Section 2: Use of resources (other than accruing resources) in the year ending 31 March 2019
Section 2 authorises the use of resources amounting to £20,032,419,000 in the year ending 31 March 2019 by the bodies listed in Section 2(3) for the purposes specified in column 1 of Schedule 2; the amount authorised is set out in column 2 of that Schedule. This authorisation supersedes those amounts previously authorised by the Northern Ireland Budget (Anticipation and Adjustments) Act 2018 and the Northern Ireland Budget Act 2018. As with Section 1 above this is an authorisation to use resources which would normally be provided by the Northern Ireland Assembly in relation to money already authorised by Parliament through the UK Estimates process, together with revenue generated locally within Northern Ireland under the Assembly’s devolved powers.
	There is a distinction between the cash sum authorised for issue in Section 1, and the amount of resources authorised for use in Section 2. The cash sum in Section 1 includes cash used to finance capital investment, and also takes into account movement in working capital and payments based on provisions created in previous years. These do not constitute resource consumption. The resources authorised in Section 2 exclude those items, but include non-cash items, mainly the depreciation of assets and creation of new provisions.