In this respect, the Review Services Branch was requested by the chair of the Program Management Board, to validate estimated savings for implementation of MASIS at 202 Workshop Depot in Montreal. [...] The specific savings in question were those related to the maintenance costs for the legacy systems being replaced. [...] The principal reasons for the shortfall, relative to the forecast of $276,000, is that the calculation of expected savings was biased upward by the inclusion of one- time (i.e. [...] It was also determined that there were no processes in place to make the savings at 202 Workshop visible and to ensure that they were used to offset the corporate costs of MASIS. [...] There are no effective processes in place at the DGLEPM level and within the Materiel Group to identify and capture the savings attributable to the legacy systems replaced, or to be replaced, by MASIS.