Parliamentary accountability and audit report
The parliamentary accountability and audit explains department’s expenditure against the money provided to it by Parliament by examining the Statement of Outturn against Parliamentary Supply.
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 their 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 23, 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.
Summary tables – mirrors part one of the Estimates
Summary table 2024-25
| Type of spend | SoPS Note | Outturn | Estimate | Voted outturn vs Estimate, | Prior year outturn total, | ||||
|---|---|---|---|---|---|---|---|---|---|
| Voted £000 | Non- Voted £000 | Total £000 | £000 | Non- Voted £000 | £000 | ||||
| Departmental expenditure limit | |||||||||
| Resource | 1.1 | 825,224 | - | 825,224 | 849,080 | - | 849,080 | 23,856 | 799,966 |
| Capital | 1.2 | 53,781 | - | 53,781 | 63,400 | - | 63,400 | 9,619 | 30,859 |
| Total |
| 879,005 | - | 879,005 | 912,480 | - | 912,480 | 33,475 | 830,825 |
| Annually managed expenditure |
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| Resource | 1.1 | 1,708 | - | 1,708
| 7,950 | - | 7,950 | 6,242 | 14,517 |
| Capital | 1.2 | 960 | - | 960 | 2,859 | - | 2,859 | 1,899 | 6,174 |
| Total |
| 2,668 | - | 2,668 | 10,809 | - | 10,809 | 8,141 |
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| Total resource |
| 826,932 | - | 826,932 | 857,030 | - | 857,030 | 30,098 | 814,483 |
| Total capital |
| 54,741 | - | 54,741 | 66,259 | - | 66,259 | 11,518 | 37,033 |
| Total budget expenditure |
| 881,673 | - | 881,673 | 923,289 | - | 923,289 | 41,616 | 851,516 |
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| Net cash requirement | 3 | 846,071 |
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| 846,977 |
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| 906 | 807,680 |
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Administration costs | 1.1 | 44,557 |
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| 45,926 |
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| 1,369 | 47,712 |
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 Parliamentary Supply
SoPS 1. Outturn detail, by Estimate line
SoPS 1.1 Analysis of net resource outturn by Estimate line
| Type of spend (Resource) | Resource Outturn | Estimate | Outturn compared with Estimate: saving/ (excess) £000 | Prior year outturn total, 2023-24 £000 | ||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Administration | Programme | Total £000 | Outturn net total £000 | |||||||
| Gross £000 | Income £000 | Net £000 | Gross £000 | Income £000 | Net £000 | |||||
| Spending in Departmental Expenditure Limits (DEL) | ||||||||||
| Voted: | ||||||||||
| A. Administration costs in headquarters and on central services | 45,234 | (677) | 44,557 | - | - | - | 44,557 | 45,926 | 1,369 | 47,712 |
| B. Crown prosecutions and legal services | - | - | - | 831,752 | (51,085) | 780,667 | 780,667 | 803,154 | 22,487 | 752,254 |
| Total spending in DEL | 45,234 | (677) | 44,557 | 831,752 | (51,085) | 780,667 | 825,224 | 849,080 | 23,856 | 799,966 |
| Spending in annually managed expenditure (AME) | ||||||||||
| Voted: | ||||||||||
| C. CPS voted AME Charge | - | - | - | 1,708 | - | 1,708 | 1,708 | 7,950 | 6,242 | 14,517 |
| Total spending in AME | - | - | - | 1,708 | - | 1,708 | 1,708 | 7,950 | 6,242 | 14,517 |
| Total resource | 45,234 | (677) | 44,557 | 833,460 | (51,085) | 782,375 | 826,932 | 857,030 | 30,098 | 814,483 |
SoPS 1.2 Analysis of capital outturn by Estimate line
| Type of spend (Capital) | Outturn | Estimate | Outturn compared with Estimate: saving/ (excess) £000 | Prior year outturn total, 2023-24 £000 | ||
|---|---|---|---|---|---|---|
| Gross £000 | Income £000 | Net £000 | Total £000 | |||
| Spending in Departmental Expenditure Limits (DEL) | ||||||
| Voted: | ||||||
| B. Crown prosecutions and legal services | 53,781 | - | 53,781 | 63,400 | 9,619 | 30,859 |
| Total spending in DEL | 53,781 | - | 53,781 | 63,400 | 9,619 | 30,859 |
| Spending in annually managed expenditure (AME) | ||||||
| Voted: | ||||||
| B. Crown prosecutions and legal services | 960 | - | 960 | 2,859 | 1,899 | 6,174 |
| Total spending in AME | 960 | - | 960 | 2,859 | 1,899 | 6,174 |
| Total capital | 54,741 | - | 54,741 | 66,259 | 11,518 | 37,033 |
The 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 £000 | Prior year outturn total, 2023-24 £000 |
|---|---|---|---|
| Total resource outturn | SOPS 1.1 | 826,932 | 814,483 |
| Add: Research and development costs (ESA10) | 3,419 | 7 | |
| Net operating expenditure in Statement of Comprehensive Net Expenditure | SoCNE | 830,351 | 814,490 |
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. The budgeting and accounting treatments of research and development expenditure are different. Research and development costs are included in the Statement of Parliamentary Supply on the basis of ESA 10 (the National Accounts basis), but are included in the Statement of Comprehensive Net Expenditure on an IFRS basis. This adjustment is for research and development costs being on-balance sheet for IFRS accounts purposes but off- balance sheet for the basis used for the Statement of Parliamentary Supply.
SoPS 3 Reconciliation of net resource outturn to net cash requirement
| Item | Reference | Outturn total £000 | Estimate £000 | Outturn compared with Estimate, saving/ (excess) £000 |
|---|---|---|---|---|
| Resource outturn | 1.1 | 826,932 | 857,030 | 30,098 |
| Capital outturn | 1.2 | 54,741 | 66,259 | 11,518 |
| Adjustments to remove non-cash items: |
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| Depreciation and amortisation |
| (20,033) | (22,593) | (2,560) |
| Leased asset additions and adjustments |
| (34,953) | - | 34,953 |
| New provisions and adjustments to previous provisions |
| 301 | (10,809) | (11,110) |
| Other non-cash items |
| (4,830) | (42,910) | (38,080) |
| Adjustments to reflect movements in working balances: |
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| Increase in receivables |
| 8,121 | - | (8,121) |
| Decrease in payables |
| 15,312 | - | (15,312) |
| Use of provisions |
| 480 | - | (480) |
| Total adjustments |
| (35,602) | (76,312) | (40,710) |
| Net cash requirement |
| 846,071 | 846,977 | 906 |
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.
Parliamentary accountability disclosures
The following sections are subject to audit. 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.
Losses and special payments
| 2024-25 | 2023-24 | |||
|---|---|---|---|---|
| Losses statement | Number of cases | Value of cases £000 | Number of cases | Value of cases £000 |
| Total losses | 3,450 | 604 | 3,773 | 11,084 |
| Special payment | ||||
| Total special payments | 94 | 675 | 81 | 940 |
| Total losses and special payments | 3,544 | 1,279 | 3,854 | 12,024 |
Included in the total for 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 2024 and 31 March 2025 the magistrates’ courts wrote off 3,364 (2023-24: 3,770) cases with a value of £600,000 (2023-24: £720,000) under their delegated powers.
Remote contingent liabilities
The CPS has no remote 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.
Stephen Parkinson
Director of Public Prosecutions
8 July 2025