MoD’s oversight of Reserve Forces’ and Cadets’ Associations
Public Accounts Committee
Closed
Inquiry
The Reserve Forces’ and Cadets’ Associations (RFCAs) were established in 1908, and support and provide infrastructure for the reserve forces and cadet forces of the British Army, the Royal Air Force and the Royal Navy. There are 13 regional RFCAs, and their services underpin the effectiveness of the reserves, which …
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17
Recommendations
11
Conclusions
1
Report
1
Oral session
5
Letters
1
Event
Activity timeline 9 events
20 Apr
2026
2026
19 Jan
2026
2026
5 Sep
2025
2025
4 Sep
2025
2025
14 Jul
2025
2025
7 Jul
2025
2025
7 Jul
2025
2025
16 Jun
2025
2025
Oral evidence
16 Jun
2025
2025
Formal meeting (oral evidence session) · The Grimond Room, Portcullis House
Oral evidence sessions 1 session
16 Jun 2025
View on parliament.uk
Aneen Blackmore · Ministry of Defence
David Williams · Daily Mail
Major General Marc Overton · Ministry of Defence
Major General (Rtd) Jamie Gordon · Council for Reserve Forces' and Cadets' Associations
Reports 1 report · click to expand
| Title | HC No. | Published | Items | Response |
|---|---|---|---|---|
| 43rd Report - MoD’s oversight of Reserve Forces’ and Cadets’ Ass… | HC 893 | 5 Sep 2025 | 28 | Responded |
Recommendations & Conclusions
28 results
2
Conclusion
Accepted
43rd Report - MoD’s oversight of R…
Develop a comprehensive plan to increase cadet numbers, ensuring diversity, volunteer support, and safeguarding.
The government’s plans to increase the number of cadets by 30% by 2030 face several significant barriers. There are potentially great benefits for young people in expanding the cadet forces, which will mean increasing both the size and number of …
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Government Response
The government agrees, but states that Defence Statistics already produces data on volunteer numbers, units, and regional breakdowns, and the joint MOD/DfE Cadet Expansion Project provides data on Combined Cadet Force units. It does not commit to developing the specific plan requested.
HM Treasury
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3
Conclusion
Accepted
43rd Report - MoD’s oversight of R…
Update Committee on progress establishing new NDPB for cadet and reserve forces.
The Department has not secured the legislative slot it needs for its preferred route forward, of streamlining the 13 RFCAs and the Council into a non-departmental public body (NDPB). Creating an NDPB requires legislation. However, the Department’s earlier plan to …
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Government Response
The government agrees, stating the NDPB proposal is being developed for potential inclusion in the 2026 Armed Forces Bill, with work continuing to ensure local volunteer input is embedded. The department commits to providing updates on this progress as requested by the Committee.
HM Treasury
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4
Conclusion
Accepted
43rd Report - MoD’s oversight of R…
Detail plans to enhance accountability for RFCA performance under current arrangements.
The Department will need to continue to manage around the limitations of its current oversight arrangements for the RFCAs until it has established an NDPB. The Department has improved its oversight of the RFCAs since 2019, implementing around 70% of …
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Government Response
The government agrees, outlining that performance monitoring has been sharpened, KPIs established, a sponsor appointed, and an updated financial framework agreed to enhance accountability under current arrangements. It commits to providing updates on this progress as requested by the Committee.
HM Treasury
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5
Conclusion
Accepted
43rd Report - MoD’s oversight of R…
Integrate volunteer estate needs into defence investment plan and report on RFCA VAT progress.
The Department does not have a modernised and fit-for-purpose volunteer estate to support the enhanced roles of the reserves and cadets. The reserve training sites are the basis for mobilising the reserves, while having accommodation for thousands of cadet units …
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Government Response
The government agrees and commits to providing updates on its progress with discussions with HMRC, which will consider the case and provide guidance on recovering VAT incurred on maintaining the volunteer estate.
