It is irritating that it’s never Treasury (and Government Accounting rules) inflexibility or sheer bloody mindedness held to blame for these inevitable “re-profiling” exercises. Some parts of the MoD could have told the NAO that amazing revelation over 15 years ago. I remember, about then, being ticked off by the chairman of a meeting for being flippant. I had merely pointed out that we had proposed yet another “save to spend” measure.