NEW BEGINNINGS THERAPY
Researchbriefings.files.parliament.uk. (2018). Terrorism in Great Britain: The statistics. House of Commons Briefing Paper 14 March 2020 [online] Available at: https://researchbriefings.files.parliament.uk/documents/CBP-7613/CBP-7613.pdf
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Local Authority Camden London Borough involvement in Drugs Cartels, Money Laundering and Misappropriation of public funds for Civil servants and public departments own interest: Evidence of human trafficking and criminal acts at higher levels in all departmental structures in London Borough of Camden Local Authority:
Corruption levels on 99.9% of all investigated cases during 2019/2020
Taxpayer/ public funds distributed by London Borough of Camden to Ghost Landlord Companies for rental payments to value of £5.600000 million of pounds within a 24 month period February 2018/ February 2020. Overseas accounts payable to the very civil servants and assessors of HB accounts - Under the name of liberal politics, Camden LA had not being investigated by Auditors in the last five years. Overseas accounts ( Cayman Islands and Luxemburg) with fictive name companies are created and redistribution of public funds it's then requested for reimbursement by HB payments from private tenants with or without active HB applications. Social Care department is providing housing BO with names of emigrants recently settled in the borough, issuing fictive HB applications and benefits applications under such names payable in fictive corporations and social housing contracts.
Criminal Law: Misappropriation of taxpayer funds/embezzlement
Criminal Law: Misappropriation of taxpayer funds/embezzlement
Annex 1.1 The Comptroller and Auditor General
8 The NAO website address is http://www.nao.org.uk
9 See Audit Practice Note 10 of the Audit Practices Board on the FRC website at Http://www.frc.org.uk
2 Use of Public Funds
This chapter explains the process for parliamentary authorisation of public resources.
Parliament consents in principle to the use of public funds through legislation to
enable specified policies. It then approves use of public resources to carry out those
policies year by year by approving Estimates. Only rarely can lesser authority suffice.
At the close of each financial year, parliament expects a clear account of the use of
the public funds it has authorised. Parliament expects the Treasury to oversee the
operation of these controls. The PAC may investigate specific issues further.
2.1 Conditions for use of public funds
2.1.1 Ministers have very broad powers to control and direct their departments. In general,
they may do anything that legislation does not prohibit or limit, including using common law
powers to administer their operations or continue business as usual.
2.1.2 Ministers also need parliamentary authority for use of public funds before each year’s
expenditure can take place. The full list of requirements is set out in box 2.1.
Box 2.1: requirements for use of public funds
• budget cover in the collectively agreed multi-year budgets
• with a few exceptions1
, parliamentary authorisation for each year’s drawdown of funds through
an Estimate, which is then approved as a Supply and Appropriation Act (see section 2.2)
• adequate Treasury consents (see section 2.3)
• assurance that the proposed expenditure is regular and proper (section 2.4)
• sufficient specific legal powers - though see section 2.5 for some limited exceptions
2.1.3 The Treasury runs the control process because parliament expects the Treasury to control
public expenditure as part of fiscal policy. The primary means through which the Treasury
controls public expenditure is multi-year budgets, agreed collectively at spending reviews. The
Consolidated Budgeting Guidance sets out the rules for their use. (See also chapter 4).
2.2 Using the Estimate
2.2.1 The requirements in box 2.1 are to some extent interrelated. The accounting officer of a
department (see also chapter 3) is responsible for ensuring that:
• the Estimate(s) presented to parliament for the department’s annual expenditure
(consolidating its ALBs) are within the statutory powers and within the
government’s expenditure plans; and
• use of resources is within the ambit of the vote and consistent with the Estimate(s)-
1 See section 5.3
2 Use of Public Funds
and must answer to parliament for stewardship of these responsibilities.
2.3 Treasury consents
2.3.1 Departments also need Treasury consent before undertaking expenditure or making
commitments which could lead to expenditure (see annex 2.1). Usually the Treasury agrees
some general approvals for each department subject to delegated limits and/or exclusions.
2.3.2 Some common approaches to setting delegations are shown in box 2.2 and are discussed
further in annex 2.2. It is good practice to review delegations from time to time to make sure
that they remain up to date and appropriate. Delegations can be tightened or loosened at
reviews, depending on experience.
Box 2.2: examples of approaches to delegated authorities
• objective criteria for exceptions requiring specific Treasury scrutiny or approval
• a sampling mechanism to allow specimen cases to be examined
• a lower limit above which certain kinds of projects must achieve specific consent
2.3.3 In turn departments should agree with each of their arm’s length bodies (ALBs - the
public sector organisations they sponsor or finance) a similar set of delegations appropriate to
their business2 (see also chapter 7).
2.3.4 There is an important category of expenditure commitments for which the Treasury
cannot delegate responsibility. It is transactions which set precedents, are novel, contentious or
could cause repercussions elsewhere in the public sector. Box 2.3 gives examples. Treasury
consent to such transactions should always be obtained before proceeding, even if the amounts
in question lie within the delegated limits.
Box 2.3: examples of transactions requiring explicit Treasury consent
• extra statutory payments similar to but outside statutory schemes
• ephemeral ex gratia payment schemes, eg payments to compensate for official errors
• special severance payments, eg compromise agreements in excess of contractual commitments
• non-standard payments in kind
• unusual financial transactions, eg imposing lasting commitments or using tax avoidance
• unusual schemes or policies using novel techniques
2.3.5 It is improper for a public sector organisation to spend or make commitments outside the
agreed delegations. The Treasury may subsequently agree to give retrospective consent, but
only if the expenditure in question would have been agreed if permission had been sought at
the right time.
