Corporate report

Annual report and accounts 2023-24: Annexes (HTML)

Updated 22 November 2024

Applies to England and Wales

Annex A: Other notes to the Statement of Parliamentary Supply

This section is subject to audit.

SOPS 3. Reconciliation of net resource outturn to net cash requirement

				2023‑24
		Outturn	Estimate	Net total outturn compared with estimate: saving/(excess)
	Note	£000	£000	£000
Net resource outturn	SOPS 1.1	11,835,382	12,097,162	261,780
Capital outturn	SOPS 1.2	1,465,883	1,541,798	75,915
Accruals to cash adjustments:
Adjustments to remove non‑cash items:
Depreciation and amortisation		(927,916)	(1,241,317)	(313,401)
New provisions and adjustments to previous provisions		(2,719,402)	(1,505,584)	1,213,818
Other non-cash items		(16,964)	-	16,964
Adjustments for NDPBs:
Remove voted resource and capital		(358,795)	(368,182)	(9,387)
Add cash grant-in-aid		329,943	335,307	5,364
Adjustments to reflect movements in working balances:
Increase / (decrease) in receivables		(42,895)	-	42,895
Increase / (decrease) in inventories		(1,552)	-	1,552
(Increase) / decrease in payables		48,038	480,000	431,962
(Increase) / decrease in financial liabilities		114,169	-	(114,169)
Use of provisions		2,273,805	1,142,100	(1,131,705)
Removal of non‑voted items:
Consolidated Fund Standing Services		(185,724)	(177,022)	8,702
OLC and LSB non-voted levy income		21,101	-	(21,101)
Other adjustments		-	21,512	21,512
Net cash requirement		11,835,073	12,325,774	490,701

As noted in the introduction to the SOPS above, outturn and the estimates are compiled against the budgeting framework, not on a cash basis. This reconciliation therefore bridges the resource and capital outturn to the net cash requirement. The net cash requirement calculation only applies to the core department and executive agencies.

SOPS 4. Income payable to the Consolidated Fund

In addition to income retained by the department, the following income relates to the department and is payable to the Consolidated Fund.

		Outturn 2023‑24		Outturn 2022‑23
	Income	Receipts	Income	Receipts
	£000	£000	£000	£000
Income outside the ambit of the estimate	975	975	1,552	1,552
Levy income of OLC and LSB within the ambit of the estimate	21,101	21,101	19,390	19,390
Total income payable to the Consolidated Fund	22,076	22,076	20,942	20,942

The department also collects fines and penalties imposed by the judiciary and police. However, these are excluded from the income reported here and are reported separately in the HM Courts and Tribunals Service Trust Statement 2023 to 2024

Annex B: Public expenditure core financial tables

The core tables represent expenditure for resource and capital, set for each year in the Spending Review process (amended to incorporate transfers of functions to other government departments as they have arisen). These tables are not reported on the same basis as the financial statements disclosures, with differing categories and headings.

The core tables are produced automatically from the HM Treasury System (Online System for Central Accounting and Reporting (OSCAR)) which is used by all central government departments to record their spending and plans. At 31 March 2024, OSCAR reflects the position agreed at Budget 2023. This won’t match the outturn in previous years’ financial statements and some spending may also appear on different lines, which may frequently result in restatement of the previous years’ core table figures.

Table 1 Total departmental spending (£000)

