Whole of Government Accounts

Whole of Government Accounts is a consolidated set of financial statements for the UK public sector.

Whole of Government Accounts (WGA) consolidates the audited accounts of over 6,000 organisations across the public sector in order to produce a comprehensive, accounts-based picture of the financial position of the UK public sector. WGA is based on International Financial Reporting Standards (IFRS), the system of accounts used internationally by the private sector.

WGA is a major step forward in transparency and accountability as it supports the government’s agenda to make more public data available. WGA enables the direct comparability of financial data across public sector entities and is producing trend data that will help to inform future analysis and decision making.

The WGA is independently audited giving both Parliament and the outside world greater confidence in the figures, and supports effective scrutiny by Parliament. This scrutiny has been exercised by the Public Accounts Committee who examine the accounts each year.

WGA is successfully providing a more complete view of the public finances, complementing the information contained in the key national accounts’ measures used for managing the public finances. It is also being used to support longer term fiscal analysis, as evidenced by the Office of Budget Responsibility’s use of WGA data to inform its annual Fiscal Sustainability Report.


  1. Whole of Government Accounts, 2016 to 2017
  2. Whole of Government Accounts, 2015 to 2016
  3. Whole of Government Accounts, 2014 to 2015
  4. Whole of Government Accounts, 2013 to 2014
  5. Whole of Government Accounts, 2012 to 2013
  6. Whole of Government Accounts, 2011 to 2012
  7. Whole of Government Accounts, 2010 to 2011
  8. Whole of Government Accounts, 2009 to 2010


You can find guidance from previous years at the National Archives.

Published 2 August 2013
Last updated 28 June 2018 + show all updates
  1. Updated to include 'Whole of Government Accounts, 2016 to 2017'
  2. Updated with 'Whole of Government Accounts 2017 to 2018: guidance for preparers'
  3. Updated with Whole of Government Accounts, 2015 to 2016
  4. Updated with Whole of Government Accounts 2016 to 2017: guidance for preparers
  5. Updated with: Whole of Government Accounts, 2014 to 2015
  6. Updated with latest guidance for preparation
  7. 2013-14 WGA added.
  8. Whole of Government Accounts 2012 to 2013 published
  9. added Guidance to collection
  10. First published.