The Whole of Government Accounts (WGA) consolidates the accounts of over 10,000 public organisations, including central government departments, local authorities, devolved administrations, the NHS, academy schools and public corporations, to provide the most complete and accurate picture of the UK’s public finances.
The Committee’s scrutiny of the WGA 2021-22 warned of an unprecedented increase in missing data reduces utility of Whole of Government Accounts. The Committee also put on the record in May 2024 its serious concerns that the issues in local authority audit would likely result in the Comptroller and Auditor General disclaiming his audit opinion on the WGA in future. A disclaimed audit opinion means that the auditor has been unable to form an opinion on the financial statements due to insufficient or unreliable information.
Based on the National Audit Office’s report on the Whole of Government Accounts 2022-23, the Committee will hear from senior Cabinet Office and HM Treasury officials on progress in encouraging public bodies to submit data, and the quality of data included in the WGA.
Please look at the requirements for written evidence submissions and note that the Committee cannot accept material as evidence that is published elsewhere.