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This memorandum gives further explanation of the聽FCDO鈥檚 entry in聽HM Treasury鈥檚 2023 to 2024 Supplementary Estimates presented to Parliament on 27 February 2024.

It is divided into 3 sections:

• FCDO聽objectives, budgets, main areas of spending and drivers for changes in spending including efficiency initiatives
• detail on budget changes presented in the Supplementary Estimate, in particular additional funding from the Treasury, funding returned to the Treasury and budget transfers between central government departments
• 丑辞飞听FCDO聽spending relates to performance against priorities, and details of major聽FCDO听辫谤辞箩别肠迟蝉

Parliament votes separately for the Foreign, Commonwealth & Development Office Overseas Superannuation Account because, for supply purposes, it is deemed to be a department in its own right. There are no changes to the Overseas Superannuation Account budgets in the HM Treasury鈥檚 2023 to 2024 Supplementary Estimates, so a separate memorandum has not been published.