The questions refer to two distinct financial years' supply estimates. Those estimates reflect the sum of activities planned by the Department for those years. The Department's main estimate covers the outcome of its annual financial planning activity which allocates its budget to the projects and activities Defence will deliver that year. Annual plans are based on long term planning and forecasting, particularly the ten year Equipment Plan.

Supplementary Estimates are a more mature position reflecting actual spend against these plans. Changes may reflect reprioritisation or updated plans as work progresses. These differences were not unexpected as the Ministry of Defence (MOD) adjusts budget profiles to reflect emerging requirements. The MOD's spending activities are set out in its Annual Report and Accounts. These can be found at the following link:

https://www.gov.uk/government/publications/ministry-of-defence-annual-report-and-accounts-2018-to-19

The questions refer to two distinct financial years' supply estimates. Those estimates reflect the sum of activities planned by the Department for those years. The Department's main estimate covers the outcome of its annual financial planning activity which allocates its budget to the projects and activities Defence will deliver that year. Annual plans are based on long term planning and forecasting, particularly the ten year Equipment Plan.

Supplementary Estimates are a more mature position reflecting actual spend against these plans. Changes may reflect reprioritisation or updated plans as work progresses. These differences were not unexpected as the Ministry of Defence (MOD) adjusts budget profiles to reflect emerging requirements. The MOD's spending activities are set out in its Annual Report and Accounts. These can be found at the following link:

https://www.gov.uk/government/publications/ministry-of-defence-annual-report-and-accounts-2018-to-19

The questions refer to two distinct financial years' supply estimates. Those estimates reflect the sum of activities planned by the Department for those years. The Department's main estimate covers the outcome of its annual financial planning activity which allocates its budget to the projects and activities Defence will deliver that year. Annual plans are based on long term planning and forecasting, particularly the ten year Equipment Plan.

Supplementary Estimates are a more mature position reflecting actual spend against these plans. Changes may reflect reprioritisation or updated plans as work progresses. These differences were not unexpected as the Ministry of Defence (MOD) adjusts budget profiles to reflect emerging requirements. The MOD's spending activities are set out in its Annual Report and Accounts. These can be found at the following link:

https://www.gov.uk/government/publications/ministry-of-defence-annual-report-and-accounts-2018-to-19

The Supplementary Estimates 2018-19 relate to the activities described for 2018-19 budget, while the Main Estimates 2019-20 reflect the activities for the 2019-20 budget.

The Supplementary Estimates 2018-19 relate to the activities described for 2018-19 budget, while the Main Estimates 2019-20 reflect the activities for the 2019-20 budget.

The Supplementary Estimates 2018-19 relate to the activities described for 2018-19 budget, while the Main Estimates 2019-20 reflect the activities for the 2019-20 budget.

The Ministry of Defence is committed to appropriate transparency of its finances, and we make regular reports to Parliament on our expenditure as well as being subject to regular National Audit Office studies on various aspects of our expenditure. In particular, we produce an account of the Department's actual expenditure every year in the Annual Report and Accounts, and we also publish annually a detailed report on the Equipment Plan, focusing on departmental spending on the procurement and support of military equipment. These reports set out actual expenditure at the end of the relevant financial year. We published the 2018-19 Annual Report before the summer recess and the equipment plan report is due to be published later this year.

The figures concerned are estimates and are subject to variations in expenditure that take place throughout the year as the Department undertakes its business. The definitive record of our expenditure is set out in the Annual Report and Accounts and Equipment Plan. The Annual Report for the year ending 31 March 2020 will be published in summer 2020 and the Equipment Plan 2019 is due to be published later this year. The latest versions of both publications can be found at:

https://www.gov.uk/government/publications/ministry-of-defence-annual-report-and-accounts-2018-to-19

https://www.gov.uk/government/publications/the-defence-equipment-plan-2018

The Ministry of Defence is committed to appropriate transparency of its finances, and we make regular reports to Parliament on our expenditure as well as being subject to regular National Audit Office studies on various aspects of our expenditure. In particular, we produce an account of the Department's actual expenditure every year in the Annual Report and Accounts, and we also publish annually a detailed report on the Equipment Plan, focusing on departmental spending on the procurement and support of military equipment. These reports set out actual expenditure at the end of the relevant financial year. We published the 2018-19 Annual Report before the summer recess and the equipment plan report is due to be published later this year.

The figures concerned are estimates and are subject to variations in expenditure that take place throughout the year as the Department undertakes its business. The definitive record of our expenditure is set out in the Annual Report and Accounts and Equipment Plan. The Annual Report for the year ending 31 March 2020 will be published in summer 2020 and the Equipment Plan 2019 is due to be published later this year. The latest versions of both publications can be found at:

https://www.gov.uk/government/publications/ministry-of-defence-annual-report-and-accounts-2018-to-19

https://www.gov.uk/government/publications/the-defence-equipment-plan-2018

The Ministry of Defence is committed to appropriate transparency of its finances, and we make regular reports to Parliament on our expenditure as well as being subject to regular National Audit Office studies on various aspects of our expenditure. In particular, we produce an account of the Department's actual expenditure every year in the Annual Report and Accounts, and we also publish annually a detailed report on the Equipment Plan, focusing on departmental spending on the procurement and support of military equipment. These reports set out actual expenditure at the end of the relevant financial year. We published the 2018-19 Annual Report before the summer recess and the equipment plan report is due to be published later this year.

The figures concerned are estimates and are subject to variations in expenditure that take place throughout the year as the Department undertakes its business. The definitive record of our expenditure is set out in the Annual Report and Accounts and Equipment Plan. The Annual Report for the year ending 31 March 2020 will be published in summer 2020 and the Equipment Plan 2019 is due to be published later this year. The latest versions of both publications can be found at:

https://www.gov.uk/government/publications/ministry-of-defence-annual-report-and-accounts-2018-to-19

https://www.gov.uk/government/publications/the-defence-equipment-plan-2018

The Ministry of Defence is committed to appropriate transparency of its finances, and we make regular reports to Parliament on our expenditure as well as being subject to regular National Audit Office studies on various aspects of our expenditure. In particular, we produce an account of the Department's actual expenditure every year in the Annual Report and Accounts, and we also publish annually a detailed report on the Equipment Plan, focusing on departmental spending on the procurement and support of military equipment. These reports set out actual expenditure at the end of the relevant financial year. We published the 2018-19 Annual Report before the summer recess and the equipment plan report is due to be published later this year.

The figures concerned are estimates and are subject to variations in expenditure that take place throughout the year as the Department undertakes its business. The definitive record of our expenditure is set out in the Annual Report and Accounts and Equipment Plan. The Annual Report for the year ending 31 March 2020 will be published in summer 2020 and the Equipment Plan 2019 is due to be published later this year. The latest versions of both publications can be found at:

https://www.gov.uk/government/publications/ministry-of-defence-annual-report-and-accounts-2018-to-19

https://www.gov.uk/government/publications/the-defence-equipment-plan-2018

The Ministry of Defence is committed to appropriate transparency of its finances, and we make regular reports to Parliament on our expenditure as well as being subject to regular National Audit Office studies on various aspects of our expenditure. In particular, we produce an account of the Department's actual expenditure every year in the Annual Report and Accounts, and we also publish annually a detailed report on the Equipment Plan, focusing on departmental spending on the procurement and support of military equipment. These reports set out actual expenditure at the end of the relevant financial year. We published the 2018-19 Annual Report before the summer recess and the equipment plan report is due to be published later this year.

The figures concerned are estimates and are subject to variations in expenditure that take place throughout the year as the Department undertakes its business. The definitive record of our expenditure is set out in the Annual Report and Accounts and Equipment Plan. The Annual Report for the year ending 31 March 2020 will be published in summer 2020 and the Equipment Plan 2019 is due to be published later this year. The latest versions of both publications can be found at:

https://www.gov.uk/government/publications/ministry-of-defence-annual-report-and-accounts-2018-to-19

https://www.gov.uk/government/publications/the-defence-equipment-plan-2018

The Strategy, which will be titled The UK's Defence Contribution in the High North, will be published shortly.

The Ministry of Defence is firmly committed to a number of space programmes, and we are continually assessing our space capabilities, coherence and requirements. Our strategic work on space has developed significantly and will play a key role in Spending Review decisions. We expect to publish later this year.

Steel for our major defence programmes is generally sourced by our prime contractors from a range of UK and international suppliers and that remains the case. This Government is committed to creating the right conditions in the UK for a competitive and sustainable steel industry. It publishes its future pipeline for steel requirements, together with data on how Departments are complying with steel procurement guidance at the following link:

www.gov.uk/government/publications/steel-public-procurement

This enables UK steel manufacturers to better plan and bid for Government contracts.

It is too early to comment on the sourcing of steel for the Fleet Solid Support ships.

The budgetary arrangements for the Transformation Fund will be considered in the Spending Review.

In addition to the budget, we need to look at the behaviours that have resulted in previous SDSRs not being fulfilled—I dwelled on that in my speech at the sea power conference. We need more honesty about the costs and what it will take to deepen our partnership with industry to ensure the long order books that reduce the cost of procurement. We know what needs to be done, and that should be our focus, as well as talking to the Treasury.

The Ministry of Defence is firmly committed to a number of space programmes, and we are assessing our space capabilities, coherence and requirements. Our strategy work on space has developed significantly and will play a key role in Spending Review decisions. we are currently reviewing the right timing for publication of our strategy.

The role of the US Director Operational Test and Evaluation (DOT&E) is to provide independent analysis and make recommendations on US defense programmes. We have a strong relationship with DOT&E and we actively share approaches to develop effective and efficient solutions to some of our common challenges.

The Ministry of Defence regularly engages with the Department for Defense on programmes like F-35 Lightning, where the UK is an intrinsic part of the operational test team, and the Joint Light Tactical Vehicle. All issues raised within the DOT&E report are understood and, where applicable to our programmes, are being actively managed by the relevant stakeholders.

The Defence Arctic Strategy is due to be published in the spring.

Building International Capability for Defence is a priority. As mentioned in the Modernising Defence Programme report Mobilising, Modernising and Transforming Defence, part of our approach is the creation of an International Civilian Defence Cadre. Planning for this is currently under way and the intent is to create a dedicated support team due to stand-up later this year.