Corporate report

Whole of Government Accounts, 2012 to 2013

This publication contains the Whole of Government Accounts for the year ended 31 March 2013.

This was published under the 2010 to 2015 Conservative and Liberal Democrat coalition government


Whole of Government Accounts

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Whole of Government Accounts (WGA) consolidates the audited accounts of 3,800 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 EU-adopted 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. The government places a great deal of importance on fiscal transparency, and the role that it plays in its management of the public finances. Publication of the WGA supports the government’s agenda to make more public data available. The WGA is independently audited giving both Parliament and the outside world greater confidence in the figures, and supports effective scrutiny by Parliament.

The 2012 to 2013 WGA is the fourth publication and is providing a more complete view of the public finances, complementing the information contained in the key national accounts based 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. WGA is enabling the direct comparability of financial data across the public sector entities and is starting to produce trend data that will help to inform future analysis and decision making.

Published 10 June 2014
Last updated 27 June 2014 + show all updates
  1. added Whole of Government Accounts 2012-13: key facts and figures
  2. First published.