Tube Lines AAMP for Financial Year 2004 included a financial review of the costs incurred in the year to date. LUL was initially unable to reconcile these costs back to Tube Lines' original bid and the data as initially provided was internally inconsistent. The problems were due, in part, to the introduction of new financial systems but a significant reason was the reallocation of cost and overheads. LUL has given Tube Lines' initial AAMP a conditional approval, limited to the 2004-05 work programme (as opposed to the nine year plan anticipated by the contract). LUL is working with Tube Lines on an improvement programme which the parties expect will lead to submission of a satisfactory 2005-06 AAMP. If Tube Lines meets the commitments made, then LUL considers progress will be in the right direction.