The MOD have been unable to provide evidence to support the existence and value of certain assets and inventory balances. In addition, the Department’s accounting policies are not fully compliant with International Financial Reporting Standards.
The Ministry of Defence does not place sufficient emphasis on financial management in its decision making. Annual financial plans at the MOD have been over-committed. During 2009-10 the Department had to find additional savings of £800 million to bring its planned expenditure back into line with its budgets.
The MOD, one of the largest landowners in the UK, has strengthened its estate planning and achieved significant receipts from disposal of property. However, the changes are not yet sufficient to drive value for money for the taxpayer rigorously.
The NAO has reported on the 2012-22 Equipment Plan of the Ministry of Defence.
Central Departmental decisions by the Ministry of Defence to try to balance the defence budget have reduced its cash-flow requirements in the short-term but at a long-term cost that represents poor value for money for the taxpayer.
The MOD acted promptly to revert to the decision to buy the vertical take-off version of the Joint Strike Fighter but will have to manage significant risks.
This short guide is one of 17 we have produced covering our work on each major government department. It summarises our work on the Ministry of Defence during the last Parliament.
This paper is the result of research undertaken in June 2009 in response to a House of Commons Defence Select Committee request that the NAO identify the views of Non-Governmental Organisations (NGOs) about the Government’s Comprehensive Approach.
This briefing has been prepared for the Defence Committee of the House of Commons to provide an overview of the work and performance of the Ministry of Defence in the financial year 2008-09 and subsequent months.
The current defence programme is unaffordable, according to a report from the National Audit Office. The Ministry of Defence has already reduced the deficit between the defence budget and planned expenditure by £15 billion, but a shortfall of between £6 billion and £36 billion remains. The financial crisis means a substantial increase in funding is […]
A report released today by the National Audit Office has found that the clinical treatment and rehabilitation of service personnel seriously injured on military operations are highly effective. The report notes, however, that the rate of illness and minor injury among personnel on operations has almost doubled in three years. Military commanders, and the patients to […]
This report looks at how much the Treasury’s Value for Money savings programme has improved value for money across government. The programme aims to achieve government-wide annual savings of £35 billion from 2008-09 to 2010-11.
This report examines the MoD’s progress implementing digital transformation.
Red Dragon – a project by the Ministry of Defence (MOD), Welsh Assembly Government and the then Welsh Development Agency (the Welsh Authorities) to provide modern aviation repair facilities at St Athan, South Wales – has cost the taxpayer around £113 million, although it was meant to have saved MOD money and protected jobs in […]
Over the past ten years, the Ministry of Defence has introduced a number of reforms to the way it procures defence equipment, but its performance on Major Projects remains variable. As part of its annual report to Parliament, the National Audit Office examined twenty of the largest defence equipment projects. The report found that, during […]
The programme to maintain the UK’s nuclear deterrent beyond the life of the current system, with the introduction into service of the first of a new class of submarines in 2024, is at an early stage, but the Ministry of Defence has made good progress establishing programme management arrangements and engaging stakeholders. The timetable is […]
A National Audit Office report has found that the condition of 90 per cent of the Service Families Accommodation in Britain is at the two highest of four standards. However a specially-conducted survey has however revealed that, while 52 per cent of Service families feel their Ministry of Defence accommodation is in a good condition, […]
The National Audit Office has identified errors in specialist pay, allowances and expenses paid to the Armed Forces via their Payroll and Human Resources system, as well as the inadequacy of evidence to support certain fixed assets and stock balances in the financial statements. For this reason, the Comptroller and Auditor General has qualified his […]
The provision of support for troops in Iraq and Afghanistan is made more difficult because they operate in remote locations and harsh conditions. A report today from the National Audit Office finds that, despite the challenging operational environments, the MOD has successfully delivered around 300,000 personnel and 90,000 tonnes of freight to Iraq and Afghanistan […]