"Field"
Description
COFOG
The UN's functional classifiction of government spending, to which
we map dept programmes
LG
The department most closely associated with the programme of local
authority spending
PESA 1.1
Identifies POs that feed into the Social Security line in table 1.1
PESA Current Grants
Categorises POs that are used to record CG current grants to LAs
PESA Delivery
Indicates whether POs can be identified as benefiting particular
regions
PESA Services
Identifies whether spending benefits individuals or groups of people
(which can help with CRA methodologies)
Levy Funded
Indicate levy-funded NDPBs (DEFRA only)
Net Subhead
Used where the data appears on a net subhead (i.e.where income is
netted off expenditure rather than being appropriated in aid, often
leaving only a token £1,000 of resources) within the Part II: Subhead
detail table. Refer to Estimates Manual pg 25 sections 2.27-2.30.
Non_ID_Exceptions
For overseas grants that are non-id
NotOCS
To leave data out of the OCS but still contribute to the Budget
PESA_1_1_Nat_Lottery
This identifies POs that are National Lottery spending for table 1.1
PESA_1_1_Tax_Credits
This identifies POs that are Tax Credits for table 1.1
PESA_1_2_NHS
This identifies DH POs that are NHS spending
PESA_BBC
This identifies POs that are BBC spending for table 1.1
PESA_STU_LOANS
This identifies POs that are student loans spending for table 1.1
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