Treasury minutes on the twenty seventh to the thirty fourth, the thirty sixth to the fortieth, and the forty third to the forty fifth reports from the Committee of Public Accounts 2006-2007

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Publisher : The Stationery Office
ISBN 13 : 9780101721622
Total Pages : 120 pages
Book Rating : 4.7/5 (216 download)

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Book Synopsis Treasury minutes on the twenty seventh to the thirty fourth, the thirty sixth to the fortieth, and the forty third to the forty fifth reports from the Committee of Public Accounts 2006-2007 by : Great Britain. Treasury

Download or read book Treasury minutes on the twenty seventh to the thirty fourth, the thirty sixth to the fortieth, and the forty third to the forty fifth reports from the Committee of Public Accounts 2006-2007 written by Great Britain. Treasury and published by The Stationery Office. This book was released on 2007-10-11 with total page 120 pages. Available in PDF, EPUB and Kindle. Book excerpt: Committee of Public Accounts treasury minutes are on the following reports: HCP 113, 06/07, 27th report (ISBN 9780215034311); HCP 179, 06/07, 28th report (ISBN 9780215034373); HCP 142, 06/07, 29th report (ISBN 9780215034304); HCP 189, 06/07, 30th report (ISBN 9780215034489); HCP 309, 06/07, 31st report (ISBN 9780215034496); HCP 91, 06/07, 32nd report (ISBN 9780215034571); HCP 275, 06/07 33rd report (ISBN 9780215034786); HCP 43, 06/07, 34th report (ISBN 9780215034830); HCP 729, 06/07, 36th report (ISBN 9780215034823); HCP 812, 06/07, 37th report (ISBN 9780215034878); HCP 261, 06/07, 38th report (ISBN 9780215034991); HCP 377, 06/07, 39th report (ISBN 9780215034922); HCP 368, 06/07, 40th report (ISBN 9780215035066); HCP 892, 06/07, 43rd report (ISBN 9780215035172); HCP 246, 06/07, 44th report (ISBN 9780215035271); HCP 250, 06/07, 45th report (ISBN 9780215035387)

Recovery of Debt by the Inland Revenue,Forty-Ninth Report of Session 2003-04,Report,Together with Formal Minutes,Oral and Written Evidence

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Publisher : The Stationery Office
ISBN 13 : 9780215020352
Total Pages : 52 pages
Book Rating : 4.0/5 (23 download)

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Book Synopsis Recovery of Debt by the Inland Revenue,Forty-Ninth Report of Session 2003-04,Report,Together with Formal Minutes,Oral and Written Evidence by : Great Britain. Parliament. House of Commons. Committee of Public Accounts

Download or read book Recovery of Debt by the Inland Revenue,Forty-Ninth Report of Session 2003-04,Report,Together with Formal Minutes,Oral and Written Evidence written by Great Britain. Parliament. House of Commons. Committee of Public Accounts and published by The Stationery Office. This book was released on 2004 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Inland Revenue collects over £200 billion a year in tax and National Insurance contributions from 30 million taxpayers, ranging from individuals to multinational corporations. The total amount of debt from unpaid taxes stood at £12 billion at the end of March 2004, of which £3 billion was more than a year old. Following on from a NAO report (HCP 363, session 2003-04; ISBN 0102927596) published in March 2004, the Committee has examined the progress made by the Inland Revenue to speed up debt recovery, whether more can be done to encourage prompt payment and the application of good practice in debt management. Findings include that the Department should impose a surcharge on persistent late payers; use other government departmental records to find taxpayers it cannot trace; seek additional powers for enforcing debts similar to those of other tax authorities; and include debt management data in its performance measures.

