Can anybody here personally involved evaluate the process of procurement for ground maneuver capabilities since 1996? The NAO said (May 2011) that the process has failed to deliver any project since 1992 to performance spec or cost. The NAO blamed resourcing and the MOD for setting unreasonably high requirements. Certainly most of the resourcing problem is political and external, but leaving that aside the MOD is to blame for setting the wrong requirements, says the NAO. What is wrong with the process of setting requirements and meeting them? The process seems highly structured: a User Requirement Document, Key User Requirements, sometimes operational analysis - yet the NAO claims that the requirements are set incorrectly. Are the wrong people involved, the documents insufficient, the analytical methods wrong...what is wrong with the process?