2.3.6 Sometimes legislation calls for explicit Treasury consent, eg for large or critical projects.
There are also Whitehall wide controls on key progress points for the very largest projects.3 In
2 Delegations to ALBs should never be greater than the delegated limits agreed between the Treasury and the sponsor department.
3 Through the Major Projects Authority, [http://www.cabinetoffice.gov.uk/content/major-projects-authority], using powers delegated by the Treasury
2 Use of Public Funds
such cases it is unlawful to proceed without Treasury consent - and Treasury consent cannot be
2.4 Regularity and propriety
2.4.1 The concepts of regularity and propriety, fundamental to the right use of public funds,
are set out in box 2.4. The term regularity and propriety is often used to convey the idea of
probity and ethics in the use of public funds – that is, delivering public sector values in the
round, encompassing the qualities summarised in box 1.1. Supporting this concept are the
Seven Principles of Public Life - the Nolan principles4 - which apply to the public sector at large.
In striving to meet these standards, central government departments should give a lead to the
partners with which they work.
Box 2.4: regularity and propriety
Regularity: compliant with the relevant legislation (including EU legislation), delegated authorities
and following the guidance in this document.
P ropriety: meeting high standards of public conduct, including robust governance and the relevant
parliamentary expectations, especially transparency.
2.4.2 Each departmental accounting officer should make sure that ministers in his or her
• the importance of operating with regularity and propriety; and
• the need for efficiency, economy, effectiveness and prudence in the administration
of public resources, to secure value for public money5
2.4.3 Should a minister seek a course of action which the accounting officer cannot reconcile
with any aspect of these requirements, he or she should seek instructions in writing from the
minister before proceeding (see chapter 3).
2.4.4 Should departments need to resolve an issue about regularity or propriety, they should
consult the relevant Treasury spending team. Similarly, ALBs should consult their sponsor
departments about such issues, and the department concerned may in turn consult the Treasury.
2.4.5 Neither improper nor irregular expenditure achieves the standards that parliament
expects. So any such expenditure must be noted in the department’s annual report and
accounts. If the discrepancy is material it can result in a qualification to the accounts. When
any expenditure of this kind comes to light, it should be drawn to the attention of both the NAO
and the Treasury. The immediate follow up action is to identify the source of any systematic
problems so that there is no recurrence. The PAC may also call the accounting officer to explain
the matter at a public hearing.
2.5 Securing adequate legal authority
2.5.1 Parliament usually authorises spending on a specific policy or service by approving
bespoke legislation setting out in some detail how it should work. It is not normally acceptable
to use a royal charter as an alternative to primary legislation, for this approach robs parliament
5 A more detailed description of value for money is at annex 4.4
2 Use of Public Funds
of its expectations for control and accountability. Departments should ensure that both they
and their ALBs have adequate legal cover for any specific actions they undertake.
2.5.2 The Treasury takes this requirement seriously. It is fundamental to the trust and
understanding between the government and parliament on which management of the public
finances is founded. In the Concordat of 1932 (see annex 2.3), the Treasury undertook that
departments would not spend without adequate legal authority.
2.5.3 There are some general exceptions. These kinds of expenditure do not require specific
legislation in order to avoid burdening parliamentary time:
• routine matters covered by common law (the main examples are in box 2.5);
• a very limited range of Consolidated Fund Standing Services (see section 5.3);
• projects or services which are modest or temporary (see box 2.6)
Box 2.5: expenditure which may rely on a Supply and Appropriation Act
• routine administration costs: employment costs, rent, cleaning etc
• lease agreements, eg for photocopiers, lifts
• contractual obligations to purchase goods or services (eg where single year contracts might be
• expenditure using prerogative powers such as defence of the realm and international treaty
2.5.4 In all the three cases in paragraph 2.5.3, departments may rely on the sole authority of a
Supply and Appropriation Act (the culmination of the Estimates process) without the need for
specific legal authority, provided that the other conditions in box 2.1 are met.
Box 2.6: modest or temporary expenditure which may rely on a Supply and
either services or initiatives lasting no more than two years, eg a pilot study or one off intervention
or expenditure of no more than £1.75m a year (amount adjusted from time to time)
provided that there is no specific legislation covering these matters before parliament and existing
statutory restrictions are respected.
These conditions are demanding. Treasury consent is required before they may be relied on.
2.6 New services
2.6.1 When ministers decide on a new activity, all the conditions in box 2.1 must be met before
it can begin. In practical terms this means that most significant new policies which are intended
to persist require specific primary legislation.
2.6.2 Sometimes ministers want to start early on a new policy which is intended to continue
but whose enabling legislation has not yet secured royal assent. It may be possible to make
limited preparation for delivery of the new service before royal assent, but to do so it will usually
be necessary to consider borrowing from the Contingencies Fund (see annex 2.4). Access to this
Fund is controlled by the Treasury, subject to the conditions in box 2.7. Specific Treasury
consent is always required.
2 Use of Public Funds
Box 2.7: conditions for access to the contingencies fund (see also annex 2.5)
• the proposed expenditure must be urgent and in the public interest, ie with wider benefits to
outweigh the convention of awaiting parliamentary authority (political imperative is not enough)
• the relevant bill must have successfully passed second reading in the House of Commons
• the legislation must be certain, or virtually certain, to pass into law with no substantive change
in the near future, and usually within the financial year
• the department responsible must explain clearly to parliament what is to take place, why, and by
when matters should be placed on a normal footing.
Annex 2.1 Treasury approval of legislation
Annex 2.2 Delegated authorities
Annex 2.3 The PAC concordat of 1932
Annex 2.4 New services