National Offender Management Service

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Publisher : The Stationery Office
ISBN 13 : 9780215029164
Total Pages : 48 pages
Book Rating : 4.0/5 (291 download)

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Book Synopsis National Offender Management Service by : Great Britain: Parliament: House of Commons: Committee of Public Accounts

Download or read book National Offender Management Service written by Great Britain: Parliament: House of Commons: Committee of Public Accounts and published by The Stationery Office. This book was released on 2006-06-06 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt: The prison population in England and Wales has been increasing since the 1990s and by November 2005 it reached a record level of 77,800, resulting in increased levels of overcrowding and stretched resources. Following on from a NAO report (HC 458, session 2005-06 (ISBN 0102935696) published in October 2005, the Committee's report examines how the Home Office, the Prison Service and the National Offender Management Service (which has responsibility for managing and accommodating prisoners) are dealing with the challenges involved in accommodating this record number of prisoners, the construction and use of temporary accommodation and the impact on the delivery of education and other training for prisoners. The Committee makes a number of conclusions and recommendations including in relation to: the deportation of foreign nationals, the use of alternatives to remand such as electronic tagging, contingency planning to ensure greater flexibility in accommodation plans including pilot testing new accommodation to identify possible problems early on, the application of best practice in anti-suicide monitoring measures, and the impact of moving prisoners around the prison estate on their training needs.

The New Statesman

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Publisher :
ISBN 13 :
Total Pages : 820 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis The New Statesman by :

Download or read book The New Statesman written by and published by . This book was released on 1915 with total page 820 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Journals of the House of Commons

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Publisher :
ISBN 13 :
Total Pages : 1230 pages
Book Rating : 4.:/5 ( download)

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Book Synopsis Journals of the House of Commons by : Great Britain. Parliament. House of Commons

Download or read book Journals of the House of Commons written by Great Britain. Parliament. House of Commons and published by . This book was released on 1803 with total page 1230 pages. Available in PDF, EPUB and Kindle. Book excerpt:

British Council

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Publisher : The Stationery Office
ISBN 13 : 9780215525468
Total Pages : 44 pages
Book Rating : 4.5/5 (254 download)

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Book Synopsis British Council by : Great Britain. Parliament. House of Commons. Public Accounts Committee

Download or read book British Council written by Great Britain. Parliament. House of Commons. Public Accounts Committee and published by The Stationery Office. This book was released on 2008 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report (HC 814, session 2007-08, ISBN 9780215525468) looks at the work of the British Council and what impact the Council has working with whole societies, how it makes best use of resources and their efforts to increase consistency across the British Council network. It follows an NAO report (HCP 625, session 2007-08, ISBN 9780102954173), on the same topic. The British Council is a Registered Charity and an executive Non-Departmental Public Body as well as a Public Corporation. It aims to build relationships between people in the UK and other countries, through teaching English and running cultural projects. It operates in over 110 countries and engages with over 15 million people a year worldwide. The Committee has set out a number of conclusions and recommendations, including: that the British Council should be congratulated for its achievements in promoting the English language and culture overseas; the Committee believes though that the current teaching model, based on premium prices and concentrated mainly in capital cities, severely restricts its reach; that the Council's recent programme of change has had a negative effect on staff and their view of the Council's leadership; the Council is without a single customer relationship management system, which it is now going to address; that sponsorship and partner income has fallen year on year since 2000-01, and the Council should do more to reverse this trend; the Committee has identified a lack of consistency across the network.

The Efficiency and Reform Group's role in improving public sector value for money

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Publisher : The Stationery Office
ISBN 13 : 9780215561664
Total Pages : 52 pages
Book Rating : 4.5/5 (616 download)

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Book Synopsis The Efficiency and Reform Group's role in improving public sector value for money by : Great Britain: Parliament: House of Commons: Committee of Public Accounts

Download or read book The Efficiency and Reform Group's role in improving public sector value for money written by Great Britain: Parliament: House of Commons: Committee of Public Accounts and published by The Stationery Office. This book was released on 2011-10-11 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Efficiency and Reform Group (the Group) was established within the Cabinet Office in May 2010 to lead efforts to cut government spending by £6 billion in 2010-11. Its long term aim is to improve value for money across government by strengthening the central coordination of measures to improve efficiency. The imperative to make savings in the short term has involved the Group imposing new controls on departments, such as moratoria on certain expenditure. Sustained efficiency improvements, though, will need a much deeper change to both the culture and institutional structure of government. The Group also needs to clear up confusion over who is accountable for what in terms of improving value for money, especially in defining its responsibilities and those of the Treasury and individual departments. The Group's actions have resulted in efficiency savings of £3.75 billion across departments in 2010-11. It should continue to describe any future spending reductions accurately and explain any impact on services. The scale of the challenge to deliver efficiencies is huge: the Government intends that half of the £81 billion reduction in spending planned over the next three years should come from efficiencies rather than through cuts to services or delays to important projects. Many of the efficiencies must be achieved in areas where the Group currently has a limited influence, or by local bodies, where it has none. The Group should set out how it will operate to ensure that its approach can be replicated across the wider public sector.

