Whole of Government Accounts (WGA) is the annual publication by the United Kingdom Government of the consolidated financial statements of over 5,500 organisations across the public sector.[1] It aims to provide more complete data for fiscal planning by producing consolidated financial statements which are produced in accordance with the International Financial Reporting Standards (IFRS), the system of accounts used internationally by the private sector.
The accounts are independently audited by the Comptroller and Auditor General,[2] and they are scrutinized by the Public Accounts Committee each year.