HM Treasury
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6
Conclusion
Accepted
43rd Report - MoD’s oversight of R…
Implement HM Treasury-compliant financial framework, publish timely RFCA accounts, and ensure future compliance.
The Department’s arrangements for monitoring and reporting on the RFCAs’ financial performance are inadequate. The RFCAs’ accounts have been produced very late in recent years. The Department published the RFCAs accounts for 2020–21, 2021–22 and 2022–23 together, in October 2024, …
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Government Response
The government agrees, stating it has already funded a professionally qualified Finance Director and agreed a Treasury-compliant financial framework. The department commits to working closely with RFCAs to ensure full compliance with public financial requirements and will provide updates on progress.
HM Treasury
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1
Conclusion
Accepted
43rd Report - MoD’s oversight of R…
Committee initiated inquiry into MOD oversight and support of Reserve Forces’ Associations.
On the basis of a report by the Comptroller and Auditor General, we took evidence from the Ministry of Defence (the Department) and the Council of Reserve Forces’ and Cadets’ Associations (the Council) on their oversight and support of the …
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Government Response
The government agrees, stating it is planning to introduce legislative measures in the next Armed Forces Bill to remove barriers to reserve service and increase Active Reserves. It also commits to planning the reinvigoration of the Strategic Reserve, including scoping engagement and a digitised management approach, and will provide updates on progress.
HM Treasury
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7
Recommendation
Accepted
43rd Report - MoD’s oversight of R…
Department plans digital solution for Strategic Reserve management by early 2027.
The Department said that the needs of the reserves would be considered in the defence investment plan it would be developing over the summer of 2025, which would confirm the sequencing of the priorities identified in the SDR. However, the …
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Government Response
The MOD ensures due consideration is given to the volunteer estate in its balance of investment decisions through a structured, evidence-based approach. Funding decisions are prioritised according to impact.
HM Treasury
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8
Recommendation
Accepted
43rd Report - MoD’s oversight of R…
RFCAs adopting customer-segmentation approach for effective employer engagement.
The Department said that engaging with society and employers was essential. Effective engagement with employers, building on the RFCAs’ Defence Relationship Management function and securing employers’ support for their staff to be involved in the reserves, will be important for …
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Government Response
The Department must set out by 31 March 2026 its plan for how it will significantly enhance the skills, scale and agility of both the Active and the Strategic Reserves and provide Parliament with regular updates on its progress in achieving its ambition.
HM Treasury
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9
Conclusion
Deferred
43rd Report - MoD’s oversight of R…
Cadet forces develop youth, enhance social mobility, and demonstrate cost-effective societal impact.
Cadet forces are made up of young people typically aged from 12 to 18 and provide them with interesting and challenging activities and life skills. The Department said that the cadets help to develop the nation’s youth, enhance social mobility …
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Government Response
The Government refers to recommendation 2a. PAC recommendation which is the same as the one given for ID 4029.
HM Treasury
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10
Recommendation
Accepted
43rd Report - MoD’s oversight of R…
Department welcomes Strategic Defence Review ambition for significant cadet force expansion by 2030.
As of 1 April 2024, there were approximately 3,500 cadet units across the UK and 139,960 cadets. Of these, 88,600 cadets were in community units, supported by 22,340 adult volunteers, and 51,360 in the school- based Combined Cadet Force, supported …
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Government Response
The Department will develop a plan by June 2026 for increasing the number of Cadets which sets out how it will ensure that young people from different backgrounds and all parts of the UK can join, address barriers to expansion such as the number of adult volunteers, and maintain robust safeguarding arrangements for the enlarged Cadet forces.
HM Treasury
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11
Conclusion
Deferred
43rd Report - MoD’s oversight of R…
Department has robust three-tier safeguarding framework for cadets, including DBS checks and training.
The Department also described in its letter the cadet safeguarding arrangements that it has in place. Each of the armed forces is responsible for safeguarding its cadets, but they adhere to the same basic safeguarding principles set out in the …
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Government Response
The Government refers to recommendation 2a. PAC recommendation which is the same as the one given for ID 4029.
