Parliamentary accountability and audit report
Statement of Outturn against Parliamentary Supply
In addition to the primary statements prepared under IFRS, the Government Financial Reporting Manual (FReM) requires the CPS to prepare a Statement of Outturn against Parliamentary Supply (SOPS) and supporting notes.
The SOPS and related notes are subject to audit, as detailed in the Certificate and Report of the Comptroller and Auditor General to the Houses of Parliament.
The SOPS is a key accountability statement that shows, in detail, how an entity has spent against its Supply Estimate. Supply is the monetary provision (for resource and capital purposes) and cash (drawn primarily from the Consolidated Fund), that Parliament gives statutory authority for entities to utilise. The Estimate details supply and is voted on by Parliament at the start of the financial year.
Should an entity exceed the limits set by their Supply Estimate, called control limits, their accounts will receive a qualified opinion.
The format of the SOPS mirrors the Supply Estimates, published on gov.uk, to enable comparability between what Parliament approves and the final outturn.
The SOPS contain a summary table, detailing performance against the control limits that Parliament have voted on, cash spent (budgets are compiled on an accruals basis and so outturn will not tie exactly to cash spent) and administration.
The supporting notes detail the following: Outturn by Estimate line, providing a more detailed breakdown (note 1); a reconciliation of outturn to net operating expenditure in the Statement of Comprehensive Net Expenditure, to tie the SOPS to the financial statements (note 2); and a reconciliation of outturn to net cash requirement (note 3).
The SOPS and Estimates are compiled against the budgeting framework, which is similar to, but different from, IFRS. An understanding of the budgeting framework and an explanation of key terms is provided on page 35, in the Financial Review section of the Performance Report. Further information on the Public Spending Framework and the reasons why budgeting rules are different to IFRS can also be found in chapter 1 of the Consolidated Budgeting Guidance, available on gov.uk.
The SOPS provides a detailed view of financial performance, in a form that is voted on and recognised by Parliament. The Financial Review, in the Performance Report, provides a summarised discussion of outturn against Estimate and functions as an introduction to the SOPS disclosures.
Summary tables – mirrors part one of the Estimates
Summary table 2021-22, all figures presented in £000s
| Type of spend | SOPS Note | Outturn | Estimate | Voted outturn vs Estimate, saving/ (excess) | Prior Year Outturn Total, 2020-21 | |||||
| Voted | Non- Voted | Total | Voted | Non- Voted | Total | Voted | Total | |||
| Departmental Expenditure Limit | ||||||||||
| Resource | 1.1 | 628,012 | - | 628,012 | 650,698 | - | 650,698 | 22,686 | 22,686 | 566,812 |
| Capital | 1.2 | 2,678 | - | 2,678 | 6,205 | - | 6,205 | 3,527 | 3,527 | 202 |
| Total | 630,690 | - | 630,690 | 656,903 | - | 656,903 | 26,213 | 26,213 | 567,014 | |
| Annually Managed Expenditure | ||||||||||
| Resource | 1.1 | (1,003) | - | (1,003) | 5,950 | - | 5,950 | 6,953 | 6,953 | (913) |
| Capital | (1,734) | - | (1,734) | 500 | - | 500 | 2,234 | 2,234 | - | |
| Total | (2,737) | - | (2,737) | 6,450 | - | 6,450 | 9,187 | 9,187 | (913) | |
| Total Budget | ||||||||||
| Resource | 627,009 | - | 627,009 | 656,648 | - | 656,648 | 29,639 | 29,639 | 565,899 | |
| Capital | 944 | - | 944 | 6,705 | - | 6,705 | 5,761 | 5,761 | 202 | |
| Total Budget Expenditure | - | 627,953 | - | 627,953 | 663,353 | - | 663,353 | 35,400 | 35,400 | 566,101 |
| Non-Budget Expenditure | - | - | - | - | - | - | - | - | - | - |
| Total Budget and non budget | - | 627,953 | - | 627,953 | 663,353 | - | 663,353 | 35,400 | 35,400 | 566,101 |
Figures in the areas outlined in bold cover the voted control limits voted by Parliament. Refer to the Supply Estimates guidance manual, available on gov.uk, for detail on the control limits voted by Parliament.
