Source · Select Committees · Public Accounts Committee
Recommendation 11
11
Accepted
However, during the implementation of OSCAR II, a number of significant problems arose.
Recommendation
However, during the implementation of OSCAR II, a number of significant problems arose. The problems, which were not localised but were encountered across the system’s different functionalities, included: issues faced by component bodies when attempting to submit their data to the system, in some cases requiring system changes to be made, and 19 WGA 2019–20, para 14, p 212 20 Public Accounts Committee, Oral evidence: Whole of Government Accounts, HC 655, 19 November 2020, Q 117 21 Public Accounts Committee, Correspondence re Whole of Government Accounts (WGA) 2019–20, 25 January 2021 22 Public Accounts Committee, Correspondence re Whole of Government Accounts (WGA) 2019–20, 15 July 2021 23 Public Accounts Committee, Correspondence re Whole of Government Accounts (WGA) 2019–20, 23 October 2021 24 Public Accounts Committee, Correspondence re Whole of Government Accounts (WGA) 2019–20, 11 January 2022 25 Public Accounts Committee, Oral evidence: Whole of Government Accounts, HC 31, 8 June 2022, Q 83 26 Q 17 27 WGA 2019–20, paras 13–14, pp 211–212 28 WGA 2019–20, para 17b, p 213 29 Public Accounts Committee, Correspondence re Information on the OSCAR II system, 28 October 2020 30 PAC report – WGA 2018–19, para 21, part 2 12 Whole of Government Accounts 2019–20 taking up to a year to resolve; some reports produced by the system were incomplete and inaccurate, including the reports used by component auditors to validate data entry as well as some reports provided to the NAO for audit; and performance issues with the reporting module, which delayed the production of the accounts.31 We questioned the Treasury on why these issues had not been anticipated; although they had carried out preliminary user acceptance testing, they nonetheless failed to identify or resolve these issues before the system went live.32 The Treasury told us that the initial system specification was not sufficient and that not all data collection requirements had been anticipated.33 The Treasury estima
Government Response Summary
The Treasury has undertaken a number of lessons learned exercises, including engaging the Government Internal Audit Agency to support this work, and is applying the lessons learned in deciding on the future support and development arrangements for the system.
Government Response
Accepted
HM Government
Accepted
2. PAC conclusion: Poor design and testing of OSCAR II caused significant delays to the Whole of Government Accounts. 2. PAC recommendation: The Treasury should undertake a lessons-learnt exercise, specifically addressing but not limited to the root causes of poor design specification and testing of OSCAR II, and ensure identified improvements are implemented when applying future system changes. 2.1 The government agrees with the Committee’s recommendation. Recommendation implemented 2.2 The Treasury has undertaken a number of lessons learned exercises, including engaging the Government Internal Audit Agency to support this work. The lessons learned included more focus on getting the project governance right and investing in the internal project management team to support the relationship between the supplier and the process owners in the business. The Treasury has changed its practices for project managing changes to the system and is negotiating a new plan and approach with its current supplier, Deloitte, for the remaining stages of the OSCAR II project. 2.3 The Treasury fully recognises the problems encountered after the system went live, the challenges in resolving them, and how this contributed to delays in the WGA publication. The existing contract for the OSCAR II system is due to end November 2023, and the Treasury is applying the lessons learned in deciding on the future support and development arrangements for the system.