Resource Accounts
The Certificate and Report of the Comptroller and Auditor General to the House of Commons
I certify that I have audited the financial statements of the Crown Prosecution Service ('the Department') for the year ended 31 March 2011 under the Government Resources and Accounts Act 2000. These comprise the Statement of Parliamentary Supply, Statement of Comprehensive Net Expenditure and the Statement of Financial Position, the Statement of Cash Flows, the Statement of Changes in Taxpayers' Equity and the related notes. These financial statements have been prepared under the accounting policies set out within them. I have also audited the information in the Remuneration Report that is described in that report as having been audited.
Respective responsibilities of the Accounting Officer and auditor
As explained more fully in the Statement of Accounting Officer's Responsibilities, the Accounting Officer is responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view. My responsibility is to audit, certify and report on the financial statements in accordance with the Government Resources and Accounts Act 2000. I conducted my audit in accordance with International Standards on Auditing (UK and Ireland). Those standards require me and my staff to comply with the Auditing Practices Board's Ethical Standards for Auditors.
Scope of the audit of the financial statements
An audit involves obtaining evidence about the amounts and disclosures in the financial statements sufficient to give reasonable assurance that the financial statements are free from material misstatement, whether caused by fraud or error. This includes an assessment of: whether the accounting policies are appropriate to the Department's circumstances and have been consistently applied and adequately disclosed; the reasonableness of significant accounting estimates made by the Department; and the overall presentation of the financial statements. In addition I read all the financial and non-financial information in the Annual Report to identify material inconsistencies with the audited financial statements. If I become aware of any apparent material misstatements or inconsistencies I consider the implications for my certificate.
In addition, I am required to obtain evidence sufficient to give reasonable assurance that the expenditure and income reported in the financial statements have been applied to the purposes intended by Parliament and the financial transactions conform to the authorities which govern them.
Opinion on Regularity
In my opinion, in all material respects the expenditure and income have been applied to the purposes intended by Parliament and the financial transactions conform to the authorities which govern them.
Opinion on Financial Statements
In my opinion:
- The financial statements give a true and fair view of the state of the Department's affairs as at 31 March 2011 and of its net cash requirement, net resource outturn and net operating cost, for the year then ended; and
- The financial statements have been properly prepared in accordance with the Government Resources and Accounts Act 2000 and HM Treasury directions issued thereunder.
Opinion on other matters
In my opinion:
- The part of the Remuneration Report to be audited has been properly prepared in accordance with HM Treasury directions made under the Government Resources and Accounts Act 2000; and
- The information given in the Management Commentary for the financial year for which the financial statements are prepared is consistent with the financial statements.
Matters on which I report by exception
I have nothing to report in respect of the following matters which I report to you if, in my opinion:
- Adequate accounting records have not been kept; or
- The financial statements and the part of the Remuneration Report to be audited are not in agreement with the accounting records; or
- I have not received all of the information and explanations I require for my audit; or
- The Statement on Internal Control does not reflect compliance with HM Treasury's guidance.
Report
I have no observations to make on these financial statements.
Amyas C E Morse
Comptroller and Auditor General
National Audit Office
157-197 Buckingham Palace Road
Victoria, London, SW1W 9SP
8 July 2011
Statement of Parliamentary Supply
Summary of Resource Outturn 2010-11
| Description | Note | 2010-2011 £000 Estimate Gross expenditure | 2010-2011 £000 Estimate A in A | 2010-2011 £000 Estimate Net Total | 2010-2011 £000 Outturn Gross expenditure | 2010-2011 £000 Outturn A in A | 2010-2011 £000 Outturn Net Total | 2010-11 £000 Net total Outturn compared with Estimate: saving/(excess) | 2009-2010 £000 Outturn Net Total |
|---|---|---|---|---|---|---|---|---|---|
| Request for Resources 1: 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 | 2 | 713,988 | 71,100 | 642,888 | 684,725 | 71,100 | 613,625 | 29,263 | 672,191 |
| Total resources | 3 | 713,988 | 71,100 | 642,888 | 684,725 | 71,100 | 613,625 | 29,263 | 672,191 |
| Non-operating cost A in A | 5 | - | - | - | - | - | - | - | - |
Net cash requirement 2010-11
| Description | Note | 2010-11 £000 Estimate | 2010-11 £000 Outturn | 2010-11 £000 Net total Outturn compared with Estimate: saving/(excess) | 2009-2010 £000 Outturn |
|---|---|---|---|---|---|
| Net cash requirement | 4 | 643,385 | 630,437 | 12,948 | 663,967 |
Summary of income
| Description | Note | 2010-11 £000 Forecast Income | 2010-11 £000 Forecast Receipts | 2010-11 £000 Outturn Income | 2010-11 £000 Outturn Receipts |
|---|---|---|---|---|---|
| Total | 5 | - | - | 1,242 | 853 |
The notes form part of these accounts.
