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