1 Introduction
1. The Supplementary Estimates for the Ministry
of Defence (MoD) for the financial year 2012-13 were laid before
Parliament on 13 February 2013, with those for other Government
Departments.[1] The Supplementary
Estimates are the vehicle by which the Government requests extra
resources from Parliament in excess of the amounts requested in
the Main Estimates. The Main Estimates for 2012-13 were presented
to Parliament on 19 April 2012. The MoD is responsible for two
Estimates: the Ministry of Defence Estimate; and the Armed Forces
retired pay, pensions etc Estimate. Parliament approved the Supplementary
Estimates on 6 March 2013.[2]
2. Departments are required to prepare an Estimates
Memorandum to accompany each Estimate presented to the House.[3]
These Memoranda are intended to provide Committees with additional
information and useful explanations on the spending proposals
being put before Parliament. The MoD provided us with an explanation
of the key elements of its two Estimates; these Memoranda are
published with this Report.[4]
These Memoranda were agreed by the MoD Permanent Under Secretary
although his endorsement was not included on them. It
is standard practice for Estimates Memoranda to be signed off
by the relevant Director General Finance on behalf of the Department's
Accounting Officer (usually the Permanent Under Secretary). We
recommend that, in future, the MoD adopt this practice.
3. We sought further information about the reasons
behind the changes in the Supplementary Estimates in 2012-13,
the MoD's supplementary memorandum responding to our request is
also published with this Report.[5]
The purpose of this Report is to highlight some features of particular
interest such as the use of Budget Exchange and the cost of operations.
1 HM Treasury, Central Government Supply Estimates
2011-12 Supplementary Estimates, HC 894, 13 February 2013 Back
2
Votes and Proceedings, 6 March 2013, pp 911-914 Back
3
Guidance on the content of Estimates memoranda is prepared jointly
by the Scrutiny Unit of the House of Commons and the Treasury
and published in the Treasury's Estimates Manual Back
4
Ev 1 and Ev 13 Back
5
Ev 14 Back
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