The failures around the Universal Credit project, exposed by the Public Accounts Committee on Thursday, are the responsibility of David Cameron and Iain Duncan Smith, not civil servants... This failure was Iain Duncan Smith's. It goes right back to the start of the project. The idea for Universal Credit was developed in the Centre for Social Justice which Iain Duncan Smith set up. It is a good idea. It has the potential to simplify the system, and make it clearer to people how their circumstances will change if they get a job. But ministers have never got to grips with what was going to be involved.