The substance misuse demonstrator pilot includes a project where MOJ and DHSC are working together to explore the pathway into treatment when people receive ATRs and DRRs at court. We applied the same kind of multilevel logistic regression to offenders sentenced to a DRR. The results are in figure 3. Full details of the outputs from this statistical model are available in the data tables (table 16).

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In partnership with Bloomsbury Professional, ICAEW have provided eligible firms with free access to Bloomsbury’s comprehensive online library of over 60 titles from leading tax and accounting subject matter experts. The postcode TR16 4HZ does not show a significant deviation from the average figures for the UK. In the UK as a whole, the average figures are approximately as follows for relationship statuses: 45% married, 38% single, 9% divorced, 6% widowed, and 2% separated. The characteristics associated with a decreased likelihood of successfully completing treatment included:The report Substance misuse treatment for adults: statistics 2021 to 2022 showed 607 people starting treatment with an ATR and 1,118 people starting treatment with a DRR in England. However, the referral source is self-reported by people accessing treatment. This report uses statistics on alcohol and drug misuse treatment for adults from the NDTMS. The aim of this project is to improve the criminal justice and treatment systems’ response to substance misuse. It has 3 objectives to achieve this aim. Engaging and consulting with the relevant audiences for the overall BOLD project will help improve and refine the individual pilot projects. This means we are seeking views on acceptable uses and forms of analysis of shared data.

Materiality: communicating audit matters for 2020 year-ends

The low proportion of people with an ATR or DRR who accessed treatment within 3 weeks of their sentencing date seems to show that local working arrangements can be improved. This would require better co-ordination between courts, probation and treatment services. Local service level agreements setting out clear roles, responsibilities and accountability at all stages in the process may be useful. More information in pre-sentencing reports It is important that evidence on the cost-effectiveness of sentencing people to an ATR or DRR is developed. DHSC should work with MOJ to ensure the best possible data is made available to describe the costs and benefits from an ATR or DRR sentence compared with other sentencing options. 6.4 System improvements Better co-ordination between local services To develop the evidence base on the pathways between probation and treatment, including assessing treatment outcomes for those offenders who engage with treatment services. This report is part of this objective. being sentenced to an ATR with a main offence category of drink driving (compared with those with a main offence category of violence)The probabilistic linkage process linked 15,891 offenders (40.9%) with at least one treatment record during this same period. There was an error rate of around 1 in 1,000, which means we are 99.9% confident that the records from the 2 separate systems correctly aligned. The results in this report are based on this probabilistic linkage approach. Figure 9: frequency of substance use for offenders sentenced to an ATR and categorised as ‘alcohol only’ in the 28 days preceding the TOP assessment Substance Overall, the UK considers itself to be healthy - 82% of residents rated their health as Very Good or Good. The full breakdown is as follows for the United Kingdom: 48.4% Very Good, 33.5% Good, 12.8% Fair, 4.1% Bad and 1.2% Very Bad.

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A more detailed profile, broken down by offender characteristics, of people sentenced to an ATR or DRR and who had at least one treatment record is available in the data tables (tables 1 and 2). 3.3 Pathways between probation and treatment Treatment status of people sentenced to an ATR or DRR Previously, auditors were required to provide an explanation of how they had applied the concept of materiality in planning and performing an audit and they had to specify the overall materiality threshold used (ie materiality for the financial statements as a whole). These disclosures may have included the threshold for performance materiality though this was not a requirement. The length of time a person has been resident in the UK has been calculated from the time a resident most recently arrived in the UK (excluding holidays/short stays outside the UK).To be eligible for a drug rehabilitation requirement ( DRR), the court must be satisfied that the offender: It’s possible that some of those who do not access treatment were prevented from doing so – for example, by receiving a prison sentence as a result of breaching their community sentence. We can explore this in more detail in future iterations of data-sharing between MOJ and DHSC (see section ‘7.1 Data for the next phase of the project’ below). Characteristics associated with treatment engagement Under revised ISA 701, auditors must now include the threshold set for overall materiality and performance materiality in the auditor’s report, as well as an explanation of the significant judgements made by the auditor in determining both overall materiality and performance materiality. This might include, for example, the rationale for the determination of performance materiality, as well as the rationale for a change in basis or any significant revisions to both overall and performance materiality through the course of the audit. Given the profound impact COVID-19 has recently had on businesses, this may be particularly relevant in the current environment. When do the revisions take effect? One of the main eligibility criteria for a court to issue an ATR or DRR is that the offender is willing to engage in treatment. The findings in this report suggest that many offenders do not access treatment. One explanation for this could be that the pre-sentencing reports (a requirement in the process for sentencing an offender to an ATR or DRR) do not accurately reflect the offender’s willingness to comply with the treatment requirement. The underlying reasons will need to be explored further. 7. Next steps Even though the proportion of people who reported using other substances was small (from figure 7), people in the later TOP review reported using other substances more often than at the start of treatment. These substances included: