The Crown Prosecution Service
Annual Report and Accounts 2022-23

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 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 2022-23, all figures presented in £000s

Net cash requirement 2022-23

Administration costs 2022-23

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.

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 net resource outturn by Estimate line

SoPS 1.2 Analysis of capital outturn by Estimate line

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

There are no differences between the net resource outturn in the Statement of Outturn against Parliamentary Supply and the net expenditure in the Statement of Comprehensive Net Expenditure.

SoPS 3 Reconciliation of net resource outturn to net cash requirement

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

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 2022 and 31 March 2023 the magistrates’ courts wrote off 4,400 (2021-22: 3,221) cases with a value of £656,000 (2021-22: £559,000) under their delegated powers. There was no individual write-off over £300,000.

Special payments

There were no individual cases over £300,000 in 2022-23. 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 KC
Director of Public Prosecutions
5 July 2023