Collection

Whole of Government Accounts

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

In accordance with government measures to support the UK through the Coronavirus (COVID-19) pandemic, the timetable for the Whole of Government Accounts 2019-2020 submissions have been extended to offer relief to colleagues across the Government Finance Function.

The WGA 2019-2020 Data Collection will be carried out online using the new OSCAR ll platform for all Central and Local Government bodies, available June for cycle 1 submissions.

What you need to do

  • submit Whole of Government Accounts 2019 to 2020 as soon as the OSCAR ll platform is available.
  • ensure Cycle 1 DCT return is submitted no later than 30 September 2020
  • ensure Cycle 2 DCT return is submitted no later than 4 December 2020

Whole of Government Accounts (WGA) consolidates the audited accounts of over 8,000 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.

From 2019-20 Data Collection Tool (DCT) onwards all Central Government, Local Government bodies and Public Corporations will be able to provide their submissions through the Online System for Central Accounting and Reporting (OSCAR ll) Tool. This replaces the previous Excel based DCT.

How to become an OSCAR ll user:

For any Central Government user requests please find further details on the OneFinance Portal

For any Local Government or Public Corporation user requests:

  • you can find the OSCAR ll Local Government and Public Corporation User Form from the list of documents found here
  • please download and complete the “Local Government and Public Corporation User Form”
  • send through the completed form to the HM Treasury WGA team at WGAOSCAR@hmtreasury.gov.uk
  • Once the WGA team has approved your request, you should receive a noreply activation email from OKTA to set up your OSCAR ll account.
  • you can find further details on the OSCAR ll User Guide

Useful information

Contact details

Publications

  1. Whole of Government Accounts, 2018-2019
  2. Whole of Government Accounts, 2017 to 2018
  3. Whole of Government Accounts, 2016 to 2017
  4. Whole of Government Accounts, 2015 to 2016
  5. Whole of Government Accounts, 2014 to 2015
  6. Whole of Government Accounts, 2013 to 2014
  7. Whole of Government Accounts, 2012 to 2013
  8. Whole of Government Accounts, 2011 to 2012
  9. Whole of Government Accounts, 2010 to 2011
  10. Whole of Government Accounts, 2009 to 2010

Guidance

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

Published 2 August 2013
Last updated 21 July 2020 + show all updates
  1. Updated with: Whole of Government Accounts, 2018-2019.

  2. Update for preparers of Whole of Government Accounts 2019-2020.

  3. Updated with survey link.

  4. Updated with 'Whole of Government Accounts, 2017 to 2018' and 'Whole of Government Accounts 2018 to 2019: guidance for preparers'.

  5. Updated to include 'Whole of Government Accounts, 2016 to 2017'

  6. Updated with 'Whole of Government Accounts 2017 to 2018: guidance for preparers'

  7. Updated with Whole of Government Accounts, 2015 to 2016

  8. Updated with Whole of Government Accounts 2016 to 2017: guidance for preparers

  9. Updated with: Whole of Government Accounts, 2014 to 2015

  10. Updated with latest guidance for preparation

  11. 2013-14 WGA added.

  12. Whole of Government Accounts 2012 to 2013 published

  13. added Guidance to collection

  14. First published.