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This memorandum gives further explanation of the FCDO鈥檚 entry in聽HM Treasury鈥檚 2025 to 2026 Main Estimates聽presented to Parliament on 15 May 2025.

The estimate memorandum is divided into 3 sections:

• FCDO objectives, budgets, main areas of spending and drivers for changes in spending
• detail on budget changes presented in the Main Estimate, in particular additional funding from the Treasury, funding returned to the Treasury and budget transfers between central government departments
• how FCDO spending relates to performance against priorities and also gives details of major FCDO projects

There is a separate memorandum for the Foreign, Commonwealth and Development Office: Overseas Superannuation. The Overseas Superannuation Account is voted for separately by Parliament because it is deemed for supply purposes to be a department in its own right.