Local data for Whole of Government Accounts
In accordance with HM Treasury requirements, the Department for Communities and Local Government (DCLG) collects returns from English local authorities for whole of government accounts. These are a set of financial accounts for the entire UK public sector. They help Parliament and the public to understand and scrutinise how taxpayers’ money is spent.
English local government is the largest individual component of this set of accounts, including (for the 2011 to 2012 accounts) 448 local government bodies.
Whole of Government Accounts are published by HM Treasury and present public finances in a way that is familiar to the commercial and accountancy professions. This makes information about public finances more transparent and accessible.
Guidance for local authorities
Guidance for local authorities for completing the Whole of Government Accounts for 2012 to 2013 will be published on this page soon. There is also specific guidance for local authorities on the transition to accounting for highways infrastructure assets on a depreciated replacement cost basis:
Guidance for local authorities for previous years is on the National Archives.