Statement of Comprehensive Net Expenditure for the year ended 31 March 2011
| Description | Note | 2010-11 £000 Staff Costs | 2010-11 £000 Other Costs | 2010-11 £000 Income | 2010-11 £000 | 2009-10 £000 |
|---|---|---|---|---|---|---|
| Administration costs: | ||||||
| Staff costs | 7 | 24,126 | 26,191 | |||
| Other administration costs | 8 | 21,956 | 29,988 | |||
| Operating income | 10 | (7,130) | (2,045) | |||
| Programme costs: 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 | ||||||
| Staff costs | 7 | 351,476 | 360,688 | |||
| Expenditure | 9 | 287,167 | 319,379 | |||
| Income | 10 | (65,212) | (62,499) | |||
| Totals | 375,602 | 309,123 | (72,342) | 671,702 | ||
| Net Operating Cost | 3 | 612,383 | 671,702 | |||
| Other Comprehensive Expenditure | ||||||
| Net (gain)/loss on revaluation of Property Plant and Equipment | 3,487 | (3,304) | ||||
| Net (gain)/loss on revaluation of Intangibles | 17 | (6) | ||||
| Total Comprehensive Expenditure for the year ended 31 March 2011 | 615,887 | 668,392 |
The notes form part of these accounts.
Statement of Financial Position as at 31 March 2011
| Description | Note | 2011 £000 Breakdown |
2011 £000 |
2010 £000 Breakdown |
2010 £000 |
|---|---|---|---|---|---|
| Non-current assets: | |||||
| Property, plant and equipment | 11 | 36,231 | 45,907 | ||
| Intangible assets | 12 | 15,676 | 19,761 | ||
| Total non-current assets | 51,907 | 65,668 | |||
| Receivables falling due after more than one year | 14 | 19 | 45 | ||
| Current assets: | |||||
| Trade and other receivables | 14 | 32,014 | 33,455 | ||
| Other current assets | 14 | 26,814 | 25,557 | ||
| Cash and cash equivalents | 15 | 13,106 | 24,572 | ||
| Total current assets | 71,934 | 83,584 | |||
| Total assets | 123,860 | 149,297 | |||
| Current liabilities | |||||
| Trade and other payables | 17 | 16,857 | 17,754 | ||
| Other liabilities | 17 and 18 | 77,161 | 102,292 | ||
| Total current liabilities | 94,018 | 120,046 | |||
| Non-current assets less net current liabilities | 29,842 | 29,251 | |||
| Non-current liabilities | |||||
| Provisions | 18 | 8,109 | 15,825 | ||
| Other payables | 17 | 29,596 | 36,813 | ||
| Total non-current liabilities | 37,705 | 52,638 | |||
| Assets less liabilities | (7,863) | (23,387) | |||
| Taxpayers' equity: | |||||
| General fund | (12,288) | (31,503) | |||
| Revaluation reserve | 4,425 | 8,116 | |||
| Total taxpayers' equity | (7,863) | (23,387) |
Keir Starmer QC
Accounting Officer
5 July 2011
Statement of Cash Flows for the year ended 31 March 2011
| Description | Note | 2010-11 £000 |
2009-10 £000 |
|---|---|---|---|
| Cash flows from operating activities | |||
| Net operating cost | (612,383) | (671,702) | |
| Adjustments for non-cash transactions | 8 and 9 | 11,425 | 33,425 |
| (Increase)/decrease in trade and other receivables | (932) | (8,769) | |
| Increase/(decrease) in trade payables | (20,744) | 18,045 | |
| less movements in payables relating to items not passing through the Statement of Comprehensive Net Expenditure | 13,747 | (17,127) | |
| Use of provisions | 18 | (7,737) | (4,163) |
| Net cash outflow from operating activities | (616,624) | (650,291) | |