Net cash requirement 2021-22, all figures presented in £000s
| Item | SOPS Note | Outturn | Estimate | Outturn vs Estimate, saving/ (excess) | Prior Year Outturn Total, 2020-21 |
| Net Cash requirement | 3 | 633,672 | 639,523 | 5,851 | 554,088 |
Administration costs 2021-22, all figures presented in £000s
| Item | SOPS Note | Outturn | Estimate | Outturn vs Estimate, saving/ (excess) | Prior Year Outturn Total, 2020-21 |
| Administration costs | 1.1 | 29,982 | 40,043 | 10,061 | 26,870 |
Although not a separate voted limit, any breach of the administration budget will also result in an excess vote.
Notes to Statement of Outturn against Parliamentary Supply
SoPS 1. Outturn detail, by Estimate line
SoPS 1.1 Analysis of resource outturn by Estimate line
| Type of spend (Resource) | Resource Outturn | Estimate | Outturn vs Estimate, saving/ (excess) | Prior Year Outturn Total, 2021-22 | ||||||||
| Administration | Programme | Total | Total | Virements | Total inc virements | |||||||
| Gross | Income | Net | Gross | Income | Net | |||||||
| Spending in Departmental Expenditure Limits (DEL) | ||||||||||||
| Voted expenditure | ||||||||||||
| A. Administration Costs in Headquarters and on Central Services | 31,353 | (1,371) | 29,982 | - | - | - | 29,982 | 40,043 | - | 40,043 | 10,061 | 26,870 |
| B. Crown Prosecutions and Legal Services | - | - | - | 652,848 | (54,818) | 598,030 | 598,030 | 610,655 | - | 610,655 | 12,625 | 539,942 |
| Total Voted DEL | 31,353 | (1,371) | 29,982 | 652,848 | (54,818) | 598,030 | 628,012 | 650,698 | - | 650,698 | 22,686 | 566,812 |
| Total spending in DEL | 31,353 | (1,371) | 29,982 | 652,848 | (54,818) | 598,030 | 628,012 | 650,698 | - | 650,698 | 22,686 | 566,812 |
| Spending in Annually Managed Expenditure (AME) | ||||||||||||
| Voted expenditure | ||||||||||||
| C. CPS Voted AME Charge | - | - | - | (1,003) | - | (1,003) | (1,003) | 5,950 | - | 5,950 | 6,953 | (913) |
| Total Voted AME | - | - | - | (1,003) | - | (1,003) | (1,003) | 5,950 | - | 5,950 | 6,953 | (913) |
| Total spending in AME | - | - | - | (1,003) | - | (1,003) | (1,003) | 5,950 | - | 5,950 | 6,953 | (913) |
| Total resource | 31,353 | (1,371) | 29,982 | 651,845 | (54,818) | 597,027 | 627,009 | 656,648 | - | 656,648 | 29,639 | 565,899 |
SoPS 1.2 Analysis of capital outturn by Estimate line
| Type of spend (Resource) | Outturn | Estimate | Outturn vs Estimate, saving/ (excess) | Prior Year Outturn Total, 2021-22 | ||||
| Gross | Income | Net | Total | Virements | Total inc virements | |||
| Spending in Departmental Expenditure Limits (DEL) | ||||||||
| Voted expenditure | ||||||||
| B. Crown Prosecutions and Legal Services | 2,678 | - | 2,678 | 6,205 | - | 6,205 | 3,527 | 202 |
| Total spending in DEL | 2,678 | - | 2,678 | 6,205 | - | 6,205 | 3,527 | 202 |
| Spending in Annually Managed Expenditure (AME) | ||||||||
| Voted expenditure | ||||||||
| B. Crown Prosecutions and Legal Services | (1,734) | - | (1,734) | 500 | - | 500 | 2,234 | - |
| Total spending in AME | (1,734) | - | (1,734) | 500 | - | 500 | 2,234 | - |
| Total capital | 944 | - | 944 | 6,705 | - | 6,705 | 5,761 | 202 |
he total Estimate columns include virements. Virements are the reallocation of provision in the Estimates that do not require parliamentary authority (because Parliament does not vote to that level of detail and delegates to HM Treasury). Further information on virements are provided in the Supply Estimates Manual, available on gov.uk.