Preparing for Sporting Success at the London 2012 Olympic and Paralympic Games and Beyond

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Publisher : The Stationery Office
ISBN 13 : 9780215522092
Total Pages : 48 pages
Book Rating : 4.5/5 (22 download)

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Book Synopsis Preparing for Sporting Success at the London 2012 Olympic and Paralympic Games and Beyond by : Great Britain: Parliament: House of Commons: Committee of Public Accounts

Download or read book Preparing for Sporting Success at the London 2012 Olympic and Paralympic Games and Beyond written by Great Britain: Parliament: House of Commons: Committee of Public Accounts and published by The Stationery Office. This book was released on 2008 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Department for Culture, Media & Sport (DCMS) and UK Sport have responsibility for elite sport in the UK. To support goals for London 2012, the Government has agreed a package of funding of over £700 million, while the DCMS will be required to raise £100 million from the private sector. This report follows up recommendations in the Committee's previous report on supporting elite athletes published in July 2006 (HC 898, session 2005-06. ISBN 9780215029768). It was found then that many funded sports had not met their medal targets at the Athens games in 2004. In particular concerns were raised about the way UK Sport measured and reported its own performance and the need for greater clarity about the level of performance required from individual sports in order to secure future funding was highlighted. UK Sport continues to plan on the basis that it will receive all of its funding up to 2012. However there remains a risk that the £100 million from the private sector will not all be raised.On the basis of a report by Comptroller and Auditor General (HC 434, session 2007-08, ISBN 9780102953084) the Committee took evidence from the DCMS and UK Sport on their fudning strategy for medial success at London 2012; their setting of targets and monitoring of progress towards the Games; and their approach to securing wider and long term benefits from elite sporting success.

Records of the Proceedings and Printed Papers of the Parliament

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Publisher :
ISBN 13 :
Total Pages : 950 pages
Book Rating : 4.:/5 (26 download)

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Book Synopsis Records of the Proceedings and Printed Papers of the Parliament by : Australia. Parliament

Download or read book Records of the Proceedings and Printed Papers of the Parliament written by Australia. Parliament and published by . This book was released on 1964 with total page 950 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Accountability for public money - progress report

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Publisher : The Stationery Office
ISBN 13 : 9780215043740
Total Pages : 82 pages
Book Rating : 4.0/5 (437 download)

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Book Synopsis Accountability for public money - progress report by : Great Britain: Parliament: House of Commons: Committee of Public Accounts

Download or read book Accountability for public money - progress report written by Great Britain: Parliament: House of Commons: Committee of Public Accounts and published by The Stationery Office. This book was released on 2012-04-17 with total page 82 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report is a follow-up to the Committee's report on Accountability for Public Money (HC 740, session 2010-11 (ISBN 9780215559029)) an issue at the core of the relationship between Parliament and government. Accounting Officers remain accountable to Parliament for funds voted to their departments but the policy intention is that local bodies will have significant discretion over the services they deliver. In the Government's response, 'Accountability: Adapting to Decentralisation', Sir Bob Kerslake drew a distinction between those services that government delivers directly and those that it may fund but are delivered in more decentralised arrangements. He proposed that Accounting Officers set out, in Accountability System Statements, the arrangements they have in place to provide assurance about the probity and value for money of funds spent through devolved systems. All departments are expected to produce Statements by summer 2012. Departments have made a genuine effort to develop arrangements which reconcile accountability and localism but the Statements so far are unwieldy and considerably more needs to be done to improve their clarity, consistency and completeness. There is concern that accountability frameworks must drive value for money and, critically, are sufficiently robust to address the operational or financial failure of service providers. Departments are placing increasing reliance on market mechanisms such as user choice to drive up performance and value for money, but there are limits to what these mechanisms can achieve. The Treasury needs to take ownership of the system and ensure that the Comptroller and Auditor General has the necessary powers and rights of access to examine the value for money of funds spent through devolved systems