HM Treasury
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12
Recommendation
Accepted
43rd Report - MoD’s oversight of R…
Cadet Expansion Programme successfully democratised movement, increasing state school cadet unit representation.
The Department highlighted the success of the Cadet Expansion Programme which had already increased cadet force numbers in schools. The Department said that this had led to a real democratisation of the cadet movement. It reported that 57% of the …
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Government Response
The development of a programme plan for the growth in Cadet numbers is well underway and a Director level Senior Responsible Officer has been appointed. Work is in train within the department to determine the key target areas for growth and a priority is to attract and retain sufficient numbers of suitable adult volunteers.
HM Treasury
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13
Recommendation
Accepted
43rd Report - MoD’s oversight of R…
Shortage of adult volunteers hinders cadet expansion, requiring improved support and remuneration.
The Council explained that each of the armed forces would decide how to accommodate more cadets, through a combination of increasing the size and number of cadet units. The RFCAs would then support the chosen approach.18 The Department said that …
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Government Response
The government agrees to develop a plan by June 2026 for increasing the number of Cadets, ensuring accessibility for diverse backgrounds and regions, addressing barriers like volunteer shortages, and maintaining robust safeguarding arrangements. A programme plan is underway with regular meetings, a Senior Responsible Officer, and efforts to identify target areas for growth, attract volunteers, and assess safeguarding capacity.
HM Treasury
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14
Recommendation
Accepted
43rd Report - MoD’s oversight of R…
Cadet expansion programme experiences mixed success and capacity limitations across devolved nations.
The Department said that it is working with the Department for Education to develop the new science, technology, engineering and mathematics (STEM) capabilities, such as drone flying and cyber, which cadets need. This would support the UK’s wider STEM agenda.21 …
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Government Response
The government agrees to develop a plan by June 2026 for increasing the number of Cadets, ensuring accessibility for diverse backgrounds and regions, addressing barriers like volunteer shortages, and maintaining robust safeguarding arrangements. A programme plan is underway with regular meetings, a Senior Responsible Officer, and efforts to identify target areas for growth, attract volunteers, and assess safeguarding capacity.
HM Treasury
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15
Conclusion
Not Addressed
43rd Report - MoD’s oversight of R…
Primary legislation for new RFCA NDPB thwarted by lack of parliamentary time.
One of the two headline recommendations in the Department’s 2019 review of the RFCAs was to regularise and streamline the Council and 13 RFCAs into a single NDPB. This would provide a clear governance structure that aligned with government policy …
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Government Response
The item notes that the Department's plan to create the necessary legislation for an NDPB was thwarted by a lack of Parliamentary time. The government response is about establishing an NDPB, which is related but doesn't directly address the points raised.
HM Treasury
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16
Conclusion
Not Addressed
43rd Report - MoD’s oversight of R…
Establishing new RFCA NDPB remains preferred route, legislation anticipated in 2026 Armed Forces Bill.
The Department confirmed that establishing an NDPB remained its preferred route forward. This would facilitate a streamlined organisation, simplify back-office functions and clarify accountabilities. The Department said that the next opportunity for the necessary legislation would be in the Armed …
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Government Response
The item confirms that establishing an NDPB remained the Department's preferred route forward. The government response is about establishing an NDPB, which is related but doesn't directly address the points raised.
HM Treasury
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17
Conclusion
Not Addressed
43rd Report - MoD’s oversight of R…
Balancing national oversight with local volunteer spirit is key challenge for RFCA reform.
The Department said that the challenge is to balance the need for a professional and effective national organisation that can be held to account, with the ability to leverage the membership’s volunteer spirit. It said that there was an ongoing …
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Government Response
The item discusses the challenge of balancing a professional national organisation with leveraging volunteer spirit, and the Council's belief that an NDPB would bring benefits of central direction while maintaining local knowledge. The government response is about establishing an NDPB, which is related but doesn't directly address the points raised.
