(2) what allegations were investigated by the Police Fraud Squad.
Detectives from the Ministry of Defence Police Fraud Squad (MDPFS) Anti Corruption Unit began a criminal investigation in June 2007 and delivered their findings in April 2008.
The MDPFS were tasked to investigate the following:
Was there any criminality evident in the procurement and gifting of the helicopters, by any UK MOD, overseas personnel, or contractors involved in the procurement process?
Was there any misappropriation of Government funds?
Were the procured helicopters value for money in respect of Government Funds being used for purchase?
The cost of this investigation, which ensued as a result of an inquiry made by the Defence Fraud Analysis Unit in August 2007, was £500, covering travel and expenses incurred, but not salary costs. The costs of salary relating to this investigation are not held centrally and cannot be provided.
The investigation stated that two helicopters were procured and gifted to the Government of Nepal in accordance with the Letter of Agreement, and that the Royal Nepal Army became the end user of the helicopters. The two helicopters were not new production models, but they had been subject to a complete overhaul prior to purchase and subsequent gifting to the Government of Nepal.
The investigation found that there was no evidence to suggest that the mainframe numbers and logbook numbers did not match, and that all logbooks and service records were signed as correct on date of purchase.
With the investigation concluding that there was no evidence of criminality in the procurement and purchase process of these helicopters, nor any misappropriation or misuse of UK Government funds, the Ministry of Defence police fraud squad made no recommendations.