HC Deb 19 December 1986 vol 107 c745W
Dr. Bray

asked the Chancellor of the Exchequer which Departments produce information on expenditure committed but not incurred; and for which of these the information is summarised for use by the Treasury.

Mr. MacGregor

Information is not held centrally of commitment records maintained by Departments and summarised for the Treasury, and could only be provided at disproportionate cost. Commitment records are maintained, in accordance with standard accounting practice, by various Departments and non-departmental public bodies with trading activities. Their accounts are in the Library.