When we commissioned departments for data on their ALBs, we asked for data on RDEL, CDEL, and AME spending to only reflect cash-based spending during 2023/24.
Non-cash spending includes movements in provisions, depreciation, and adjustments for liabilities, which are often represented as negative values.
Where we have received non-cash spending for these values, we have represented this as 0 below, to allow for better comparability of ALBs day-to-day spending.
Certain ALBs, such as the Met Office, have Trading Fund status, which means they do not report their spending as captured under AME, CDEL, or RDEL categories. Likewise, ALBs with particular classifications, such as Advisory NDPBs, often operate without a delegated budget from their sponsor, meaning their spending comes out of their sponsor department’s budget. For each of these types of bodies, their spending is reported as £0 for each category.