| Cash flows from investing activities | |||
| Purchase of property, plant and equipment | (4,339) | (4,579) | |
| Purchase of intangible assets | (41) | - | |
| Net cash outflow from investing activities | 11 | (4,380) | (4,579) |
| Cash flows from financing activities | |||
| From the Consolidated Fund (Supply) - current year | 619,581 | 679,930 | |
| Capital element of payments in respect of finance leases and on-balance sheet PFI contracts | (8,580) | (7,842) | |
| Net financing | 611,001 | 672,088 | |
| Net increase/(decrease) in cash and cash equivalents in the period before adjustment for receipts and payments to the Consolidated Fund | (10,003) | 17,218 | |
| Payments of amounts due to the Consolidated Fund | (1,463) | (1,263) | |
| Net increase/(decrease) in cash and cash equivalents in the period after adjustment for receipts and payments to the Consolidated Fund | (11,466) | 15,955 | |
| Cash and cash equivalents at the beginning of the period | 15 | 24,572 | 8,617 |
| Cash and cash equivalents at the end of the period | 15 | 13,106 | 24,572 |
The notes form part of these accounts.
Statement of Changes in Taxpayers' Equity for the year ended 31 March 2011
| Description | Note | General Fund £000 |
Revaluation Reserve £000 |
Total Reserves £000 |
|---|---|---|---|---|
| Balance at 1 April 2009 | (23,548) | 5,641 | (17,907) | |
| Net Parliamentary Funding - drawn down | 679,930 | - | 679,930 | |
| Net Parliamentary Funding - deemed | 7,842 | - | 7,842 | |
| Supply payable | 17 | (23,804) | - | (23,804) |
| CFERs payable to the Consolidated Fund | (489) | - | (489) | |
| Comprehensive Expenditure for the year | (671,702) | 3,310 | (668,392) | |
| Non-cash charges - cost of capital (Note a) | 8 and 9 | (709) | - | (709) |
| Non-cash charges - auditor's remuneration | 8 | 142 | - | 142 |
| Transfers between reserves | 835 | (835) | - | |
| Balance at 31 March 2010 | (31,503) | 8,116 | (23,387) | |
| Net Parliamentary Funding - drawn down | 619,581 | - | 619,581 | |
| Net Parliamentary Funding - deemed | 23,804 | - | 23,804 | |
| Supply payable | 17 | (12,948) | - | (12,948) |
| CFERs payable to the Consolidated Fund | 5 | (1,242) | - | (1,242) |
| Comprehensive Expenditure for the year | (612,383) | (3,504) | (615,887) | |
| Non-cash charges - auditor's remuneration | 8 | 93 | - | 93 |
| Transfers between reserves | 187 | (187) | - | |
| Adjustment in respect of movements in the revaluation reserve (note b) | 2,123 | 2,123 | ||
| Balance at 31 March 2011 | (12,288) | 4,425 | (7,863) |
Note a - From 1 April 2010, under HM Treasury's Alignment Project, the aligning of Departmental budgets, Estimates and accounts, cost of capital charges and credits were removed from accounts.
Note b - During the financial year the CPS upgraded the fixed asset module of its finance system, Oracle Financials, bringing it in line with the rest of the finance system which was upgraded from Oracle Financials version 11.5.9 to version 12.0.6 in 2009-10. Part of this work involved the reconciliation of historic cost accounting movements through the revaluation reserve and this gave rise to an adjustment in respect of revaluation expensed in prior periods.
