Recommendation 13

When we examined the 2019–20 WGA, only 23 local bodies had failed to submit data. We found that this nonetheless impaired the reliability and quality of the data underlying the accounts, and consequently the validity of this data as a basis for insights, conclusion, and subsequent decisions.18 We received written evidence from the Association of Chartered Certified Accountants (ACCA), which suggested that the extent of the data that was missing from the 2020–21 WGA meant that not only was comparison between the 2020–21 WGA with figures for the previous year now compromised, but the reader’s ability to reconcile actual and budgeted expenditure was also impaired.19 We were concerned that this problem may be exacerbated further in the 2021–22 WGA, which will cover a period of high inflation.20