Making Grants Efficiently in the Culture, Media and Sport Sector

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Publisher : The Stationery Office
ISBN 13 : 9780215524430
Total Pages : 52 pages
Book Rating : 4.5/5 (244 download)

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Book Synopsis Making Grants Efficiently in the Culture, Media and Sport Sector by : Great Britain: Parliament: House of Commons: Committee of Public Accounts

Download or read book Making Grants Efficiently in the Culture, Media and Sport Sector written by Great Britain: Parliament: House of Commons: Committee of Public Accounts and published by The Stationery Office. This book was released on 2008 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt: This inquiry took evidence from the Department for Culture, Media and Sport (the Department), Arts Council England, Big Lottery Fund, English Heritage and Sport England on assessing the cost-efficiency of making grants; on supporting grant applicants; on sharing services and information; and on making applications on-line. In 2006-07, the nine principal grant-makers sponsored by the Department awarded grants of £1.8 billion, and spent £200 million on administering the grants and related activities. The grants ranged in size from £200 to many millions of pounds. The bodies held little information on the costs of their individual grant programmes and how these costs compare with others. The average cost of awarding £1 of grant across a sample of open application programmes in the sector ranged from three pence to 35 pence. Much of the variance in cost can be explained by the different objectives of the programmes and the needs of applicants. Grant-makers often receive applications which are incomplete or inaccurate. One way they could reduce the burden on grant applicants would be through inviting applications on-line. This would also help reduce the costs to grant-makers by reducing the amount of paper applications they have to process and the number of incomplete and ineligible applications. In the past, the Committee has recommended that the Department should take the lead in identifying the scope for savings by encouraging the organisations it funds to share accommodation and services. Little progress appears to be have made in this area. The Department has also done little to encourage benchmarking and the sharing of good practice across the sector.

The London 2012 Olympic Games and Paralympic Games

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Publisher : The Stationery Office
ISBN 13 : 9780215056818
Total Pages : 56 pages
Book Rating : 4.0/5 (568 download)

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Book Synopsis The London 2012 Olympic Games and Paralympic Games by : Great Britain: Parliament: House of Commons: Committee of Public Accounts

Download or read book The London 2012 Olympic Games and Paralympic Games written by Great Britain: Parliament: House of Commons: Committee of Public Accounts and published by The Stationery Office. This book was released on 2013-04-19 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt: The success of the London 2012 Games demonstrates that it is possible for government departments to work together and with other bodies effectively to deliver complex programmes. The £9.298 billion Public Sector Funding Package for the Games is set to be underspent. The Department is also committed to reflect on what more it can do to present costs in a way that goes further and brings out those costs associated with the Games and the legacy that are not covered by the Funding Package. The notable blemish on planning for the Games was venue security. Also, during the Games a large number of accredited seats went unused at events for which the public demand for tickets could not be met. International sports bodies and media organisations wield a lot of power but demands should be challenged. It is now up to the London Legacy Development Corporation to attract investment in the Olympic Park and generate the promised returns to funders. There is concern that the lottery good causes do not have any clear influence over decisions about future sales, despite these decisions directly affecting how much will be available to them and when. On the wider legacy, we look to the Cabinet Office to provide strong leadership to ensure delivery of the longer term benefits. The Government also needs to do all it can to learn and disseminate lessons and to encourage volunteering opportunities both within sport and beyond

Whole of government accounts 2009-10

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Publisher : The Stationery Office
ISBN 13 : 9780215041593
Total Pages : 44 pages
Book Rating : 4.0/5 (415 download)

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Book Synopsis Whole of government accounts 2009-10 by : Great Britain: Parliament: House of Commons: Committee of Public Accounts

