The Treasury explained to us how the WGA plays a crucial role in enhancing the fiscal transparency of the public sector, giving a more complete and overarching view of government spending and the public financial structure that exists elsewhere. This in turn allows, over the years, for identification of major economic trends and better fiscal management. The content and quality of the reporting in the WGA, beyond the financial statements themselves, is what controls the level of transparency achieved.57 The Treasury has succeeded in advancing the content of its reporting in 2019–20 to include valuable overviews of the wider government impacts and actions surrounding both the COVID-19 pandemic and EU Exit.58 The Treasury highlighted how information on sustainability and net zero targets has also been included in the WGA for the first time, although they acknowledged that the information reported is brief, with limited detail. Advancements in reporting on areas such as this would work to heighten the transparency of reporting and provide a more comprehensive financial backdrop for fiscal management. We are pleased that the Treasury sees this as only the beginning of its reporting on these issues and intends to build upon this in future publications.59