Despite being asked repeatedly during the session the Department could not give us a firm date for when it would have a robust estimate in place.35 Following the session the Department wrote to tell us that its work to develop a new estimate will involve understanding its enterprise fraud risk landscape, assessing the effectiveness of its controls and calculating the residual fraud risk exposure. It explained that for some risk areas, such as procurement, it may need to rely on benchmarking. It said it expects this work to run over around one year, with initial assessments of less complex categories by the end of 2026. It said it will set out a phased plan with delivery dates in its refreshed counter-fraud strategy and reconfirmed its commitment to send us a summary of the strategy after its expected completion in September 2026.36 31 C&AG’s Report, para 2.2 32 C&AG’s Report, para 2.11 33 Qq 35 and 37 34 Qq 34 35 Qq 31-34 and 41 36 Letter from Ministry of Defence, 20 March 2026 12