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13.1  |  Resources
686.  The HCDC welcomed the MOD’s decision to provide earlier estimates of NACMO,
but maintained its view that the MOD should include the cost of commenced operations
in its Main Estimates at the beginning of the financial year.
687.  The Inquiry is aware of two interventions by the PAC/NAO in relation to
expenditure in Iraq.
688.  The FCO’s Financial Compliance Unit (FCU) visited Baghdad in April/May 2005 to
review the Embassy’s financial controls.429 The FCU found no evidence of fraud, but did
identify write‑offs totalling approximately £13,000 relating to mobile phone bills, where
either the phone had been lost and subsequently used or the individual user could
not now be identified. In addition, Iraqi staff had incurred charges totalling more than
£24,000 on personal calls from mobile phones. The FCU concluded that was unlikely to
be recoverable, and should be paid for by the Embassy.
689.  The FCO’s phone service provider alerted the FCO at the end of June 2005 that
they had concerns over the level of activity logged against one FCO satellite phone.430
As a precaution, the service provider had barred the phone on 24 June. The FCO
switched off all its active satellite phones in Iraq on 15 July, and terminated the
associated line rental agreements.
690.  Sir Michael Jay reported to the PAC on 15 February 2006 that the FCU was
investigating a loss of £594,000 as a result of two satellite phones being stolen or
misappropriated.431 Sir Michael outlined some of the weaknesses in FCO systems that
had already been identified, highlighting the failure of officials in London to challenge the
bills which they received, and some of the improvements which had already been made.
691.  At the request of the PAC, the NAO reported to it in July 2006 on the outcome
of the FCU’s investigation (in the context of the NAO’s report on the FCO’s 2005/06
Resource Accounts).432 The FCU had found that the IPU had ordered 10 satellite phones
in September 2003 for use in Iraq. The phones had been made ready for use before
being dispatched. Weaknesses in the controls over the physical location, storage, billing
and payment for the phones had led to the loss of two of the phones (together with
another that had been rented previously) remaining undetected until June 2005. Despite
extensive enquiries the FCU had not been able to establish who was responsible for the
theft and subsequent misuse of the phones. The FCU had calculated the full extent of
the loss at £594,370; the bill for one phone for June 2005 had been over £212,000.
429 Minute Major to Chaplin, 5 May 2005, ‘Financial Compliance Unit (FCU) Visit to Baghdad: 19 April –
5 May’.
430 Comptroller and Auditor General, Theft and Misuse of Satellite Phones in Iraq, 18 July 2006.
431 Public Accounts Committee, Session 2005‑2006, Foreign and Commonwealth Office Resource
Accounts 2004‑05, 15 February 2006. Uncorrected transcript of Oral Evidence given by Sir Michael Jay
KCMG, Mr Dickie Stagg CMG and Mr Ric Todd.
432 Comptroller and Auditor General, Theft and misuse of satellite phones in Iraq, 18 July 2006.
559
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