The report presents the findings of a value for money examination on the development of a human resource management system for the health service (PPARS). The examination looked at the outturn on the project in terms of cost, time and functionality. It also reviewed how the project was planned and governed including the adequacy of the business appraisal, how change management was handled and the arrangements for the procurement and management of consultancy and technical support services as well as the extent to which the expected benefits are being realised