§ Mr. CousinsTo ask the Secretary of State for the Environment when the last revaluation of plant and equipment employed by his Department was carried out; and what plant and equipment asset replacement charges are incurred by his Department.
§ Mr. RidleyThe Department of the Environment operates a cash-based system which enables Parliament to be satisfied that the amounts of cash voted to be spent on activities have been so spent. There has, therefore, been no overall need to maintain comprehensive up to date valuations of plant and equipment, the purchase cost of which is tightly controlled through the cash accounting system.