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Central government could improve cash management

Summary

This National Audit Office (NAO) report, 'Government Cash Management (HC 546)', finds that central government could improve its day to day cash management and reduce the amount of interest it pays on debt if its departments and their sponsored bodies held less money in commercial bank accounts and improved the accuracy of their cash flow forecasting.

NAO points out that keeping as much money as possible in the Exchequer is one of the most important elements of good cash management in government, since it not only reduces government borrowing but also minimises risks and allows the government to plan and manage its cash flow more cost-effectively.

However, the Treasury estimated that at the end of March 2008 central government departments and their sponsored bodies held a total of £4 billion in commercial bank accounts, equivalent to four days of central government spending. The NAO estimates that some £28 million might have been saved in a year if the £4 billion had been held in the Exchequer.

Another important aspect of cash management is forecasting, as inaccurate forecasting of cash flow by government departments can lead to losses for the taxpayer. In 2008-09, the government as a whole over or under forecast its cash requirements by an average of £63 million a day, which represents four per cent of the Government's net spending.

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Law-Making Explained

This is a House of Commons Paper (HC 546, 2008-09). It is a Report from the National Audit Office.

Find out more about House of Commons Papers

How does it affect me?

If you are interested in government cash management and forecasting, this affects you.

Further Reading

Find out more about the National Audit Office

Find out more about HM Treasury


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