Corporate report

Whole of Government Accounts, 2015 to 2016

This publication contains the Whole of Government Accounts for the year ended 31 March 2016.


Whole of Government Accounts: year ended 31 March 2016 (web)

Whole of Government Accounts: year ended 31 March 2016 (print)

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Whole of Government Accounts (WGA) consolidates the audited accounts of over 6,000 organisations across the UK public sector. WGA is based on International Financial Reporting Standards, the system of accounts used internationally by the private sector. This is the seventh year of publication of the WGA. The UK is among the most advanced countries in this regard and the WGA is a uniquely comprehensive product; as it is the only set of consolidated public sector accounts that includes both central and local government.

The WGA is independently audited by the National Audit Office providing greater confidence in the figures, and supports effective scrutiny by Parliament. This scrutiny is exercised by the Public Accounts Committee who examine the accounts each year.

The WGA forms a key part of the mechanisms for understanding the government’s financial performance. Together with the statistical framework that is published in the National Accounts by the Office of National Statistics, and the Office for Budget Responsibility’s forecasts of economic performance and the public finances; the WGA provides a mechanism for holding government to account for its long term financial performance.

Published 13 July 2017