Question to the Cabinet Office:

To ask the Minister for the Cabinet Office, how individual units within his Department manage and record their budgets.

Within the Cabinet Office, business units are allocated budgets at the commencement of each year following development of the department's objectives for that year and taking into account the department's overall funding settlement. Business unit budgets are prepared and held at a summary level of aggregation.

During the year, business units complete forecast estimates of their spend, including risks and pressures against their allocated budget. These forecasts are reviewed and challenged by the department's Executive Committee and Board as part of its regular management of performance.