Lib Dem MP Julian Huppert said the report was "humiliating" and suggested the UKBA had "lost control" of its own procedures.

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In recent months, sales and profit took another dip, as Americans lost their insurance or put off medical procedures in a crummy economy.

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Some banks also treat lost or stolen goods using the same procedures as in-store credit card fraud, requiring retailers to replace a missing item or face a transaction dispute.

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Over time, he gained command of Senate procedures, won some friends among Republicans, but lost none of the stubbornness that made him vote his conscience, take risks and damn the consequences.

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Whether these new procedures will cost more to administer than the money lost in the corruption scandal remains to be seen, as is their effects on the fund's operations, which were hitherto relatively speedy and unbureaucratic.

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Access was lost recently, it said, because it had "tightened up its procedures" to comply with sanctions.

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He lost sight in one eye when he was 2 and spent much of his childhood in painful medical procedures and grueling chemotherapy.

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In a statement AQA said emergency procedures were already in place to ensure overall subject grades could still be given where work is lost in incidents such as fires or floods.

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