§ Dr. Brayasked the Chancellor of the Exchequer on what basis the central team of Treasury and other officials reported on page 37 of the executive summary of their multi-departmental review of budgeting, published by the Treasury in March, that there is no evidence that Departments produce a record of expenditure committed but not yet incurred.
§ Mr. MacGregor[pursuant to his reply, 12 December 1986, c. 260]: The central team's comment was made in the context of the summarised information for top management boards in the seven departments they studied. It was not intended to suggest that such records were not produced but to encourage Departments who produce commitment information to summarise it for use by top management.