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Departmental Finance

Volume 410: debated on Friday 19 September 2003

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To ask the Secretary of State for Defence if he will place in the Library copies of (a) operating cost statements, (b) statements of recognised gains and losses, (c) cash flow statements and (d) the fixed asset register maintained by his Department's management groupings since the financial year 1999–2000. [130747]

I will write to the hon. Member and a copy of my letter will be placed in the Library of the House.

To ask the Secretary of State for Defence what financial information is maintained by his Department's management groupings. [130748]

A management grouping is the lowest level at which a complete set of financial ledgers is kept. The Department's management grouping holds all the accounting information necessary to prepare the management grouping resource accounts. It also provides the relevant accounting information to the Top Level Budget (TLB) holder to enable the TEB to prepare its resource account submissions for the publication of the overall departmental resource accounts.