Details of expenditure by the Department on consultants in each of the past five financial years is as follows:
£ million 2002-03 227.5 2003-04 239.5 2004-05 193.3 2005-06 72.1 2006-07 82.9
The business units within the Department currently use separate accounting systems which record expenditure differently. The totals include either the value of purchase orders raised or actual spend incurred. Purchase order values record the anticipated spend level, but the actual invoice value for completed work may differ and could be paid in a future financial year.
The Professional Services Forum definition of consultancy has been applied since 2005-06 resulting in more accurate coding of expenditure.