Updated: Added Q1 and Q2 2013/14 files.
To help tackle the budget deficit, the government introduced a new and ambitious approach to take out costs and waste in central government operations in order to protect essential jobs and services on the frontline.
Measures include a significant programme of renegotiating contracts with major suppliers and a strict moratorium in 5 key areas of discretionary spend: consulting, ICT, recruitment, marketing and property.
These are exceptions to cross-government moratoria on spend in the MOD.