Whole of Government Accounts
Whole of Government Accounts is a consolidated set of financial statements for the UK public sector.
The WGA 2025-26 Data Collection will be carried out online using the OSCAR platform for all Central Government, Local Government bodies and Public Corporations.
What you need to do
- submit Whole of Government Accounts 2025 to 2026 on the OSCAR platform - from 1 July 2026 for Central Government entities. Dates for Local Government entities are to be confirmed.
- ensure Cycle 1 DCT return for Central Government entities is submitted no later than 21 August 2026, and for Local Government entities no later than 4 September 2026
- ensure Cycle 2 DCT return for Central Government entities is submitted no later than 16 October 2026, and for Local Government entities no later than 30 October 2026
Entities should only submit Cycle 1 data where their data is based on unaudited accounts and / or draft data. Cycle 2 data should only be submitted where their data is based on audited accounts. In any event, entities should submit Cycle 1 data at the earliest opportunity following production of year end draft accounts. Please note there is no longer a requirement for the DCT Return itself to be audited, even for entities above the audit threshold.
About Whole of Government Accounts
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 for 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 Online System for Central Accounting and Reporting (OSCAR).
How to become an OSCAR user:
1. Accessing OSCAR:
- for all user requests to access OSCAR, please visit the OneFinance Portal
- the OSCAR Central Government, Local Government, and Public Corporation User Forms are available on the OneFinance Portal
- follow the instructions on these User Forms to complete the process and obtain the necessary approvals
- additional details can be found in the OSCAR User Guide
2. Useful information
- review the OSCAR Privacy Notice for All Users (PDF, 117KB) to understand how your personal data will be processed.
- refer to the OSCAR Usage Policy (PDF, 133KB) for information on acceptable use
- for frequently asked questions and user guides on system access queries, visit the OneFinance Portal
Contact details
- for all WGA submission process related queries or accounting questions, please contact the WGA team: CG_WGA.Team@hmtreasury.gov.uk (for Central Government) or LG_WGAreturns@hmtreasury.gov.uk (for Local Government and public corporations)
- for technical queries related to OSCAR (e.g. log in errors or system issues), please get in contact with oscar.support@keysource.co.uk
Publications
Guidance
You can find guidance from previous years at the National Archives.