	2018‑19 Outturn	2019‑20 Restated Outturn	2020‑21 Outturn	2021‑22 Outturn	2022‑23 Outturn	2023‑24 Outturn	2024-25 Plans
Resource DEL
Policy, corporate services and associated offices	141,570	(36,628)	566,838	704,139	810,027	932,609	394,309
HM Prison and Probation Service	4,021,404	4,170,755	4,599,619	4,241,015	4,642,263	5,305,652	5,465,223
HM Courts and Tribunals Service	1,662,392	1,834,627	1,865,942	2,039,906	2,117,191	2,294,226	2,360,890
Legal Aid Agency	1,715,014	1,746,141	1,550,239	1,787,143	1,912,249	2,154,655	2,167,998
Criminal Injuries Compensation Authority	121,365	206,512	165,837	170,237	167,391	161,126	182,253
Office of The Public Guardian	(13,952)	(14,069)	1,512	(2,552)	(8,338)	(18,745)	(11,717)
Children and Family Court Advisory and Support Service (net)	119,758	129,950	130,013	139,784	143,070	154,088	154,535
Criminal Cases Review Commission (net)	5,262	5,765	6,392	6,972	7,361	8,501	8,879
Judicial Appointments Commission (net)	7,029	6,988	7,274	7,730	8,777	9,326	10,687
Legal Services Board (LSB) (net)	3,725	3,774	3,906	4,099	4,255	4,550	5,271
Office for Legal Complaints (OLC) (net)	13,228	12,351	13,151	13,757	15,056	16,484	18,259
Parole Board (net)	16,855	18,427	20,360	21,507	23,139	28,239	30,057
Youth Justice Board (net)	84,634	83,407	86,312	93,804	100,884	105,243	105,173
Independent Monitoring Authority for the Citizens’ Rights Agreements (net)	-	-	1,964	4,011	4,826	5,622	5,731
Oasis Restore Trust	-	-	-	-	-	3,434	13,376
Gov Facility Services Limited	-	(24)	(692)	(360)	(162)	485	-
Higher judiciary judicial salaries	153,988	159,886	163,898	163,084	171,601	185,724	189,084
OLC/LSB levy CFER	(15,695)	(25,728)	(17,067)	(17,804)	(19,390)	(21,101)	(23,530)
Total resource DEL	8,036,577	8,302,134	9,165,498	9,376,472	10,100,200	11,330,118	11,076,478
Of which:
Staff costs	3,811,703	4,011,613	4,398,670	4,785,069	5,231,542	5,683,799	5,983,087
Purchase of goods and services	4,747,172	5,053,486	4,855,394	5,051,442	5,197,272	5,718,539	5,568,126
Income from sales of goods and services	(685,386)	(441,310)	(69,287)	(72,237)	(79,242)	(90,677)	(1,364,326)
Other income	-	-	(563,625)	(637,542)	(670,354)	(726,604)	(531,921)
Current grants to local government (net)	138,137	142,359	182,388	198,162	234,042	249,158	253,032
Current grants to persons and non-profit bodies (net)	31,909	29,799	43,135	49,970	57,106	59,082	58,385
Rentals	733,856	116,404	754,638	665,780	724,915	771,679	64,368
Depreciation [footnote 1]	534,706	470,052	598,957	717,143	803,968	943,151	926,857
Other resource	(1,275,520)	(1,080,269)	(1,034,772)	(1,381,315)	(1,399,049)	(1,278,009)	118,870
Resource AME
Policy, corporate services and associated offices	93,576	(1,773,220)	(34,865)	119,815	33,780	345,854	482,099
HM Prison and Probation Service	125,009	1,862,813	63,648	104,637	13,654	(31,522)	47,000
HM Courts and Tribunals Service	20,519	38,232	23,678	69,436	(97,907)	7,349	72,000
Legal Aid Agency	33,795	(7,479)	89,133	39,570	122,684	102,673	34,000
Criminal Injuries Compensation Authority	35,492	(12,648)	(4,544)	(10,613)	4,506	81,150	48,680
Office of the Public Guardian	(78)	220	4,418	(29)	(838)	(733)	200
Children and Family Court Advisory and Support Service (net)	10,456	14,014	16,271	26,925	25,375	(409)	26,000
Criminal Cases Review Commission (net)	156	182	117	(73)	304	1,006	300
Parole Board (net)	(42)	104	(141)	31	167	383	1
Youth Justice Board (net)	(398)	62	100	(54)	(45)	(63)	1
Judicial Appointments Commission (net)	-	-	-	10	(4)	(6)	1
Legal Services Board (net)	-	-	74	(74)	-	-	1
Office of Legal Complaints (net)	(50)	12	24	-	72	67	1
