evidence: In order to provide information on the allocation of expenditure split by Scotland, Wales, Northern Ireland and the English regions, the Treasury asks UK government departments and devolved administrations to undertake an annual statistical exercise. This is based on expenditure data published in July each year in HM Treasury’s Public Spending Statistics release. [...] - The Treasury then collates departments’ returns and combines these with the known spending of local government to produce the analyses of public expenditure by Scotland, Wales, Northern Ireland and the English regions that are published in this release. [...] - the Treasury asks the largest departments to allocate their spending to Scotland, Wales, Northern Ireland and the English regions, whereas spending for the remaining departments (de minimis) are pro-rated using the total expenditure of the larger departments.