The Treasury currently uses the NAO’s COVID-19 Cost Tracker to provide data for its reporting on COVID-19 in the WGA. However, the NAO is set to cease publishing this information in the near future and it is therefore important that the Treasury should not depend solely on the NAO but instead develop and use its own assessment of these costs. The Treasury has confirmed to us its public commitment to continuing this work for the next two years.66 The Treasury said that it would consider how it might separately identify COVID liabilities in the WGA so that these are distinct to the users of the accounts.67