asked the Minister for Finance the proposals, if any, he has to reform the public financial procedures now in use; and in relation to the categorisation of expenditure used in the preparation of the Book of Estimates if he will make a statement on the matter.
Written Answers. - Public Financial Procedures.
18.
The categorisation of expenditure in the Estimates Volume as between current and capital is kept under regular review with a view to ensuring that public capital programme provisions are genuinely of a capital nature and that the treatment of individual items of expenditure in the budgetary accounts are kept broadly in conformity with national accounts classifications in so far as is possible and appropriate. In line with this approach expenditures totalling £19.342 million and £2.483 million were transferred from current to capital in 1987 and 1988 respectively. Details of these changes are given in the public capital programme 1987, published as part of the 1987 budget booklet and in the summary public capital programme 1988.