Whole of Government Accounts

Whole of Government Accounts (WGA) is the annual publication by the United Kingdom Government of the Consolidated financial statements of over 5,500 organisations across the public sector. It aims to provide more complete data for fiscal planning by producing consolidated financial statements which are produced in accordance with the International Financial Reporting Standards (IFRS), the system of accounts used internationally by the private sector.

The accounts are independently audited by the Comptroller and Auditor General and get scrutinized by the Public Accounts Committee each year.

The Treasury first published a scoping study for WGA in July 1998. The first set of accounts to be published will be for the year ended 31 March 2010. WGA are prepared under Sections 9 to 11 of the Government Resources and Accounts Act 2000. WGA are prepared for the whole of the UK public sector (central government, local government, health, and public corporations). WGA are prepared under International Financial Reporting Standards.

The Structure of the document is the same as you'd get for any private sector organisation using IFRS. In particular the following consolidated statements are included:

It also includes a Statement on Internal Control as well as detailing the Accounting Officer’s responsibilities and a Remuneration Report

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