The NAO’s work in the sector includes a financial audit of the
Ministry of Defence (a
complex Department with around £90 billion of fixed assets and an
annual budget of nearly £34 billion) and the production of a number
of VfM reports assessing the Department's spending.
These cover the MoD's ability to support current operations, and
its maintenance and development of military capabilities to meet
future requirements. We focus on aspects of operational
effectiveness, support for Armed Forces, major equipment
acquisitions, and underpinning infrastructure such as the Defence
Estate.