Gov Facility Services Limited	-	93	730	360	162	(485)	1
Independent Monitoring Authority for the Citizens’ Rights Agreements (net)	-	-	-	-	-	-	1
Oasis Restore Trust (net)	-	-	-	-	-	-	1
Total resource AME	318,435	122,385	158,643	349,941	101,910	505,264	710,287
Of which:
Staff costs	-	-	-	-	-	-	-
Net public service pensions [footnote 2]	-	168	-	-	-	-	-
Depreciation [footnote 1]	48,492	87,712	62,744	95,663	(12,231)	102,883	607,003
Take up of provisions	2,011,770	1,928,438	1,740,200	2,045,971	2,010,847	2,717,181	1,369,104
Release of provision	(1,872,492)	(1,941,284)	(1,724,849)	(1,985,172)	(2,048,096)	(2,275,338)	(1,268,470)
Change in pension scheme liabilities	217,081	-	219,073	370,991	342,292	139,706	150
Other resource	(86,416)	47,351	(138,525)	(177,512)	(190,902)	(179,168)	2,500
Total resource budget	8,355,012	8,424,519	9,324,141	9,726,413	10,202,110	11,835,382	11,786,765
Of which:
Depreciation [footnote 1]	583,198	557,764	661,702	812,806	791,737	1,046,034	1,533,860
Capital DEL
Policy, corporate services and associated offices	203,554	164,963	272,558	426,544	350,777	252,708	(179,281)
HM Prison and Probation Service	68,346	190,793	502,217	496,903	784,489	949,945	1,482,733
HM Courts and Tribunals Service	169,869	133,073	287,920	483,338	210,191	228,269	192,566
Legal Aid Agency	451	2	491	3,416	3,443	(290)	25
Criminal Injuries Compensation Authority	557	898	1	104	57	5,290	1,306
Office of The Public Guardian	2,322	100	(47)	8,295	926	1,138	100
Children and Family Court Advisory and Support Service (net)	-	-	449	658	8,664	2,041	4,500
Criminal Cases Review Commission (net)	125	220	659	455	35	165	217
Judicial Appointments Commission (net)	-	750	513	117	-	-	-
Legal Services Board (LSB) (net)	-	368	21	10	12	148	724
Office for Legal Complaints (OLC) (net)	129	60	245	145	299	244	461
Parole Board (net)	9	98	421	235	246	42	500
Youth Justice Board (net)	440	600	729	598	637	109	600
Independent Monitoring Authority for the Citizens’ Rights Agreements (net)	-	-	-	40	61	(61)	-
Gov Facility Services Limited	-	-	401	-	-	1,071	-
Oasis Restore Trust (net)	-	-	-	-	-	17,593	-
Total capital DEL	445,802	491,925	1,066,578	1,420,858	1,359,837	1,458,412	1,504,451
Of which:
Purchase of goods and services	-	4,782	-	-	-	-	-
Capital support for local government (net)	16,572	-	1,754	(1)	10,537	568	-
Purchase of assets	517,287	548,387	1,123,681	1,480,427	1,372,075	1,468,462	1,508,770
Income from sales of assets	(94,181)	(59,077)	(5,425)	(7,231)	(30,075)	(14,459)	(10,508)
Other capital	6,124	(2,167)	(53,432)	(52,337)	7,300	3,841	6,189
Capital grants income	-	-	-	-	-	-	-
Capital AME
Policy, corporate services and associated offices	-	-	-	3,555	4,896	4,675	18,501
HM Prison and Probation Service	-	-	-	1,340	-	-	-
HM Courts and Tribunals Service	-	-	-	3,919	(270)	(601)	4,500
Legal Aid Agency	-	-	-	90	251	96	-
Criminal Injuries Compensation Authority	-	-	-	-	395	1,310	1
Office of the Public Guardian	-	-	-	1,222	336	1,013	-
Children and Family Court Advisory and Support Service (net)	-	-	-	393	-	784	300
Criminal Cases Review Commission	-	-	-	27	-	-	-
Office for Legal Complaints (OLC) (net)	-	-	-	-	-	194	-
Oasis Restore Trust (net)	-	-	-	-	-	-	1
Total capital AME	‑	‑	‑	10,546	5,608	7,471	23,303
Total capital	445,802	491,925	1,066,578	1,431,404	1,365,445	1,465,883	1,527,754
Total departmental spending [footnote 3]	8,217,616	8,358,680	9,729,017	10,345,011	10,775,818	12,255,231	11,780,659
Of which:
Total DEL [footnote 3]	7,947,673	8,324,007	9,633,118	10,080,187	10,656,069	11,845,379	11,654,072
Total AME [footnote 3]	269,943	34,673	95,899	264,824	119,749	409,852	126,587

Section headings are based on 2023-24 Supplementary Estimate headings.

Table 2 Administration costs (£000)

Section headings are based on 2023-24 Supplementary Estimate headings.

	2018‑19 Outturn	2019‑20 Restated Outturn	2020‑21 Outturn	2021‑22 Outturn	2022‑23 Outturn	2023‑24 Outturn	2024‑25 Plans
Policy, corporate services and associated offices	294,423	299,414	350,763	369,735	404,389	438,275	442,382
HM Prison and Probation Service	62,043	52,931	19,516	24,091	24,999	21,762	23,302
HM Courts and Tribunals Service	17,171	19,487	19,636	20,288	21,912	21,961	23,653
Legal Aid Agency	20,208	20,574	19,456	16,468	13,894	15,098	16,094
Criminal Injuries Compensation Authority	2,293	2,401	2,063	770	(685)	(446)	(528)
Office of the Public Guardian	58	63	63	67	74	81	-
Children and Family Court Advisory and Support Service (net)	5,219	(59)	5,295	5,192	5,412	5,820	5,749
Criminal Cases Review Commission (net)	654	918	751	715	778	946	889
Judicial Appointments Commission (net)	276	375	399	434	717	652	798
Legal Services Board (net)	-	-	-	1	-	-	-
Parole Board (net)	911	1,085	998	982	3,157	2,994	2,663
Youth Justice Board (net)	2,958	2,854	3,255	3,094	3,610	2,985	3,056
Independent Monitoring Authority for the Citizens’ Rights Agreements (net)	-	-	1,362	2,542	2,963	3,544	2,878
Oasis Restore Trust (net)	-	-	-	-	-	3,434	-
Higher judiciary judicial salaries	76	-	76	89	109	99	-
Total administration	406,290	400,043	423,633	444,468	481,329	517,205	520,936
Of which:
Staff costs	259,244	267,705	284,053	312,538	349,749	373,009	376,693
Purchase of goods and services	137,936	118,346	133,292	137,186	149,547	146,408	113,423
Other income	(36,732)	(13,807)	(47,642)	(46,187)	(47,287)	(38,027)	(32,894)
Current grants to local government (net)	-	-	-	-	-	-	1
Current grants to persons and non-profit bodies (net)	-	88	-	-	-	-	1
Rentals	23,502	(1,673)	24,741	5,755	6,980	198	1,854
Depreciation [footnote 1]	20,625	31,470	27,189	33,629	32,506	36,363	57,243
Other resource	1,715	(2,086)	2,000	1,547	(10,166)	(746)	4,615

Annex C: Information on arm’s length bodies

The department is required to report total operating income, total operating expenditure and net expenditure for the year, and staff numbers and costs for each component arm’s length body.^{[footnote 4]} The table below includes the final consolidated figures in the department’s accounts including adjustments and intragroup eliminations. As a result of adjustments on consolidation, the annexed figures may not agree directly to the published arm’s length body accounts.

					Permanently employed staff		Other staff
	Total operating income	Total operating expenditure	Net expenditure for the year (including financing)	Number of employees	Staff costs	Number of employees	Staff costs
	£000	£000	£000		£000		£000
Children and Family Court Advisory and Support Service	(2,116)	155,795	153,679	2,047.0	123,277	191.0	7,345
Youth Justice Board	(82)	106,848	106,766	94.9	5,899	0.0	446
Parole Board	-	29,491	29,491	214.0	9,229	14.0	14,657
Judicial Appointments Commission	(20)	10,331	10,311	101.0	5,567	22.0	1,889
Criminal Cases Review Commission	(7)	9,514	9,507	100.5	6,000	0.0	445
Independent Monitoring Authority	-	6,429	6,429	53.4	3,518	3.1	545
Legal Services Board	(4,659)	4,659	-	35.1	2,818	0.0	531
Gov Facility Services Limited	(160,706)	160,706	-	1,299.0	55,848	308.0	10,351
Office of Legal Complaints	(17,365)	17,336	(29)	298	12,806	0.0	467
Oasis Restore Trust	(102)	3,536	3,434	24.0	2,036	0.0	140

All tabled information was correct and accurate as at the approval date of the accompanying annual report and accounts.

