There's far too many good comments for me to add too much, but I'll try two anyway:
- In the U.S. and large enough? Think Sarbanes-Oxley compliance...
Operationally, anything you do to touch access and account creation may be subject to SOX compliance. We're in the midst of it now. At them moment, they don't much care about how the code looks, but they do care about who can run utilities and where the output lives. Does it touch your financials or order-to-cash? Then, it's definitely a consideration.
- Print out gold versions for offsite storage...
Sure, you're making digital copies for DR (right? ... the only right answer is yes). Print paper of major revisions, put a copy in the fire safe and take a copy home (assuming that's not a license violation... if it is, send a copy home with a company officer).
I know these sound pretty dorky in comparison to the great "best practices" coding comments above. But, this frequently gets overlooked in project management. It's even worse when it's a critical admin utility. Make sure the code is auditable. Make sure there's a copy offsite.
Amatuers discuss tactics. Professionals discuss logistics.
And... my cat's breath smells like cat food.