We are concerned that the Department seems reliant on delaying delivery of capabilities to keep the Plan affordable.44 The Department told us that the £13.2 billion management adjustment for realism represented a small amount of over-programming, and was based on historical performance and its assessment of deliverability, with supply chain issues making it harder to spend money as planned.45 We are also concerned that the Plan does not include all the capabilities set out in the Integrated Review; if these were included in future years it would add further pressure on the affordability of the Plan.46 37 C&AG’s Report, paras 6, 7, Figure 4 38 Q 51 39 Qq 55, 56, 64 40 Q 54; C&AG’s Report, para 7 41 Q 54 42 Q 79 43 C&AG’s Report, para 10 44 Q 58 45 Qq 52, 56 46 C&AG’s Report, para 1.16, Figure 6 MoD Equipment Plan 2022–2032 13 External pressures