will allow the user to build up a clear and consistent picture of trends and changes in the Government’s fiscal position. WGA also allows for international comparisons of fiscal balance sheets to be made, provided that other countries’ accounts are produced on a comparable basis. The accounts are available on the UK's Treasury website: http://www.hm-treasury.gov.uk/wga. Audit Report The Whole of Government Accounts are subject to audit by the Comptroller & Auditor General (C&AG). The C&AG audited the 2009–10 WGA and concluded: The C&AG report on the 2009–10 WGA is available on the National Audit Office's website. See also National Audit Office (UK) Gold reserves of the United Kingdom References External links HM Treasury - Whole of Government Accounts List of bodies to which WGA applies (2009 Designation Order) ACCA Report on WGA implementation Atkinson Report on Government Output and Productivity Open government in the United Kingdom Government audit HM Treasury