Scope of this study

 1   We examined the conduct of this project to identify:

  the reasons why the Payment Card project failed to meet its objectives; and

  whether there are useful lessons that should be learned for other projects; particularly in terms of the approach taken towards the management of risk.

The study focused on the role of the Department of Social Security and of the Benefits Agency in the project. The National Audit Office has no statutory rights of access to Post Office Counters Ltd.