HM Treasury
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18
Recommendation
Accepted
43rd Report - MoD’s oversight of R…
RFCA governance and oversight require significant reform to support Strategic Defence Review ambitions.
The Department said it is now at an ‘inflection point’ where the governance and oversight of the RFCAs needs to be fit for purpose to support the ambitions in the SDR. In part, the Department intends to achieve this through …
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Government Response
The Department will write to the Committee by 31 March 2026 with an update on its progress in establishing an NDPB, including details of how it will ensure the correct balance between the operational effectiveness of the NDPB with the benefits of having local volunteer input.
HM Treasury
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19
Recommendation
Accepted
43rd Report - MoD’s oversight of R…
Departmental oversight of RFCAs improved since 2019, implementing 70% of Sullivan Review recommendations.
The Department said that its oversight of the RFCAs had improved since the publication of the Sullivan Review in 2019, and that it had fully or partially implemented around 70% of the Review’s 80 recommendations. It now has a single …
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Government Response
The government agrees to write to the Committee setting out how it will enhance accountability for the performance of the RFCAs under the current arrangements, pending the establishment of an NDPB. Performance monitoring has been sharpened through Service Level Agreements which include clearer, quantifiable Key Performance Indicators (KPIs).
HM Treasury
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20
Recommendation
Accepted
43rd Report - MoD’s oversight of R…
RFCA service agreements improved, but lack clear escalation processes and accountability culture.
In recent years the Department has improved the quality of the five service level agreements (SLAs) that it has with the Council, which set out what the armed forces and Department require the RFCAs to deliver each year. The Department …
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Government Response
Accountability for the RFCAs has been enhanced since the 2019 Sullivan Review and performance monitoring has been sharpened, the MOD appointed a single departmental sponsor, service level agreements have been refreshed to include clearer KPIs, and the Senior Team regularly reviews and monitors performance of the RFCAs using KPIs.
HM Treasury
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21
Recommendation
Accepted
43rd Report - MoD’s oversight of R…
Volunteer estate of 2,500 dispersed sites is critical infrastructure for cadets and reserves.
Stewardship of the volunteer estate is one of the RFCAs’ core activities. The volunteer estate, which provides the essential infrastructure that the cadets and reserves need to operate, is made up of around 2,500 sites which are widely dispersed around …
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Government Response
The Department will write to the Committee alongside its Treasury Minute response, setting out how it will enhance accountability for the performance of the RFCAs under the current arrangements, pending the establishment of an NDPB.
HM Treasury
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22
Recommendation
Accepted
43rd Report - MoD’s oversight of R…
Volunteer estate in managed decline, requiring optimisation programme to dispose and modernise sites.
The Department said that the volunteer estate was a critical enabler for it to deliver the ambitions for increasing the numbers of reserves and cadets set out in the SDR. However, the Department told us that the estate had been …
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Government Response
The MOD ensures due consideration is given to the volunteer estate in its balance of investment decisions and will write to the Committee alongside its Treasury Minute response, regarding progress on its discussions with HMRC relating to the RFCAs’ VAT status.
HM Treasury
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23
Recommendation
Accepted
43rd Report - MoD’s oversight of R…
Future estate optimisation phases lack secured funding and a firm completion timeline.
The Department has planned two further phases of the estate optimisation programme. It envisages these will consolidate some sites, establishing multidisciplinary super reserve centres with additional facilities such as car parking, accommodation and feeding facilities.34 However, the Department has not …
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Government Response
The government agrees to ensure due consideration is given to the volunteer estate in its investment decisions as it develops its defence investment plan by Autumn 2025. It will assess the volunteer estate alongside the wider defence estate using criteria including operational relevance, value for money, safety and long-term sustainability.
HM Treasury
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24
Recommendation
Accepted
43rd Report - MoD’s oversight of R…
New volunteer estate maintenance contract experiencing initial performance issues.
