🇦🇺 Australia · Payroll
Queensland Health SAP Payroll
IBM · Commission of Inquiry 2013
A$1.2B total cost. 78,000 of 85,000 staff mispaid. 2,422 defects at go-live including high-severity payroll errors. 2 weeks to scope 24,000 pay combinations. IBM released from liability by 2010 agreement.
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🇬🇧 United Kingdom · Health
NHS National Programme for IT
Lorenzo Electronic Patient Records
£12.7B spent, £10.1B net loss. Lorenzo deployed to 22 trusts vs 220+ target. Selected from paper descriptions — no clinical proof of concept before contract.
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🇺🇸 United States · Manufacturing
Zimmer Biomet SAP S/4HANA
Deloitte Implementation Failure
$172M lawsuit. Medical device shipments halted. Deloitte terminated all contracts without knowledge transfer. No independent go-live gate.
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🇨🇦 Canada · Driver/Vehicle Licensing
SAAQ SAP S/4HANA
IBM · Gallant Commission Findings
C$1.1B spent. Phases 2.5 and 3 cancelled. SAP had privileged pre-tender relationship. Agile before design completion caused sprint explosion.
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🇬🇧 United Kingdom · Social Welfare
DWP Universal Credit
IBM Infrastructure Transformation
£22.7B in benefits unclaimed annually. Structural 5-week wait. Managed migration places burden on claimants — 110,000+ reassessment backlog.
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🇺🇸 United States · Unemployment
Massachusetts DUA
Unemployment Insurance
First payment: 4–6 weeks. 10-day appeal window. Call Center closed Fridays. Mobile access limited — structural barriers to benefit access. System upgraded by Deloitte in May 2025; denominator not redesigned.
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🇺🇸 United States · Medicaid
Iowa Medicaid Eligibility System
Accenture-Operated
46% ex parte rate vs 60% national avg. 72% of disenrollments were procedural. $20M+ cost to add work requirements — denominator rigidity.
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🇹🇼 Taiwan · Long-Term Care
Long-Term Care Plan 3.0
Front-loaded Sequential Assessment
Budget > NT$100B annually. 4–12 weeks to first service. No provisional activation. Rural assessment waits 12+ weeks. A-B-C tier fragmentation.
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🇬🇧 United Kingdom · Local Government
Birmingham Oracle Cloud Fusion
Capgemini → KPMG
Section 114 bankruptcy. £19M → £100M+. 187 processes simultaneous go-live. 18+ months with no audit trail. £760M unquantified equal pay liability.
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