Expenditure by the National Offender Management Service (NOMS) is not routinely divided between offender services for adults and non-adults. By deducting expenditure on the Youth Justice Board, its Sponsor Unit and an estimate of Probation Boards’ contributions to Youth Offending Teams, from the total NOMS expenditure for 2006-07, the estimated expenditure relating to adults is £3.9 billion. Extracting a precise figure across all offender management activity would involve disproportionate cost.