been appointed programme director but had moved shortly thereafter, stated in a letter to local authorities: "For the majority of local authorities the impact of [Universal Credit] during the year 2013–14 will be limited." On 3 December 2013, the DWP issued a report containing statistics which showed that, between April and 30 September, only 2,150 people had been signed up to Universal Credit in the four pilot areas. This report confirmed that Universal Credit had been rolled out to Hammersmith on 28 October, followed by Rugby and Inverness on 25 November, and was to expand to Harrogate, Bath, and Shotton by spring 2014. Implementation costs While the DWP had estimated administration costs for the roll-out of Universal Credit to be £2.2 billion, by August 2014 this estimate had risen to £12.8 billion over its "lifetime" and was later increased again to £15.8 billion. Much of the increased cost was linked with software problems and duplication of systems needed to pay out new and legacy benefits. The initial roll-out proceeded much more slowly than had been originally planned, and led to the early departure of several senior leadership figures. In 2018 the National Audit Office maintained Universal Credit could incur higher administrative costs than the systems it replaces. A study by the Resolution Foundation published in November 2018 also predicted that Universal Credit will cost more than the older system of benefits it is replacing. In 2020 a National Audit Office report identified £1.4 billion of extra costs up to March 2020 because of the recent two-year delay, which included the costs of continuing to run the legacy systems for longer. Per claim administration costs for 2019/2020 were about 10% higher than forecast, though the DWP continued to forecast that eventually administration costs would be 9% lower than the benefits it replaced, however the NAO assessed this was "still not certain". Fraud and error was estimated at 9.4% (£1.7 billion) of payments, higher than the 6.4% forecast. Current status In July 2018 the Secretary of State for Work and Pensions, Damian Green, announced a further 12-month delay to the planned implementation completion date to allow additional contingency time, taking that to 2022. This was the seventh rescheduling since 2013, pushing the implementation completion date to five years later than originally planned. In October 2018, the full rollout of Universal Credit will be delayed again to December 2023. As of February 2016,