This problem is expected to escalate further as the Treasury look towards the 2020– 21 WGA. The proportion of 2020–21 Local Government audits that had been completed by the target date of 20 September 2021 dropped again from 45% in 2019–20 to just 9%.43 In advance of the 2020–21 WGA the Treasury told us that it has lifted the audit threshold for Local Government to match the Central Government threshold. It informed us that, as a result, only 10 Local Authorities will sit above this threshold which demands their accounts be subject to a statutory audit.44 Although this will make it easier for the Treasury to produce the WGA on time, it may have negative consequences for the quality and reliability of data unless the Treasury undertake additional assurance work to mitigate this risk.45 41 Q 16 42 WGA 2019–20, para 14, p 212 43 PSAA, News Release: 2020/21 audited accounts 44 Q 17 45 WGA 2019–20, para 14, p 212 14 Whole of Government Accounts 2019–20 2 Quality and consistency of data and reporting Usability of the WGA