Note 2 to the Departmental Resource Accounts
2a. Analysis of net resource outturn by section
| Description | 2011-12 £000 Outturn Admin Gross | 2011-12 £000 Outturn Admin Income | 2011-12 £000 Outturn Admin Net | 2011-12 £000 Outturn Programme Gross | 2011-12 £000 Outturn Programme Income | 2011-12 £000 Outturn Programme Net | 2011-12 £000 Outturn Net Total | 2011-12 £000 Estimate Net Total | 2011-12 £000 Net Total outturn compared with Estimate | 2010-11 £000 Restated outturn Total |
|---|---|---|---|---|---|---|---|---|---|---|
| Spending in Departmental Expenditure Limit Voted: Administration costs on HQ and Central Services | 28,454 | (487) | 27,967 | - | - | - | 27,967 | 42,574 | 14,607 | 39,183 |
| Spending in Departmental Expenditure Limit Voted: Crown Prosecutions and Legal Services | - | - | - | 621,086 | (63,678) | 557,408 | 557,408 | 569,066 | 11,658 | 586,240 |
| Annually Managed Expenditure: Voted: CPS AME (Note a) | - | - | - | 5,702 | - | 5,702 | 5,702 | 7,593 | 1,891 | (12,106) |
| Total | 28,454 | (487) | 27,967 | 626,788 | (63,678) | 563,110 | 591,077 | 619,233 | 28,156 | 613,317 |
Note a – Annually Managed Expenditure comprises the following items charged to the Statement of Comprehensive Net Expenditure; holiday pay accrual, new provisions for staff early departure costs and claims made against the CPS, cost awards written off and changes to bad debt provisions made during the year. AME is credited with the value of provisions utilised in the year for staff early departure costs and claims made against the CPS.
2b. Analysis of net capital outturn by section
| Description | 2011-12 £000 Outturn Gross | 2011-12 £000 Outturn Income | 2011-12 £000 Outturn Net | 2011-12 £000 Estimate Net Total | 2011-12 £000 Net Total outturn compared with Estimate | 2010-11 £000 Restated outturn |
|---|---|---|---|---|---|---|
| Spending in Departmental Expenditure Limit Voted: B. Crown Prosecutions and Legal Services | 788 | (737) | 51 | 2,620 | 2,569 | 2,234 |
| Total | 788 | (737) | 51 | 2,620 | 2,569 | 2,234 |
Explanation of the variation between Estimate and outturn (net total resources and capital:
- DEL Administration expenditure was £14.607 million below the Estimate. This was due to widespread reductions in most categories of spending in administration, especially staff salaries, information technology, accommodation, professional services, ex gratia payments, training and travel and subsistence.
- DEL Programme expenditure was £11.658 million below the Estimate. This was due to reductions in advocates’ fees, expert and ordinary witness fees, interpretation costs and court costs awarded against the CPS.
- AME expenditure was £1.891 million below the Estimate due to write back and use of provisions in respect of early retirements and employment tribunal and personal injury cases.
- DEL Capital expenditure was £2.569 million below the Estimate due to reductions in the CPS estate and disposal of assets with a carrying value of £0.737 million.
Detailed explanations of the variances are given in the Financial Review on pages 14 and 15.
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