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The auditors' report also found the government had not achieved value for money on its spending up to the end of April, most of which was spent on building IT programmes which could handle data for 184,000 claimants.
The NAO report adds "The department has to date not achieved value for the money it has incurred in the development of universal credit, and to do so in future it will need to learn the lessons of past failures and: Properly commission and manage IT development.
NAO head Amyas Morse said the Environment Agency had improved how it prioritised spending and achieved value for money.
The NAO concluded that the CQC had not, so far, achieved value for money - and said both the commission and the Department of Health were responsible.
The watchdog's report identified "early setbacks", and said: "At this early stage of the universal credit programme the department has not achieved value for money.
Technologically, this constitutes a huge advantage because small deviations (order of 100 nm) between the set and the finally achieved value for the inter-pillar distance are very common using mid-UV lithography based etching processes.
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We are committed to reducing talent costs and achieving value-for-money deals.
The best achieved values for these measures are 0.8511 and 6.3175, respectively.
Data are shown as mean of achieved values for each experimental group.
Auditors concluded the green deal did not achieve value for money and delivered "negligible" carbon savings.
"It is too early to judge whether the move will achieve value for money for licence fee payers.
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Since I tried Ludwig back in 2017, I have been constantly using it in both editing and translation. Ever since, I suggest it to my translators at ProSciEditing.

Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com