These are the main conclusions of the National Audit Office (NAO) report on the early progress of the £2.4 billion Universal Credit scheme, which is due to be rolled out nationally by 2017:
- Department for Work and Pensions "took risks" in order to meet ambitious targets
- Scheme has not achieved value for money with at least £34m of the £425m spent so far having been "written off"
- Timescale for national roll out is no longer feasible without increasing risks
- Programme has suffered from "weak management, ineffective control and poor governance"
- Current IT system for processing claims has "limited functionality"