Policy paper

Whole of Government Accounts, 2023-24

This publication contains the Whole of Government Accounts for the year ended 31 March 2024.

Documents

Whole of Government Accounts 2023-24

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Annex 1: List of entities consolidated in the Whole of Government Accounts

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Annex 2: Entities that are not consolidated in the WGA

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Annex 3: Minor bodies excluded from the consolidation

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Accounts tables

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Performance Report Charts

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Details

The Whole of Government Accounts (WGA) provides a consolidated view of the government’s financial position and performance. It consolidates the UK public sector in line with International Financial Reporting Standards (IFRS). WGA is a globally unique publication which has put the UK at the forefront of government financial reporting since financial year 2009-10. 2023-24 is the fifteenth year of publication and an opportunity to reflect on the achievements of WGA, its future development and the long term trends that it shows.

The primary user of WGA is UK Parliament, who scrutinises the accounts in a yearly hearing held by the Public Accounts Committee. In addition, there are multiple offices within government and bodies holding the government to account which rely on WGA for transparency and analysis. It also attracts academic and expert analysis.

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.

Updates to this page

Published 17 July 2025

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