The Whole of Government Accounts (WGA) has received a disclaimed audit opinion for two consecutive years, with no clear indication that this position will improve in the near future. The Committee remains concerned that the Ministry of Housing, Communities and Local Government (MHCLG) is failing to exert sufficient pressure on local authorities and their auditors to restore assurance in the local government sector. While the statutory deadline for publishing audited accounts has helped reduce missing data, from 211 entities in 2022–23 to 201 in 2023–24, the level remains unacceptably high, and HM Treasury still projects that 145 entities will be missing from WGA 2024–25. Importantly, this improvement in underlying statutory accounts has not translated directly into timely submissions to the Whole of Government Accounts (WGA), and there is still further attention required from HM Treasury to increase WGA 3 submission rates. Moreover, the reduction in missing data has coincided with a rise in unaudited information, which undermines confidence in the consolidated accounts. The volume of unaudited data has grown significantly, from 211 entities in 2021–22 to 227 in 2022–23 and 280 in 2023–24. Missing and unaudited data (including consolidated components with a disclaimed opinion) undermines the reliability of the WGA and as a result it is likely that the C&AG will issue another disclaimer of opinion for WGA 2024–25. recommendation a. MHCLG should provide, alongside the Treasury Minute response to this report, a document setting out a clear timetable of required actions for local authorities and their auditors and explain how it will monitor and enforce accountability for these actions. b. The Treasury should consider how it can enhance transparency regarding the types of missing data by distinguishing between entities that are absent due to incapacity and those that are absent due to lack of compliance.