Whole of Government Accounts

1.17 Whole of Government Accounts (WGA) are full accruals based accounts covering the whole public sector and audited by the National Audit Office. WGA is a consolidation of the accounts of about 1500 bodies from central government, devolved administrations, the health service, local government and public corporations.

1.18 WGA will be published for the first time for the year ending 31 March 2010. It will treat PPP commitments according to IFRS and will include a table summarising the long term contractual commitments held by all bodies listed in 1.16 which are, or are similar to, PFI projects.

1.19 Further information on WGA can be found on the HM Treasury website at: http://www.hm-treasury.gov.uk/psr_government_accounts.htm