Recommendation 16

The Department claimed it has fulfilled previous Committee recommendations, albeit that it accepted that some improvements were on-going.42 The National Audit Office has found that the Department has made improvements to its analysis and reporting, for example improving the presentation and transparency of its Equipment Plan report.43 However, the Department could not demonstrate that its quality assurance work had ensured that the Plan was based on consistent and fully documented data and assumptions. In addition, the Department found errors in its 2017–2027, 2018–2028 and 2019–2029 reports after publication.44 38 C&AG’s report, para 2.13 39 C&AG’s report, para 18 40 Qq 84, 92 41 Q 90 42 Q 9 43 C&AG’s report, para 2.16 44 C&AG’s report, para 18 Defence Equipment Plan 2020–2030 13 2 Managing the funding shortfalls Re-balancing the equipment programme