Staff numbers are presented by the average number of full-time equivalent. The costs of board members, panel members and commissioners of arm’s length bodies are included in other staff costs above but there is no corresponding full-time equivalent figure assigned against these individuals because it would not be appropriate to do so.

Annex D: Off-payroll engagements

Highly paid off-payroll worker engagements as at 31 March 2024, earning £245 per day or greater.

	HQ	HMPPS	HMCTS	LAA	OPG	CICA	Cafcass	OLC	Parole Board	CCRC	JAC	LSB	YJB	GFSL	IMA	Total
Number of existing engagements as of 31 March 2024	569	9	39	1	1	-	-	-	-	-	-	-	-	11	2	632
Of which:
Number that have existed for less than one year at time of reporting	302	1	14	-	1	-	-	-	-	-	-	-	-	5	1	324
Number that have existed for between one and two years at time of reporting	195	3	13	-	-	-	-	-	-	-	-	-	-	3	1	215
Number that have existed for between two and three years at time of reporting	60	2	6	1	-	-	-	-	-	-	-	-	-	1	-	70
Number that have existed for between three and four years at time of reporting	12	1	3	-	-	-	-	-	-	-	-	-	-	1	-	17
Number that have existed for four or more years at time of reporting	-	2	3	-	-	-	-	-	-	-	-	-	-	1	-	6

All highly paid off-payroll workers engaged at any point during the year ended 31 March 2024, earning £245 per day or greater

	HQ	HMPPS	HMCTS	LAA	OPG	CICA	Cafcass	OLC	Parole Board	CCRC	JAC	LSB	YJB	GFSL	IMA	Total
Number of temporary off-payroll workers engaged during the year ended 31 March 2024	927	8	30	3	4	-	-	-	-	-	1	-	-	12	5	990
Of which:																-
Not subject to off-payroll legislation	901	5	26	3	4	-	-	-	-	-	-	-	-	12	5	956
Subject to off-payroll legislation and determined as in-scope of IR35	19	-	-	-	-	-	-	-	-	-	-	-	-	-	-	19
Subject to off-payroll legislation and determined as out-of-scope of IR35	7	3	4	-	-	-	-	-	-	-	1	-	-	-	-	15
Number of engagements reassessed for compliance or assurance purposes during the year	692	32	43	6	3	1	-	-	1	-	-	-	5	-	4	787
Of which: Number of engagements that saw a change to IR35 status following review	2	3	3	-	-	-	-	-	-	-	-	-	-	-	-	8

For any off‑payroll engagements of board members and/or senior officials with significant financial responsibility, between 1 April 2023 and 31 March 2024

	HQ	HMPPS	HMCTS	LAA	OPG	CICA	Cafcass	OLC	Parole Board	CCRC	JAC	LSB	YJB	GFSL	IMA	Total
Number of off-payroll engagements of board members and/or senior officials with significant financial responsibility, during the financial year	0	0	1	0	0	0	0	0	0	0	0	0	0	1	0	2
Total number of individuals on payroll and off-payroll that have been deemed ‘board members and/or senior officials with significant financial responsibility’, during the financial year. This figure should include both on-payroll and off- payroll engagements	13	6	16	17	5	3	16	1	10	9	14	6	22	13	5	156

Details of the exceptional circumstances that led to the above off-payroll engagements and the duration of the engagement is as follows:

HMCTS: Since 23 March 2020, an interim chief information officer was engaged whilst the permanent role was being defined. In February 2024, a permanent appointment was made.

GFSL: An interim finance director was engaged in August 2023, during the search for a permanent successor for the finance director role.

Annex E: Report by the Secretary of State on the use of powers under section 70 of the Charities Act 2006 for the year 2023-24

Section 70 of the Charities Act 2006 (“the Act”) sets out the powers for ministers to give financial assistance to charitable, benevolent or philanthropic institutions and requires that payments made under this power are reported.

