Public sector classification guide and forward work plan

We now produce a more transparent and accessible format of the Public sector classification guide. If you have any comments on the new structure, please contact:

Economic Statistics Classifications team

econstats.classifications@ons.gov.uk

Forward work plan

Our Forward work plan sets out the organisations and transactions that we expect to assess and classify in the next 12 to 18 months. Please note that classification priorities can change quickly, and the expected dates of completion are only indicative at the time of publication. There is high demand for classification assessments, and at any one time we progress many active cases, with new cases often arising. These include confidential assessments of government and devolved administration policy proposals as explained in our classification process.

We do not announce or discuss such policy proposal assessments to give policymakers the space to develop policy. As with other classification decisions, when a policy is implemented, it will be classified and included in the Public sector classification guide.

The forward work plan does not cover all cases that will arise over the next 12 to 18 months; cases that are likely to have a smaller statistical and policy impact will be assessed as resources allow. The cases scheduled have been prioritised because of:

• the impact they will have on important statistics

• their importance to public policy

Impacts on fiscal aggregates

Approximate potential impacts on fiscal aggregates are given in the forward work plan. The fiscal aggregates include:

• public sector net borrowing (PSNB)
• public sector current budget deficit
• public sector net cash requirement (PSNCR)
• public sector net debt (PSND)

The impact described would occur only if an organisation's classification status changes from public to private sector (or the other way around) or if a new organisation is classified to the public sector. Transactional classifications can also affect the fiscal aggregates.

For indicative impacts on fiscal aggregates, the following definitions are used:

• small – less than £100 million change

• medium – between £100 million and £1 billion change

• large – more than £1 billion change