From Open Knowledge Foundation

Government Finances Glossary

Glossary of terms related to government finances.

COFOG

COFOG = Classifications of Functions of Government

• http://ckan.net/package/cofog

ID / Non-ID

• ID: spending identifiable by region
• Non-ID: Non-identifiable expenditure, that is, expenditure for the general benefit of the country and the effect can't be traced to a region.

AME / DEL

• AME = Annually Managed Expenditure
• DEL = Departmental Expenditure Limits

From http://webarchive.nationalarchives.gov.uk/+/http://www.hm-treasury.gov.uk/press_68_04.htm:

2. Presentation of public expenditure in tables 1, 2 and 3 follows the Treasury’s budgeting and control framework, which splits spending into Departmental Expenditure Limits (DEL) and Annually Managed Expenditure (AME). DELs are firm three year spending limits set for departments; there are separate DELs for resource and capital spending. Spending that cannot reasonably be subject to firm multi-year limits is included in AME. DEL and AME together make up Total Managed Expenditure (TME), an aggregate that is drawn from the national accounts and is defined in national accounts terms as public sector current expenditure plus net investment plus depreciation.

3. The DEL/AME budgeting framework was introduced in 1998 for the Comprehensive Spending Review, which set spending plans for 1999-2000 to 2001-02. The 2000 Spending Review (SR2000) saw the introduction of resource budgeting, with a transitional resource budgeting regime under which certain non-cash items were in AME rather than in DEL. Planning and control of public spending for 2001-02 and 2002-03 has been under the SR2000 budgeting rules. The presentation of public expenditure in tables 1 and 2 follows SR2000 budgeting.