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Contingency fund : ウィキペディア英語版
Contingency fund
A contingencies fund or contingency fund is a fund for emergencies or unexpected outflows, mainly economic crises.
== History ==
In the early part of the nineteenth Century the ''Civil Contingencies Fund'' was created in the United Kingdom. It is held by the Treasury, and its use is regulated by the Miscellaneous Financial Provisions Act 1946.〔http://www.statutelaw.gov.uk/content.aspx?LegType=All+Legislation&searchEnacted=0&extentMatchOnly=0&confersPower=0&blanketAmendment=0&sortAlpha=0&PageNumber=0&NavFrom=0&parentActiveTextDocId=1089598&ActiveTextDocId=1089598&filesize=16480〕 It may be used for urgent expenditure in anticipation that the money will be approved by Parliament, or for small payments that were not included in the year's budget estimates.
The Contingencies Fund Act 1974 sets the size of the fund as two percent of the amount of the government budget in the preceding year.〔http://www.statutelaw.gov.uk/content.aspx?LegType=All+Primary&PageNumber=56&NavFrom=2&parentActiveTextDocId=1222914&ActiveTextDocId=1222914&filesize=7062〕
When Parliament votes to approve the urgent expenditure, the monies are repaid into the Contingencies Fund. As Parliament is effectively forced to approve actions ''ex post facto'' (after they've happened), the Treasury's use of the fund is actually scrutinised in detail by the Public Accounts Committee.

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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