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Its tax credits scheme involved paying out weekly or monthly a sum that was determined annually.
"The appalling design of the tax credits scheme then provides a perfect opportunity for criminal gangs to commit massive fraud.
His decision to postpone the revalorisation of fuel scale charges until September to appease the road lobby will cost £275m, dwarfing the £40m spent on tinkering with a few green measures such as increasing the landfill tax credits scheme.
We would encourage programme's such as the Scottish Conservation Credits scheme and selective gear trials, and would also like to see those individuals who are actively increasing the sustainability of their gear being encouraged and positively rewarded.
But it is the first time the MPA has had to use this classification, and suggests the universal credits scheme has been particularly dogged by problems among big government projects.
In Honduras, the second most dangerous country, 93 peasant farmers in the fertile Bajo Aguan region have been murdered since 2010 amid land conflicts with agribusinesses expanding African palms plantations that are traded globally on the lucrative carbon credits scheme.
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The pension-credit scheme is Mr Brown's pet project.
The new universal credit scheme presents further problems.
Mr Brown's tax-credit scheme for poor families, for example, has gone badly wrong.
There is also a "pensioner credit" scheme for a new group of less-well-off pensioners.
A new micro-credit scheme offers small loans to people with ideas for new businesses.
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com