Book excerpt: The Committee of Public Accounts scrutinises the reasons behind individual departments exceeding their allocated resources, and reports to the House of Commons on whether it has any objection to the amounts needed to rectify the reported excesses. In 2012-13 two bodies breached their expenditure limits: the Department for Communities and Local Government and the Food Standards Agency. The Ministry of Defence also required a token increase because of a Defence Votes A excess. On the basis of the examination of the reasons why these bodies exceeded their voted, the Committee has no objection to Parliament providing the necessary amounts by means of an Excess Vote. Nevertheless, it expects the Department for Communities and Local Government to set out what actions it has taken to improve their financial management and avoid exceeding their allocated resources in the future. And, as recommended last year, HM Treasury, as the UK's Ministry of Finance, should ensure departments are fully aware of the need to operate within their voted provisions. HM Treasury should continue to regularly monitor the progress departments are making against their Estimates during the year and, where possible, take appropriate action to prevent departments exceeding their provision.