I always wondered how much it actually costs the MoD to audit that 28 pounds per day allowance (or whatever it is now): There were two full-time JPA audit clerks (that I knew of) at my last base, who had to trawl through thousands of receipts to confirm that the day's allowance had been spent within the rules. It would be interesting to see how much those individuals "saved" the tax payer per anum in recovering "incorrectly" spent monies, versus the cost of their annual salaries.