Recommendation 32

We have previously expressed concern about the level of transparency in WGA reporting.56 The ICAEW suggested that it would have been helpful to have a more definitive estimate of fraud and waste incurred during 2020–21 financial year. The ICAEW would also have liked to see a corresponding summary of the estimates of COVID-19 fraud and waste from across government to present an overall picture of the potential exposure to fraud and waste in 2020/21 before and after recovery actions.57 As part of our inquiry into the 2019–20 WGA, we raised concerned about the design and testing of OSCAR II, the Treasury’s system for collating and consolidating data into the WGA. This was expected to bring significant benefits, including improved data quality and analysis, and advancements in the quality of the informaiton in the WGA.58 We therefore asked the Treasury about the capabilities of OSCAR II and how it was being used. The Treasury told us that that the system was fully live, with WGA, forecasting and estimates teams working with data from across Whitehall. We noted that the Government Accountability Office in the USA had produced interactive fund tracking mapping produced by the Government Accountability Office., The Treasury told us that it was working with the Department for Levelling-Up, Housing and Communities on a project that showed spending by region, which had been enabled by OSCAR II. It also said that “there is a lot more we can do on that” and that its next stage would be to think about what else it could enhance or make better use of, particularly around data quality.59 55 Q 16; WGA0002 Written evidence from ICAEW: The Institute of Chartered Accountants in England and Wales, 10 November 2023 56 Committee of Public Accounts, Whole of Government Accounts 2019–20, Twentieth Report of Session 2022–23, HC 31, 14 December 2022. Para 19–22 57 WGA0002 Written evidence from ICAEW: The Institute of Chartered Accountants in England and Wales, 10 November 2023 58 Committee o