During 2023-24, the department awarded grants totalling £2,779,253 under the provisions of the Act. This spending does not represent the total amount of grant funding provided to the voluntary and community sector, as many other grants have been paid to this sector under the powers conferred by alternative legislation.

The activities undertaken by various organisations which the department has funded are in line with the department’s aims and objectives. The table below sets out the financial assistance provided by the Secretary of State under these powers for 2023-24.

Name of organisation (recipient)	Grant name (title)	Amount £
Circles UK	Circles UK: Provision and development of circles of accountability	121,579
JUSTICE	Administrative Justice Council	71,883
National Association of Child Contact Centres	National association of child contact centres (NACCC)	192,000
Reunite International Child Abduction Centre	Reunite	122,000
The Butler Trust	The Butler Trust	125,000
The Citizenship Foundation	Magistrates’ court mock trials competition	25,000
Citizens Advice Wirral	Citizens advice bureau Wirral co-located advice hub project	44,528
Access to Justice Foundation	Help Accessing Legal Support	1,559,941
National Association of Child Contact Centres	Supported Child Contact Centres	450,000
Law for Life: The Foundation for Public Legal Education	Advice Now Guides	67,322
Total		2,779,253

Annex F: Trade union facility time

The department is required, by the Trade Union (Facility Time Publication Requirements) Regulations 2017 which came into force on 1 April 2017, to disclose the number of hours spent on facility time by employees who are a relevant union official during the reporting period, which are paid by the department.

Facility time is recognised as the time an employee has spent on paid trade union activities where the employee has received wages from the department

Table 1 Relevant union officials

The total number of employees who were relevant union officials during 2023-24.

Number of employees who were relevant union officials during the relevant period	Full‑time equivalent employee number
622	620

Table 2 Percentage of time spent on facility time

The number of employees who were relevant union officials employed during 2023-24, who spent a) 0%, b) 1%-50%, c) 51%-99% or d) 100% of their working hours on facility time.

Percentage of time	Number of employees
0%	12
1-50%	610
51-99%	0
100%	0

Table 3 Percentage of pay bill spent on facility time

The percentage of the total pay bill spent on paying employees who were relevant union officials for facility time during 2023-24.

Total cost of facility time (£000)	3,063,170.47
Total pay bill (£000)	4,643,737,000
Percentage of the total pay bill spent on facility time, calculated as: (total cost of facility time ÷ total pay bill) x 100	0.07%

Table 4 Paid trade union activities

As a percentage of total paid facility time hours, the number of hours spent by employees who were relevant union officials during 2023-24 on paid trade union activities.

Time spent on paid trade union activities as a percentage of total paid facility time hours calculated as: (total hours spent on paid trade union activities by relevant union officials during the relevant period ÷ total paid facility time hours) x 100	0%

Annex G: Reconciliation between contingent liabilities reported in the Supply Estimate and those reported in the annual report and accounts

Table 1 Quantifiable contingent liabilities

		Supply Estimate*	Annual report and accounts	Variance
Description	Entity	£000	£000	£000
Employment tribunal claims	HQ	6,000	261,050	261,044
Legal claims	HQ	230	180	(50)
Data protection claims	HQ	105	715	610
Judicial review	HQ	-	50	50
Personal injury claims by staff, prisoners and third parties	HMPPS	50,000	49,100	900
Employment tribunal claims	HMCTS	60	-	(60)
Employment tribunal refunds, following the UK Supreme Court judgment quashing the Employment Tribunals and Employment Appeal Tribunal Fees Order 2013/1893	HMCTS	13,726	13,724	(2)
Other refund schemes to refund court fees which were charged in error or incorrectly set	HMCTS	9,296	9,296	-
Legal cases dealing with ex gratia, compensation and other claims	HMCTS	277	400	123
Refund scheme for incorrect fees charged for low value personal injury claims	HMCTS	10,920	11,659	739
Offers of compensation not accepted within time limits	CICA	400	600	200

*Supply Estimate, February 2024

Explanations for material variances:

• Details of new employment tribunal claims emerged after the Supplementary Estimates were published.

