Inconsistent presentation of data between years, and lack of reflection of current Government policies and economic context, reduce the usability of the Whole of Government Accounts. The 2019–20 WGA presented some important trend analysis within the Performance Report; an aspect of the WGA reporting that we welcome. However, in some areas there has been a lack of consistency when it comes to how this information is presented. For example, analysis of liabilities had previously been presented in a pie chart but is now presented in a bar chart. Maintaining consistent presentation of data year-on-year makes it easier to compare information over time. Given the unique perspective the WGA offers across public finances, the Treasury should ensure that comparison across years and across reports is simple and unambiguous. The Performance Report could also be improved by developing its commentary to reflect developments in the public sector and financial landscapes since the reporting date, which can be significant given the timeframe for WGA publication. Issues such as the impact of inflation on budgets, spending and pay reviews, if suitably reflected, could expand the functionality of the WGA. The Treasury should also ensure commentary on key targets, such as capital receipts on property disposals, include current targets and proposals to keep the WGA current despite publication delays. Recommendation: The Treasury should ensure that analysis in the WGA supports comparability and reflects developments since the reporting date such as the impact of high inflation. Whole of Government Accounts 2019–20 7