Since August 2024, the maintenance and repair of the volunteer estate has been brought under the Department-wide Future Defence Infrastructure Services (FDIS) estate maintenance contract; previously, each RFCA had delivered these services through local contracts. This was intended to improve …
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Government Response
The government agrees to ensure due consideration is given to the volunteer estate in its investment decisions as it develops its defence investment plan by Autumn 2025. It will assess the volunteer estate alongside the wider defence estate using criteria including operational relevance, value for money, safety and long-term sustainability.
HM Treasury
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25
Recommendation
Accepted
43rd Report - MoD’s oversight of R…
Unanticipated VAT liability reduced RFCA volunteer estate maintenance funds.
The Department had not anticipated that the RFCAs would be liable to pay VAT on work done through the FDIS contract, which has resulted in the RFCAs having had less money available for maintenance than expected. The Department explained that …
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Government Response
The Department submitted a formal submission to HMRC on 1 December 2025 to consider the case and provide further opinion and guidance on what evidence or actions are necessary to be able to recover VAT incurred by MOD on maintaining the volunteer estate and will provide updates on progress.
HM Treasury
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26
Recommendation
Rejected
43rd Report - MoD’s oversight of R…
Department consistently failed to publish Council's Annual Report and Accounts promptly.
For the past four years, the Department has failed to publish the Council’s Annual Report and Accounts in a timely manner, and the Department acknowledged that the process was much longer and more protracted than it would like. It published …
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Government Response
The government disagrees with the recommendation but will lay the Financial Years 2023-24 and 2024-25 accounts as planned in 2025-26 to provide the required transparency.
HM Treasury
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27
Recommendation
Accepted
43rd Report - MoD’s oversight of R…
Some RFCA financial reporting failed to comply with HM Treasury guidance.
Some of the RFCAs’ financial reporting has not complied with HM Treasury guidance and International Financial Reporting Standards. For example, the RFCAs’ accounts have not included a cash flow statement, nor have they correctly disclosed a defined benefit pension scheme …
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Government Response
The department is committed to supporting the RFCAs and ensuring that they meet the required financial standards and has already funded a professionally qualified Finance Director as recommended in the 2019 review and will work closely with the RFCAs to ensure full compliance with public financial requirements.
HM Treasury
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28
Recommendation
Accepted
43rd Report - MoD’s oversight of R…
Department lacks an overall HM Treasury compliant financial framework for RFCAs.
The Department told us that over the last two years it had strengthened its financial oversight of the RFCAs and that monthly conversations between finance teams meant that it understood performance and risks.45 However, the Department did not have an …
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Government Response
The Department implemented this recommendation on 18 August 2025.
HM Treasury
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Correspondence 5 letters
20 Apr 2026
To committee
Letter from the Permanent Secretary of the Ministry of Defence to the Chair of the Public Accounts Committee relating to the MOD’s oversight of Reserve Forces’ and Cadets’ Associations, 31 March 2026
Parliament page
4 Sep 2025
Dataset from the Permanent secretary of the Ministry of Defence relating to the response to the Chair's Letter on MoD oversight of the RFCA: Reserve Numbers by large employers, 11 July
Parliament page
14 Jul 2025
To committee
Letter from the Permanent Secretary of the Ministry of Defence relating to the follow up on questions relating to the inquiry into MoD’s oversight of the Reserve Forces’ and Cadets’ Association, 09 July 2025
Parliament page
7 Jul 2025
To committee
Letter from the Major General at the Ministry of Defence relating to the oral evidence session held on 16 June 2025 on MoD’s oversight of Reserve Forces’ and Cadets’ Associations, 27 June 2025
Parliament page
7 Jul 2025
From committee
Letter to the Permanent Secretary of the Ministry of Defence relating to the inquiry into MoD's oversight of the Reserve Forces' and Cadets' Association, 30 June 2025
Parliament page