Crown Prosecution Service Resource Accounts 2009 - 2010

Annex A Core Tables

Common Core Tables

Table 1:

• Title: Total Departmental Spending, Resource Budget and Capital Budget for the CPS
• Description: Shows a summary of the Department's total budget and how the Department allocates and spends the resources and capital allocated to it by Parliament to deliver the services within its responsibilities.
• Period covered: 2004-05 to 2010-11

Table 2:

• Title: Administration Costs for the CPS
• Provides a breakdown of the staff and other general costs (including accommodation and other office costs) related to the running of the Department.
• Period covered: 2004-05 to 2010-11

Table 3:

• Title: Staff Numbers for the CPS
• Description: A staffing count for the CPS.
• Period covered: 2004-05 to 2010-11

Table 4:

• Title: Capital Employed by the CPS
• Description: Shows capital employed in meeting the Department's objectives.
• Period covered: 2004-05 to 2010-11

Table 5:

• Title: CPS's identifiable expenditure on services, by country and region
• Description: Provides analysis of spending in each UK country and nine regions of England.
• Period covered: 2004-05 to 2010-11

Table 6:

• Title: CPS's identifiable expenditure on services, by country and region, per head
• Description: Provides analysis of spending per head of population in each UK country and nine regions of England.
• Period covered: 2004-05 to 2010-11

Table 1: Total Departmental Spending, Resource Budget and Capital Budget for CPS

Note 1. Total departmental spending is the sum of the resource budget and the capital budget less depreciation. Similarly, total DEL is the sum of the resource budget DEL and capital budget DEL less depreciation in DEL, and total AME is the sum of resource budget AME and capital budget AME less depreciation in AME.

Note 2. Expenditure by the department and NDPBs on land, buildings and equipment, net of sales. Excludes spending on financial assets and grants, and public corporations' capital expenditure.

Note 3. Included in Resource Budget.

These figures are not subject to audit by the NAO.

Table 2: Administration Costs for the CPS

These figures are not subject to audit by the NAO.

Table 3: Staff Numbers for the CPS

These figures are not subject to audit by the NAO.

Table 4: Capital Employed by CPS

Note 4. These are figures provided prior to the external audit and may differ to the figures in the accounts (pages 32 - 64).

These figures are not subject to audit by the NAO.

Table 5: CPS’s identifiable expenditure on services, by country and region

These figures are not subject to audit by the NAO.

Table 6: CPS's identifiable expenditure on services by country and region, per head

These figures are not subject to audit by the NAO.

Notes

Following the merger of the CPS and the Revenue and Customs Prosecutions Office (RCPO) with effect of 1 January 2010, and in accordance with HM Treasury guidance for Machinery of Government transfers, all tables have been prepared on the basis that the departments have always been merged.

Table 1: Total Departmental Spending Resource Budget and Capital Budget

1. Total departmental spending consists of CPS resource and capital budgets less depreciation. The budgets consist of Departmental Expenditure Limits (DEL), set for three years by a spending review and Annually Managed Expenditure (AME), which is less predictable. The information in the table is broken down into pay, non pay, capital expenditure and depreciation. Plans for expenditure on pay are not included so as not to prejudice pay negotiations.
2. DEL budgets were set for three years in the Comprehensive Spending Review 2007 (CSR 2007) and authority is issued annually by way of a Request for Resources in the Main Estimate. The limits are set in agreement with HM Treasury and voted by Parliament. The DEL budget sets out the CPS spending limit to bring offenders to justice, recover proceeds of crime, improve services to victims and witnesses and promote confidence by firm and fair decision-making and presentation of cases in court. There are two opportunities in the financial year to revise (increase) DEL budgets. These are the Winter and Spring Supplementary Estimates and the documents are subject to approval (vote) by Parliament in the same way as Main Estimates.
3. The information in the table covers a period of seven financial years; five outturn years, an estimated outturn of the previous year and one year of plans covering the remainder of the CSR 2007 period.

Table 2: Administration Costs

1. The administration budget covers the costs of HQ and Central Services. The CSR 2007 settlement was challenging and required the CPS to make efficiency savings, the administration budget was subsequently reduced further by additional efficiency savings announced in the Pre Budget Report 2008 and following the General Election in 2010.

Table 3: Staff Numbers for the CPS

1. CPS employs a mixture of lawyers and administrative staff to meet the following PSA targets as set out in CSR 2007:
   • Deliver a more effective, transparent and responsive criminal justice system for victims and the public;
   • Make communities safer by focusing on protecting the public from serious crime (murder, violence and rape) and reducing reoffending.
2. In line with figures in Note 7 of the Resource Accounts, this table reflects the average number of whole-time equivalent persons employed during the year.
3. Planned staffing reflects natural wastage arising from the national recruitment freeze.

Table 4: Capital Employed by the CPS

1. The capital employed by the CPS comprises fixed assets (tangible and intangible), current debtors, creditors and provisions. Land and buildings are shown at net book value after depreciation and revaluations. Furniture and fittings form a major part of the remaining tangible assets held.
2. In 2009-10 central government adopted International Financial Reporting Standards. This has changed the way in which the CPS accounts for a number of major contracts and has led to substantial changes to the reporting of the net assets and liabilities of the CPS from 2009-10 onwards.

Tables 5 & 6: Country and Regional Analysis

1. Tables 5 and 6 show analyses of the department's spending by country and region, and by function. The data presented in these tables are consistent with the country and regional analysis (CRA) published by HM Treasury in Chapter 9 of Public Expenditure Statistical Analyses (PESA) 2010. The figures were taken from the HM Treasury public spending database in December 2009 and the regional distributions were completed in January and February 2010. Therefore the tables may not show the latest position and are not consistent with other tables in the Annual Report.
2. The analyses are set within the overall framework of Total Expenditure on Services (TES). TES broadly represents the current and capital expenditure of the public sector, with some differences from the national accounts measure Total Managed Expenditure. The tables show the central government and public corporation elements of TES.
    
   They include current and capital spending by the department and its NDPBs, and public corporations' capital expenditure, but do not include capital finance to public corporations. They do not include payments to local authorities or local authorities, own expenditure.
3. TES is a near-cash measure of public spending. The tables do not include depreciation, cost of capital charges, or movements in provisions that are in departmental budgets. They do include pay, procurement, capital expenditure, and grants and subsidies to individuals and private sector enterprises. Further information on TES can be found in Appendix E of PESA 2010.
4. The data are based on a subset of spending - identifiable expenditure on services - which is capable of being analysed as being for the benefit of individual countries and regions. Expenditure that is incurred for the benefit of the UK as a whole is excluded.
5. Across government, most expenditure is not planned or allocated on a regional basis. Social security payments, for example, are paid to eligible individuals irrespective of where they live. Expenditure on other programmes is allocated by looking at how all the projects across the department's area of responsibility, usually England, compare. So the analyses show the regional outcome of spending decisions that on the whole have not been made primarily on a regional basis.
6. The CPS identifies expenditure made by each of its 42 geographical divisions and apportions HQ and central services expenditure on the same basis.