A manager did not want to give the IT department the resources they needed to develop this new app, so he got a coder to hack together a solution which is probably unmaintainable and which they will eventually inherit anyway. The fact that you mentioned VB makes the story even funnier to me, because my department was frequently the victim of a code-and-run accountant who wrote awful Access apps (it's the worst code and data modeling I ever saw). Inevitably, the day comes when these apps have to be integrated with the rest of the infrastructure or the original coder doesn't want to deal with his mess.