• The total value of cases ‘on-offer’ and past the deadline is £0.6 million. However, any liability would therefore be below that value. Further detail is given in CICA’s annual report and accounts 2023-24.

Table 2 Unquantifiable contingent liabilities

Description	Entity	Supply Estimate*	Annual report and accounts
Incidents incurred but not yet received: in respect of individuals who have been victims of violent crime but have not yet applied to CICA	CICA	Yes	Yes
Refund of court-ordered financial impositions paid by defendants, as a result of quashed railway ticketing offence convictions.	HMCTS	No	Yes
Tax and national insurance liability subject to the review of expenditure claims.	MoJ	No	Yes

*Supply Estimate, February 2024

Table 3 Remote (non-IAS 37) contingent liabilities

Description	Entity	Supply Estimate*	Annual report and accounts	£000
Quantified
Heathrow Airport Holdings Limited and other third parties indemnity	HMPPS	No	Yes	250,000
Unquantified
Privately managed prisons: HMPPS would be liable as underwriter of last resort to meet certain losses incurred by the privately managed prisons.	HMPPS	No	Yes
CICA: Compensation cases at appeal stage, under the jurisdiction of the First-Tier Tribunal – Criminal Injuries Compensation which may proceed to judicial review.		No	Yes

Only contingent liabilities that meet the definition within IAS 37 Provisions, Contingent Liabilities and Contingent Assets are included in the Supply Estimates.

*Supply Estimate, February 2024

Glossary

Accounting Officer		A person appointed by HM Treasury or designated by a department to be accountable for the operations of an organisation and the preparation of its accounts. The appointee is, by convention, usually the head of a department or other organisation, or the chief executive of a non-departmental public body.
Administration budget		A HM Treasury budgetary control that forms part of the resource departmental expenditure limit (DEL). It is normally spent on the running costs of the department and its agencies, including back office staff and accommodation.
Annually managed expenditure	AME	A HM Treasury budgetary control. AME is spending included in total managed expenditure, which does not fall within DEL. Expenditure in AME is generally less predictable and controllable than expenditure in DEL. AME is split between resource and capital expenditure.
Capital expenditure		Spending on assets and investment.
Cash losses		Physical losses of cash and its equivalents which we have recorded receipt of (e.g. cheques, vouchers, credit cards, electronic transfers).
Cash equivalent transfer value	CETV	The overall value, as calculated by an actuary, of an individual’s pension entitlement. This is the anticipated cost of providing the pension throughout retirement.
Claims abandoned		Losses that may arise if claims are waived or abandoned because, though properly made, it is decided not to present or pursue them.
Compensation payments		Compensation payments are made to provide redress for personal injuries (except for payments under the Civil Service Injury Benefits Scheme), damage to property etc, suffered by civil servants or others. They include other payments to those in the public service outside statutory schemes or outside contracts.
Consolidated Fund		The government’s current account, operated by HM Treasury.
Consolidated Fund Extra Receipt	CFER	Income, or related cash, received by a department that it is not authorised to retain and which are surrendered/paid over to the Consolidated Fund.
Constructive loss		A loss caused by a procurement action. For example, stores correctly ordered, delivered or provided, then paid for as correct, but later, perhaps because of a change of policy, they prove not to be needed or to be less useful than when the order was placed.
Departmental expenditure limit	DEL	A HM Treasury budgetary control. Annually voted expenditure which covers the day-to-day, planned and controllable departmental expenditure. DEL is split between resource (RDEL) and capital expenditure (CDEL).
Estimate (or Supply Estimate)		Supply Estimates are the means by which Parliament gives approval to (and grants resources for) departmental spending plans. The amount approved by Parliament is often termed ‘the Vote’. The resources granted in the Vote are specifically for the set of departmental operations covered under the ambits. The Vote also includes the net cash requirement.
Executive agency		A public body which, while being a separate entity to its parent/ sponsoring government department, is subject to significant control from the department and its ministers. Executive agencies usually have a narrow remit covering one policy area of the parent department.
Ex gratia payments		Payments made when there is no legal obligation to do so. Ex gratia payments go beyond statutory cover, legal liability or administrative rules.
Extra-contractual claims		Also known as common law claims, these are claims for damages for breach of contract.
Fees and charges		A department’s income generated from services where it is permitted to charge recipients for the service.
Financial Reporting Manual	FReM	The HM Treasury technical guide to accounts preparation for government bodies.
Fruitless payment		A payment that cannot be avoided because the recipient is entitled to it even though the department will receive nothing of use in return.
Grant-in-aid	GIA	Grant provided to a body by government for a specific purpose. Most NDPBs are grant-in-aid funded.
Inland Revenue off-payroll tax	IR35	The IR35 rules make sure that workers, who would have been an employee if they were providing their services directly to the client, pay broadly the same income tax and national insurance contributions as employees.
International Financial Reporting Standards	IFRS	The set of financial reporting standards adopted by the government, as adapted by the FReM. IFRS comprises International Accounting Standards (IAS) and IFRSs.
Managing Public Money	MPM	The HM Treasury guide for civil and other public servants containing the principles for dealing with public resources.
Materiality		The threshold above which amounts in the financial statements affect the decisions of users of the accounts. The threshold is subject to judgement and may depend on value, nature (e.g. senior staff salaries are low in value, but of significant interest to readers of the accounts), or context.
National Audit Office	NAO	Office of the Comptroller and Auditor General, which audits accounts of government bodies and carries out value for money inspections within the bodies it audits.
Net cash requirement	NCR	The limit voted by Parliament reflecting the maximum amount of cash that can be released from the Consolidated Fund to a department in support of expenditure in its estimate.
Non‑departmental public body	NDPB	A body which is not an integral part of a department, and which operates at arm’s length from ministers (in contrast to an executive agency).
Other comprehensive income/expenditure		A section of the Consolidated Statement of Comprehensive Net Expenditure which contains gains and losses which are not yet recognised in profit and loss (e.g. revaluations of non-current assets).
Private Finance Initiative	PFI	A means of funding public infrastructure or services by collaboration between the public and private sectors. Typically, a private sector contractor will build and operate an asset, which the public sector entity will use to deliver services for which it pays an annual charge.
Programme budget/expenditure		A department’s direct frontline delivery costs, including support costs directly associated with frontline service delivery.
Regularity		The principle that all consumption of resources should be made in accordance with the legislation authorising them, any applicable delegated authority and Managing Public Money.
Resource expenditure		The department’s resource budget, as voted by Parliament. Resource expenditure reflects the consumption of resources in that year.
Service concession arrangement	SCA	An arrangement whereby a public sector body contracts with a private operator to develop (or upgrade), operate and maintain the grantor’s infrastructure assets (e.g. prisons). The grantor controls or regulates what services the operator must provide.
Spending Review		A cross-government review of departmental aims and objectives and analysis of spending programmes which results in the allocation of multi-year budgetary limits.
Store losses		Losses of accountable stores through damage, obsolescence, fraud, theft, arson or any other causes.
Supply		The funds paid to the department by HM Treasury. The amount paid in the year is shown in the Statement of Changes in Taxpayers’ Equity.
Write offs		A write off is the act of writing down of a receivable balance in the annual report and accounts below its original value. Only receivables that are considered irrecoverable can be written off, although they could still be legally collectable. These will all result in a charge to the Consolidated Statement of Comprehensive Net Expenditure and a reduction to the receivables balance.

1. Includes amortisation and impairments. ↩ ↩² ↩³ ↩⁴

2. Pension schemes report under IAS 19 Employee Benefits accounting requirements. These figures therefore include cash payments made and contributions received, as well as certain non-cash items. ↩

3. Total departmental spending is the sum of resource and capital outturn less depreciation. Similarly, total DEL is the sum of resource DEL and capital DEL less depreciation in DEL, and total AME is the sum of resource AME and capital AME less depreciation in AME. ↩ ↩² ↩³

4. The 2017-18 Designation Order established the Press Recognition Panel as part of the MoJ departmental boundary. This is an administrative action on behalf of government with no change to the Lord Chancellor’s responsibilities as stated under the Royal Charter. The Department for Culture, Media and Sport remains the policy lead in relation to the Press Recognition Panel. ↩