In the study "why Do Contractors Fail" conducted by the Surety and the Fidelity Association of America (SFAA), there are five signs of trouble for contractors. Read this short study (click on the link: Why Do Contractors Fail) and select which one of the following statements is not one of the five signs. Forming a consortium to bid for Private Finance Initiative PFI projects Bank lines of credit constantly borrowed to their limit Ineffective financial management system Poor estimating and/or job cost reporting