PART 3:
EXPENDITURE
The level of Departmental programme and administration expenditure is determined by the Fublic Expenditure Survey. About two-thirda le financed through money voted by Parliament and one-third through the National Insurance Fund. Budgets for the year are allocated to spending Divisions and monitored through a budgetary control system.
Tables 1, 2 and 3 show total estimated Departmental expenditure for the financial year 1990/91 at £2,902 million which is subject to revision during the course of the year. Estimated expenditure on the health and personal social services programme is £999 million the bulk . which is incurred by Health and Social Services Boards and the Central Services Agency, which are accountable for it. The remainder is spent directly by the Department. Estimated expenditure on social security benefits is £1,773 million, about 47% of which is financed through the National Insurance Fund and 50%, from Votes. The budget for Department al administration is £130 million of which 13 million representa administration costs in the Department of the health and personal social services programme, 234 million the administration costs of the National Inguzunca Bund and 278 million the administration costs of non-contribetery social security benefits. In addition £5.5 million is paid directly from the Yantonal Insurance fund to other Government Departments and agencies.
The bulk of administration expenditure derives from staff walories and vages, general administration costs and charges for agencies services, chiefly
a the Post Office through which social security benefits are paid by order books and girocheques. Under the budgetary control system for auministration oste introduced in April 1985 staff salaries and general administration costs are charged against Divisions and Branches as centres and control over budgets is being progressively transferred to chem. The Divisional sumaries in Part 5 show cdzinistration and programDE expenditure.
9.