Whole of Government Accounts

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

The WGA 2020-2021 Data Collection will be carried out online using the OSCAR ll platform for all Central and Local Government bodies.

What you need to do

  • submit Whole of Government Accounts 2020 to 2021 on the OSCAR ll platform
  • ensure Cycle 1 DCT return is submitted no later than 31 July 2022
  • ensure Cycle 2 DCT return is submitted no later than 31 August 2022

Whole of Government Accounts (WGA) consolidates the audited accounts of over 10,000 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.

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.

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:

Useful information

Contact details



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

Published 2 August 2013
Last updated 6 June 2022 + show all updates
  1. Whole of Government Accounts, 2019-20 added

  2. Updated with: Whole of Government Accounts, 2018-2019.

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

  4. Updated with survey link.

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

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

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

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

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

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

  11. Updated with latest guidance for preparation

  12. 2013-14 WGA added.

  13. Whole of Government Accounts 2012 to 2013 published

  14. added Guidance to collection

  15. First published.