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The census collection is designed so that each group of postcodes should contain at least 100 people (50 in Scotland).

Materiality: communicating audit matters for 2020 year-ends

The BOLD team is working with the Centre for Data Ethics and Innovation ( CDEI) on a data subject engagement project between May 2022 and March 2023. This report is experimental statistics because it is the first time that probation and alcohol and drug treatment data sets have been linked. The characteristics associated with a decreased likelihood of successfully completing treatment included: We describe how many of the offenders we could link in the NDTMS data set were in treatment, either on the date they were sentenced or at some point after sentencing and between August 2018 and March 2022. We also consider the rate of offenders who access treatment within 3 weeks of being sentenced.Again, the characteristics associated with a decreased likelihood of accessing treatment have confidence intervals to the left of the red dashed line, while those associated with an increased likelihood of accessing treatment have confidence intervals to the right of this line. 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. We used this information to link these systems using deterministic and probabilistic approaches. More information on the approaches we took in this report is available in the methodology report. For offenders accessing treatment, we saw substantial reductions in their main substance of use and in the frequency they reported using these substances. We need to better understand how changes in substance use relate to the likelihood of successfully exiting the treatment system and how these outcomes relate to reoffending behaviours. 5. Strengths and limitations

DRR Meanings | What Does DRR Stand For? - All Acronyms

People accessing treatment are asked for consent to share their information. Part of this consent explicitly includes provisions for linking their information with other administrative data sets.

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Given the sizeable minority of people who are already in treatment when they are sentenced, it would be helpful to know the date of their main offence. This will help analysts to determine more accurately when people start treatment, compared with the offence that triggered the sentence. Other community sentence requirements

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The statistical models described in previous sections ‘3.2 Linking probation and treatment data sets’ and ‘3.3 Pathways between probation and treatment’ showed that people were less likely to access treatment if the year they received their treatment requirement was the most recent one (2021 to 2022). It is possible that this is simply due to people from earlier years having a longer time to access treatment. For example, people who were sentenced in March 2022 would have had a limited amount of time to access treatment compared with those who were sentenced in March 2019.The work will also inform communications about the aims of BOLD and help us to understand whether the relevant audiences are content with the steps we took to safeguard their data. Full details of the outputs from this statistical model are available in the data tables (table 8). We will use data that helps us to identify the specific courts (and associated probation regions) that are sentencing offenders to an ATR or DRR. This will enable the project to see more clearly where the pathways between probation and treatment are working effectively or not. The probabilistic linkage methodology helps to mitigate this issue, but does not eliminate it entirely. For example, we do not have the information available to completely adjust the linkage methodology to account for people moving from one part of the country to another. 6. Suggested improvements 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?