Question to the Ministry of Justice:

To ask the Secretary of State for Justice, pursuant to the Answer of 25 March 2019 to Question 231973 on HM Courts and Tribunals Service: Consultants, for what reason the figure for the total spend by the HM Courts and Tribunals Service on consultancy in 2016-17 provided in that Answer differs from the total figure for that expenditure published on page 47 of the HM Courts & Tribunals Service Annual Report and Accounts 2016-17.

The previous parliamentary question 231973 asked for total spend on consultancy in 2016-17, so the figures provided were extracted from the Bravo contract system which reports all spend that has been invoiced during the reporting period.

HM Courts & Tribunals Service Annual Report and Accounts 2016-17 are prepared on an accruals basis - this is when the cost is recognised within the relevant period in which the department derives the benefit of the services acquired or consume the goods purchased, regardless of when invoices are received or payment was made – and is the reason why the Answer to Question 231973 differs.

The Annual Report & Accounts are prepared in accordance with accounting standards and are subject to audit.

By making use of consultants, the department can save on salary, national insurance and pension costs associated with permanently employing individuals whose skills may not be needed after a set period.