Whole of Government Accounts (WGA)

Date published: 15 January 2019

The Whole of Government Accounts (WGA) is a consolidated set of financial statements for the UK public sector. It consolidates around 4,000 bodies in total, including central government departments, local authorities, devolved administrations, the health service, and public corporations. 

The most recent publication is the DCM (DoF) 01/19 - Designation of Bodies for Whole of Government Accounts 2018-19.


The Data Collection Tool (DCT) for 2017-18 is available on HM Treasury's website. Guidance for central government and local government is also available on HM Treasury's website:

DCT for central and local government and guidance  

HM Treasury's website should only be used for the DCT and guidance. NI bodies should use the forms provided below and not those on HM Treasury's website.

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