Download or read book Whole of government accounts 2009-10 written by Great Britain: Parliament: House of Commons: Committee of Public Accounts and published by The Stationery Office. This book was released on 2012-02-07 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: In November 2011, HM Treasury published the first audited Whole of Government Accounts (WGA), covering the year 1 April 2009 to 31 March 2010 (HC 1601, ISBN 9780102975192). The Committee welcomes this major step forward in improving transparency and accountability and highlights some of the information it contains: at 31 March 2010 the government's public service pensions liability was around £1,132 billion; the present value of its future commitments under PFI schemes was £131.5 billion; the government wrote off £10.9 billion in unpaid taxes and expected to have to pay £15.7 billion for outstanding clinical negligence claims; cost of future nuclear decommissioning (£56.7 billion); the need for stronger accountability systems to secure effective responsibility for cost and value for money at local levels - academies, Free Schools, Foundation Trusts and GP consortia. But the WGA will only serve its purpose- showing what the government owns, owes, spends and receives - if it is timely and robust. The figures in the first audited WGA are too dated because Treasury took 20 months to prepare and publish the report. Treasury must address the issues that led the Comptroller and Auditor General to qualify his audit opinion on the WGA 2009-10. A key issue is Treasury's decision to deviate from accounting standards, by omitting Network Rail, the publicly owned banks, and various other government-controlled or owned bodies from the WGA. The Committee sets out a set of principles that future accounts should follow.

Reducing Passenger Rail Delays by Better Management of Incidents

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Publisher : The Stationery Office
ISBN 13 : 9780215524973
Total Pages : 40 pages
Book Rating : 4.5/5 (249 download)

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Book Synopsis Reducing Passenger Rail Delays by Better Management of Incidents by : Great Britain. Parliament. House of Commons. Committee of Public Accounts

Download or read book Reducing Passenger Rail Delays by Better Management of Incidents written by Great Britain. Parliament. House of Commons. Committee of Public Accounts and published by The Stationery Office. This book was released on 2008 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the 53rd report from the Committee of Public Accounts (HCP 655, session 2007-08, ISBN 9780215524973), and examines how the rail industry, led by the Department for Transport and Network Rail, manages incidents on the rail network, and how passengers are treated when delays occur. The Committee has set out a number of conclusions and recommendations, including: that Network Rail receives only half of its funding from the taxpayer but as a private sector company it is not directly accountable to Parliament, the Committee states the Department should strengthen the governance and accountability arrangements; that the Office of Rail Regulation should review and revise targets where appropriate to take account of changing conditions and challenges; the Committee states that the Department needs to play a more active role in bringing together the rail industry, emergency services and other stakeholders to improve incident management; and further that the Office of Rail Regulation should make sure mechanisms are in place so that the emergency services know who to contact during rail incidents; that passengers are not receiving the information they need during delays and are not always told how to claim compensation for delays. During the 2006-07 period over 1.2 billion passenger journeys were made in Great Britain on services that arrived on time almost nine times out of ten. The Department provided £3.4 billion to Network Rail and £1.7 billion to the train operating companies, whilst passengers paid some £5.1 billion in fares, with the NAO estimating that delays cost passengers £1 billion in terms of lost time. This report follows on from a National Audit Office report (HCP 308, session 2007-08, ISBN 9780102953053).

Protecting Consumers?

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Publisher : The Stationery Office
ISBN 13 : 9780215524928
Total Pages : 44 pages
Book Rating : 4.5/5 (249 download)

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Book Synopsis Protecting Consumers? by : Great Britain. Parliament. House of Commons. Committee of Public Accounts

Download or read book Protecting Consumers? written by Great Britain. Parliament. House of Commons. Committee of Public Accounts and published by The Stationery Office. This book was released on 2008 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the 52nd report from the Committee of Public Accounts (HC 571, session 2007-08, ISBN 9780215524928), and it follows an NAO report (HC 342, session 2007-08, ISBN 9780102953114). It looks at protection of consumers through removal of price controls by regulators, examines the benefits of this decision to different groups of consumers and the challenges of regulating these markets. The regulators Ofcom, Ofgem and Postcomm have statutory objectives requiring them to protect consumers through the introduction of competition, where appropriate. Between 2002 and 2006, each removed retail price controls from the following: fixed line telephone provision; gas and electricity supply; special delivery postal services for business account users. Once price controls are removed, regulators rely on consumers to switch suppliers, so in theory rewarding companies who offer good service and competitive prices. For this to work, consumers need good information about the different suppliers, must be able to switch supplier easily, have confidence in the market to believe changing supplier will make a difference and, when necessary, obtain redress if the company behaves anti-competitively. Regulators need to ensure the competition is working effectively and that there is protection for vulnerable consumers, especially at a time of large increases in energy prices and telecoms prices above those of most countries.

