Parliamentary

34
Use of Resources
The following table compares the Estimate with the outturn for resource and capital
MPs Expenses
Subhead A
Estimate Outturn Underspend/
Overspend
£’000 £’000 £’000
MPs’ salary 49,198 48,386 812
MPs’ staff salary and pensions 74,750 67,132 7,618
MPs’ expenses (capped) (1) 28,137 18,781 9,356
MPs’ expenses (uncapped) (1) 12,649 5,557 7,092
Winding up 0 91 (91)
Subtotal 164,734 139,947 24,787
IPSA Operating costs
Subhead B (2)
IPSA Staff 3,576 3,330 246
Non Staff Costs (3) 1,953 1,644 309
Non Cash 835 944 (109)
Subtotal 6,364 5,918 446
Subhead C
Unallocated Provision 0 0 0
Subtotal 0 0 0
Subhead D
Provisions and Impairments 1,000 46 954
Subtotal 1,000 46 954
Total Resources Estimate 172,098 145,911 26,187
Capital 2,602 435 2,167
Total Estimate 174,700 146,346 28,354
(1) MPs’ expenses are divided into capped budgets (principally accommodation, staffing and office-based
costs) and uncapped budgets (travel and subsistence). A detailed breakdown is shown in Note 7 to the
accounts.
(2) IPSA’s operating costs are in Subhead B on the Estimate which includes the Compliance Staff cost.
Non-staff costs are set out in detail in Note 9 of the accounts.
(3) IPSA drew down the unallocated provision of £16.572m in January 2012.
(4) IPSA has a new Subhead D for provisions and impairments which carry over the year end. This year the
provision was used for early departure costs.
On resource, capital and cash the actual requirement was less than that requested. The main cause of this
outcome was that the Estimate was based on the assumption that MPs would claim the maximum possible
under the new Scheme.
IPSA Annual Report and Accounts 2011-2012