Timeliness is essential when gathering high-quality data needed to produce useful information; delays reduce the value and transparency of information in the WGA and diminish its potential to generate valuable insights.17 The published accounts are an important source for key stakeholders including Parliament, and major fiscal bodies such as the International Monetary Fund and Office for Budget Responsibility, and underlying data is used by HM Treasury to help manage the public finances. In order to fully exploit this potential, the information provided must be complete, accurate and timely.18