Reducing the Risk of Violent Crime

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Publisher : The Stationery Office
ISBN 13 : 9780215523938
Total Pages : 60 pages
Book Rating : 4.5/5 (239 download)

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Book Synopsis Reducing the Risk of Violent Crime by : Great Britain. Parliament. House of Commons. Committee of Public Accounts

Download or read book Reducing the Risk of Violent Crime written by Great Britain. Parliament. House of Commons. Committee of Public Accounts and published by The Stationery Office. This book was released on 2008 with total page 60 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the 45th report from the Committee of Public Accounts (HCP 546, session 2007-08). It follows an NAO report on the same topic published as HCP 241, session 2007-08 (ISBN 9780102952964). In general, violent crime has fallen in recent years, but mores serious violent offences, such as homicide and wounding, have not fallen as swiftly. The number of recorded crimes involving a firearm doubled between 1998-99 and 2005-06, as did the number of 15-17 year olds convicted of carrying a knife in public. The Committee has set out a number of conclusions and recommendations, including: that only since 2007 has it been mandatory for the police to record the presence of a knife at the scene of a crime; that the majority of victims of violent crime treated in A & E units did not report their injuries to the police; that the Committee believes that the Home Office and the Department of Health should jointly establish a national system for the automatic sharing of depersonalised violent crime data between hospitals, police and the Crime & Disorder Reduction Partnerships; that the Department has made little progress since 2005 in managing to distribute funding for tackling violent crime to the Crime & Disorder Reduction Partnerships; that the Home Office has a limited understanding of the nature of gang membership and activity and how such activity has changed over time; that only one third of the Crime & Disorder Reduction Partnerships had developed written strategies to tackle violent crime and that they also lacked the analytical capacity needed to assess the data they collect on violent crime in their locality.

HM Revenue & Customs accounts 2010-11

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Publisher : The Stationery Office
ISBN 13 : 9780215040077
Total Pages : 170 pages
Book Rating : 4.0/5 (4 download)

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Book Synopsis HM Revenue & Customs accounts 2010-11 by : Great Britain: Parliament: House of Commons: Committee of Public Accounts

Download or read book HM Revenue & Customs accounts 2010-11 written by Great Britain: Parliament: House of Commons: Committee of Public Accounts and published by The Stationery Office. This book was released on 2011-12-20 with total page 170 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Commons Public Accounts Committee publishes its 61st Report of the Session which, on the basis of evidence from the Cabinet Office and HM Revenue and Customs (HMRC), examined tax disputes. At 31 March 2011 HM Revenue & Customs was seeking to resolve tax issues valued at over £25 billion with large companies, some of which included disputes over outstanding tax. In this report, the Committee expresses concern about how the Department handled some cases involving large settlements and that there needs to be proper separation between the negotiation of tax settlements and the authorization of such settlements. The Committee also states that HMRC made matters worse by trying to avoid scrutiny of these settlements, keeping confidential the details of specific settlements with large companies. This effects Parliament's ability to establish value for money, compounded further by imprecise, inconsistent and potentially misleading answers given by senior departmental officials, including the Permanent Secretary for Tax in particular over his evidence on his relationship with Goldman Sachs, in facilitating a settlement with the company over their tax dispute. HMRC governance processes in these matters were inconsistent and it has now appointed two new Commissioners with tax expertise, and plans to introduce a new assessor role to permit independent review of large settlements before they are finalised. The Committee further states that it saw little evidence of personal accountability within the Department, and that a perception has developed that large companies are treated more favourably, receiving preferential treatment compared to small businesses and individuals.