The Outturn vs Estimate column is based on the total including virements. The Estimate total before virements have been made is included so that users can tie the Estimate back to the Estimates laid before Parliament.
SoPS 2 Reconciliation of outturn to net operating expenditure
| Item | Reference | Outturn total | Prior Year Outturn Total 2020-21 |
| Total resource outturn | SOPS 1.1 | 627,009 | 565,899 |
| Add: Capital grants | - | 3,882 | |
| Net Expenditure in Statement of Comprehensive Net Expenditure | SoCNE | 627,009 | 569,781 |
As noted in the introduction to the SOPS above, outturn and the Estimates are compiled against the budgeting framework, which is similar to, but different from, IFRS. Therefore, this reconciliation bridges the resource outturn to net operating expenditure, linking the SOPS to the financial statements.
Capital grants are budgeted for as CDEL but accounted for as spend on the face of the Statement of Comprehensive Net Expenditure, and therefore function as a reconciling item between Resource and net operating expenditure. In 2020-21, £3.882m of capital grant‑in‑kind was made to the Government Property Agency in the form of a transfer of freehold land and buildings.
SoPS 3 Reconciliation of net resource outturn to net cash requirement
| Item | Reference | Outturn total | Estimate | Outturn vs Estimate, saving/ (excess) |
| Total Resource outturn | SOPS 1.1 | 627,009 | 656,648 | 29,639 |
| Total Capital outturn | SOPS 1.2 | 944 | 6,705 | 5,761 |
| Adjustments to remove non-cash items: | ||||
| Depreciation and amortisation | (16,123) | (17,380) | (1,257) | |
| Leased asset additions and adjustments | 1,685 | (1,685) | ||
| New provisions and adjustments to previous provisions | 252 | (6,450) | (6,702) | |
| Other non-cash items | (311) | - | 311 | |
| Adjustments to reflect movements in working balances: | ||||
| Increase/(decrease) in receivables | 9,255 | - | (9,255) | |
| (Increase)/decrease in payables | 10,009 | - | (10,009) | |
| Use of provisions | 952 | - | (952) | |
| Total | 5,719 | (23,830) | (29,549) | |
| Net cash requirement | 633,672 | 639,523 | 5,851 |
As noted in the introduction to the SOPS above, outturn and the Estimates are compiled against the budgeting framework, not on a cash basis. Therefore, this reconciliation bridges the resource and capital outturn to the net cash requirement.
Other accountability information
The following sections are subject to audit.
Losses and special payments
| Number of cases | 2021-22 £000 | Number of cases | 2020-21 £000 | |
|---|---|---|---|---|
| Losses | ||||
| Total losses | 3,246 | 717 | 3,249 | 392 |
| Special payments | ||||
| Total special payments | 71 | 1,389 | 55 | 447 |
| Total losses and special payments | 3,317 | 2,106 | 3,304 | 839 |
Administrative write-offs
Included in losses are administrative write-offs. Administrative write-offs are cases relating to costs awarded to the CPS which the magistrates’ courts are responsible for collecting. Between 1 April 2021 and 31 March 2022 the magistrates’ courts wrote off 3,221 (2020-21: 3,423) cases with a value of £550,000 (2020-21: £371,000) under their delegated powers.
A further £9,000 worth of cases were written off in 2021-22. It is not possible to quantify the number of cases which these write-offs relate to.
There was no individual write-off over £300,000.
Special payments
There was one individual case for £704,000 in 2021-22. This was in relation to a personal injury claim against the CPS.
To improve transparency and understandability, disclosure of special payments and categories of losses involving payments is made on the basis of actual payments made. This may differ from corresponding expenditure reported in the financial statements, which is recognised on an accruals basis.
Remote contingent liabilities
The CPS has no contingent liabilities to be disclosed under the Parliamentary reporting requirements.
Fees and charges
There has been no material fees and charges income for the year requiring disclosure in accordance with Managing Public Money.
Max Hill QC
Director of Public Prosecutions
5 July 2022