Interesting little critique of the project that gave us JPA in Computer Weekly , taken from the NAO report on MoD The best lines have to be these "In addition to the Ministry's failure to make sure the system delivered basic financial reporting requirements, the report found the programme was considered an HR project and did not sufficiently involve finance staff in its development. Officials at the MoD relied too heavily on supplier EDS to advise it of the controls needed, despite the fact that EDS did not have a clear understanding of what the MoD required. The contract was awarded to EDS without an open tender, which the MPs also criticised." I just love that "HR project" bit. Is that another way of saying "Spin" ?