All new policy spending proposals are submitted to Ministers for approval. However, the commitment of expenditure is delegated from HM Treasury to the Permanent Secretary, as Principal Accounting Officer, in the letter of appointment, which states:
"Your Appointment is in accordance with Section 5, subsection 6 of the Government Resources and Accounts Act (GRAA) 2000 and carries with it the responsibility for ensuring that resources authorised by Parliament and sums to be paid out of the consolidated Fund, in respect of the Department for Education, are used for the purposes intended by Parliament."
Additionally, since 2010, the Department complies with Efficiency Controls measures as set out by Cabinet Office in their guidance. The Department has also implemented internal efficiency controls which require spend above thresholds in specific areas to be approved at ministerial level. Details of such spends are provided in the following table:
|Spend area||Ministerial threshold (£000)|
|Advertising, Marketing and Communications||100|
|(1) All external recruitment cases at SCS level.|
The resources authorised by Parliament are already published on the Department's estimate, a link is available:
A copy will be placed in the House Library.