Details of IPSA funding 2017-2018

Request

  1. What happened to unspent money regarding the entries for money gained from 'the Speakers Committee for IPSA' to your organisation in 2017-18

  2. What happened to unspent money regarding the entries for money gained from Parliament to your organisation in 2017-18?

  3. What happened to unspent money regarding the entries for money gained from the Consolidated Fund to your organisation in 2017-18?

  4. What happened to unspent money regarding the entries for money gained from the UK Treasury in 2017-18 to your organisation?

  5. What happened to unspent money regarding the entries for money gained from the UK Cabinet Office in 2017-18 to your organisation?

  6. happened to unspent money regarding the entries for money gained from HMRC in 2017-18 to your organisation?

  7. Why are there multiple different figures in the attached accounting document that are each for around the 190 million pounds mark? eg Circa 187+million pounds (up to over 215m pounds) on some pages and 190m on page 55 specifically? Are they different sums of income/funds/money in general?

  8. The attached document seems to state in the subtext of relevant sections that your organisation gets to keep excess funds, at least from the period your 2018-19 document as attached and related to your accounts. Without paying money you do not spend back. And as per a provision in the National Audit Office accountancy rules for 'Arms Length Bodies/Quangos. Is this correct and if so where does this money go and what is it spent on? It states that you did not pay any money back to the consolidated fund on page 47 funding for that accounting period is described as 'Programme'. Which I understand in terms of public accountancy language means that you do not have to return any unspent money to source. As per National Audit Office/Government Accountancy practices and definitions during and before March 2019 to my knowledge.

Response

We have considered your eight questions and believe them to fall outside the scope of the FOIA. However, we would like to provide some general information on this subject.

IPSA, as with all government organisations, does not have unspent money, meaning cash at the end of the financial year. We call down cash monthly as it is needed, and this may result in IPSA having a small balance in our bank account at the end of the year. This balance is addressed by Her Majesty’s Treasury (HMT) in accordance with their guidance which says,

The concept of annuality is important in cash management; departments cannot carry forward cash from year to year. Departments need to surrender any unspent cash at the end of each financial year

IPSA does not receive any money from The Speaker’s Committee for the Independent Parliamentary Standards Authority (SCIPSA); SCIPSA only approves the funding which is provided to IPSA by HMT. IPSA also does not receive any money from the Cabinet Office. The only occasion when IPSA may receive money from Her Majesty’s Revenue and Customs (HMRC), is by way of a rebate for overpayment of tax.

You included with your request a copy of IPSA’s Annual Report and Accounts 2017-18. We can tell you that IPSA is neither an Arm’s-Length Body nor a Quango.

Unfortunately, we were unclear about your other questions relating to the accounts.

Ref:
RFI-202112-03
Disclosure:
18 January 2021
Categories:
IPSA - FINANCIAL
Exemptions Applied: