Ministry of Defence - Performance Report 2001/2002




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	Contents Previous Next		Ministry of Defence Consolidated Departmental Resource Accounts 2001-02 CONTENTS Annual Report History and Background Principal Activity Departmental Boundary Future Developments Fixed Assets Research and Development Net Expenditure Operating and Financial Review Management Composition of Defence Management Board (DMB), during the year ended 31 March 2002: The Methodology of Senior Appointments Pension Liabilities Elements of Remuneration Performance Schemes Employees Payments to Suppliers Environmental Protection Policy Departmental Report Financial Instruments Appropriation Accounts Commitment to Effective Corporate Governance Auditor Operating and Financial Review Results Explanation of variances against Estimate—Net Resource Outturn Explanation of variances against Estimate—Net Cash Requirement Financial position Public Private Partnership Future periods Statement of Accounting Officer's Responsibilities Statement on Internal Control The Certificate of the Comptroller and Auditor General to the House of Commons Respective responsibilities of the Accounting Officer and Auditor Basis of audit opinion Qualified opinion arising from limitation in scope and expenditure in excess of amounts authorised Report of the Comptroller and Auditor General to the House of Commons Section 1: Summary Section 2: Is the Department still making good progress to implement Resource Accounting effectively? Section 3: Are the Department's Resource Accounts for 2001-02 true and fair? Section 4: Is the Department's resource outturn within the limits approved by Parliament? Section 5: Ministry of Defence—Votes A SCHEDULE 1 Summary of Resource Outturn for the year ended 31 March 2002 SCHEDULE 2 Operating Cost Statementfor the year ended 31 March 2002 SCHEDULE 3 Balance Sheetas at 31 March 2002 SCHEDULE 4 Cash Flow Statementfor the year ended 31 March 2002 SCHEDULE 5 Resources by Departmental Aim and Objectivesfor the year ended 31 March 2002 Notes to the Accounts 1. Statement of Accounting Policies Introduction Accounting Convention Basis of preparation of Departmental Resource Accounts Net Operating Costs Fixed Assets Intangible Assets Tangible Fixed Assets Donated Assets Impairment Disposal of Tangible Fixed Assets Leased Assets Private Finance Initiative (PFI) Transactions Investments Stocks and Work-in-Progress Provisions for Liabilities and Charges Reserves Pensions Early Departure Costs Cost of Capital Charge Foreign Exchange 2. Staff Numbers and Costs Ministerial Salaries and Allowances Ministerial Pensions Benefits-in-kind for Ministers Pensions 3. Other Operating Costs 4. Operating Income 5. Net Interest Payable 6. Reconciliation of Net Operating Cost to Control Total and Net Resource Outturn 7. Intangible Assets 8. Tangible Fixed Assets 9. Investments 10. Related Party Transactions Fleet Air Arm Museum National Army Museum Royal Air Force Museum Royal Marines Museum Royal Naval Museum Royal Navy Submarine Museum Oil and Pipelines Agency (profits to be surrendered to the Consolidated Fund after the year-end). Other Joint Ventures and Collaborative Projects 11. Stocks and Work in Progress 12. Debtors 13. Cash at Bank and in Hand 14. Creditors: amounts falling due within one year 15. Creditors: amounts falling due after more than one year 16. Provisions for Liabilities and Charges Analysis of amount charged/(credited) to Operating Cost Statement General Nuclear Decommissioning Other Decommissioning and Restoration Early Retirement Pensions Other 17. Reconciliation of Net Operating Costs to changes in General Fund Surplus arising on restructuring of DERA Transactions in respect of DERA restructuring 18. Reserves 19. Capital Commitments 20. Financial Commitments 21. Private Finance Initiative (PFI) Commitments 22. Contingent Liabilities 23. Post Balance Sheet Events QinetiQ Quinquennial Valuations Recovery of HMS Sussex 24. Notes to Schedule 5 Objective 1: Achieving success in the tasks we undertake Objective 2: Being ready to respond to the tasks that might arise Objective 3: Building for the future Attribution to Objectives Capital employed 25. Restatement of Balance Sheet and Operating Cost Statement at 31 March 2001 26. Segmental Analysis of Net Resource Outturn by Top Level Budget (TLB) Holders 27. Financial Instruments Liquidity risk Interest rate risk Foreign currency risk Fair values 28. Losses and Special Payments 29. Non-Operational Heritage Assets 30. Entities within the Departmental Boundary 31. Votes A Statement - Statement of Approved Maximum Armed Forces Numbers

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Ministry of Defence Consolidated Departmental Resource Accounts 2001-02