1.1 The government agrees with the Committee’s recommendation. Recommendation implemented 1.2 HM Treasury acknowledges the Committee’s interest in whether the government’s focus and composition is sufficient and aligned with the level of complexity involved in improving the WGA. To address the weaknesses referenced in the recommendation, wider reforms in the local audit sector such as the introduction of statutory audit backstop dates and the legislation on audit reforms including the establishment of the Local Audit Office are expected to increase completeness and therefore improve overall compliance. 1.3 The Treasury regularly reviews the composition, scope and direction of WGA to ensure that it remains deliverable in line with the project plan and responsive to emerging risks. Although challenges in the local audit system have affected data quality in recent years, the production of the WGA has continued to progress in accordance with the agreed recovery plan. 1.4 The Treasury has also undertaken a range of actions to shift the focus of the recovery plan towards both accessibility and compliance, strengthening these areas. Accessibility has been improved through the introduction of new sections such as accounting spotlights, alongside additional disclosures designed to foster better understanding of key areas of the accounts. Additional support has been provided through the publication of a supplementary handbook and dedicated teach‑in sessions for Parliamentary staff. 1.5 Compliance has also been enhanced, with longstanding issues such as the qualification relating to NatWest being removed. The Treasury will continue to monitor whether further changes are required to match the complexity of the work and ensure continued improvement in the quality and usability of the WGA.