could not be reconstructed)

2000

2

C&E altered how net costs reported, so c/y could only be estimated after this date

2001

2

IR Tax Credit costs included in c/y (c/y reported with and without this change)

2003

1

IR report format changed

2005

4

HMRC formed, no c/y reported this year. Table showing c/y calculations no longer given

2006

2

Overall c/y reported but calculation basis unclear

2007

1

Changed report format

2010

2

Departmental accounts but no annual report produced. C/y figures could be calculated

2011

1

New report format, new tables, but still no table showing c/y calculation basis

2012

2

Overall c/y no longer reported, administration costs completely altered due to reclassifications, c/y estimated from DEL/yield

Date

Weighting

  • Complaints to Parliamentary Ombudsman

  • Sources: Parliamentary Commissioner for Administration Annual Reports; Parliamentary and Health Service Ombudsman (PHSO) Annual Reports; personal communication from PHSO office

1998

1

Switch from calendar to financial year reporting

2005

4

Number of complaints submitted via MPs no longer reported (only ‘total complaints,’ a much larger number), distinction between statutory investigations and other interventions removed, departmental breakdown of complaints no longer compatible. (Subsequent numbers of complaints via MPs obtained as personal communication in 2012)

2006

4

No distinction made between Health Ombudsman and and Parliamentary Ombudsman complaints in this year and 2007

2008

4

Health and Parliamentary complaints distinguished. A new metric ‘enquiries’ appeared alongside ‘complaints received’. Departments reappeared in more-or-less consistent form

2011

1

A separate report (Responsive and Accountable HC 1551 2010–11) published which gave some more detailed statistical information (but still not the number of complaints received via MPs). A further edition (HC 799 and 800 [statistical supplement]) published in 2012

2013

4

Annual report gave only ‘enquiries’ and not ‘complaints’. Responsive and Accountable discontinued. Some information available online, but reporting periods unclear and metrics not comparable with previous years

(p.202) (p.203) (p.204) (p.205)