Recommendation 20

Pressed on the £4 billion for which there are no plans yet, the Department explained that the target is based on an assumption of what the TLBs can deliver. The Department told us that Head Office scrutinises about 80 of the 400 projects in setting its savings targets for TLBs, as it is not possible to look at all the Department’s projects across all TLBs in any one year. The £4 billion is based on what it believes TLBs can find in the remaining 320 projects through re-scoping and re-prioritising work. Head Office’s aim is to set ‘taut but realistic’ budgets for each year of the Plan.44 36 Q127; NAO Figure 9 37 NAO report paragraphs 2.10, 2.15 and Figure 9 38 Q122 39 Q126 40 Q129 41 Qq 129–130 42 NAO report Figure 8 43 Q96 44 Q96 Ministry of Defence Equipment Plan 2021–31 13