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