This document outlines the scope, determination, allocation, and financing of public expenditure in Northern Ireland. It details the responsibilities of the Secretary of State for Northern Ireland, the role of Parliament, and the involvement of the Northern Ireland Audit Office and Public Accounts Committee. The document explains the annual Public Expenditure Survey (PES) process, the use of a comparability formula for setting expenditure levels, and the discretion of the Secretary of State in resource allocation. Additionally, it covers the financing mechanisms, including revenue from UK taxation, National Insurance Contributions, the Regional Rate, and EU funding, as well as the oversight role of the Comptroller and Auditor-General for Northern Ireland.
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