FRMS Validation Service is often part of multi-milestone software development projects requiring progress payments. After the source code is verified, we then test the runtime version to ensure it meets the performance and feature requirements of the contract. The final step in the process is unit and integration testing to ensure all logical paths in the code have been tested. Very few financial institutions have the necessary staff and technology in place to perform testing beyond feature validation and current operating environment. They lack the economic justification to have in-house expertise and sophisticated software tools to uncover common issues, like nested code and dead code, within their testing process. Our extensive experience in financial systems means we are accustomed to building testing criteria that must execute 100% of all paths in the code. There are too many examples of multimillion dollar development projects never being implemented for the simple reason that they were never subject to comprehensive testing methodologies. Once the financial institution “accepts” a milestone, there is very little recourse other than accelerated depreciation.