Select Committee · Public Accounts Committee

Whole of Government Accounts 2023-24

Status: Open Opened: 11 Jul 2025 8 recommendations 21 conclusions 1 report

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. For the first time ever in 2022-23, the National Audit Office was unable … Show more

Clear

Reports

1 report
Title HC No. Published Items Response
69th Report - Whole of Government Accounts 2023-24 HC 1243 4 Mar 2026 29 Responded

Recommendations & Conclusions

3 items
1 Conclusion 69th Report - Whole of Government Accou… Acknowledged

On the basis of the Whole of Government Accounts (WGA) for the year ended 31...

On the basis of the Whole of Government Accounts (WGA) for the year ended 31 March 2024, we took evidence from HM Treasury (the Treasury) and from the Ministry of Housing, Communities and Local Government (MHCLG).1

Government response AI summary
HM Treasury acknowledged the Committee’s interest in whether the government’s focus and composition is sufficient and aligned with the level of complexity involved in improving the WGA and provided a summary of actions taken to shift the focus of the recovery plan towards both accessibility …
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HM Treasury
8 Conclusion 69th Report - Whole of Government Accou… Acknowledged

We asked the Treasury how many staff it allocated to consolidating this account, and officials...

We asked the Treasury how many staff it allocated to consolidating this account, and officials explained that the core team responsible for preparing the WGA consists of six to seven dedicated staff, supported at key stages by colleagues across the wider Government Finance Function.13 WGA disclaimed opinion Read more

Government response AI summary
The government acknowledges the Committee’s interest in the sufficiency of its focus and composition on WGA. It states that wider reforms in the local audit sector and ongoing reviews of WGA's scope and direction, along with actions to improve accessibility and compliance, are underway to …
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HM Treasury
17 Conclusion 69th Report - Whole of Government Accou… Acknowledged

We also challenged MHCLG on how reorganisation in local government will affect WGA.32 The Local...

We also challenged MHCLG on how reorganisation in local government will affect WGA.32 The Local Government Reorganisation ambition is to simplify local government by ending the two-tier system and establishing new single-tier unitary councils.33 MHCLG confirmed that accounts for areas currently operating under the two-tier system will continue to be … Read more

Government response AI summary
The government agrees with the Committee’s observations, acknowledging the impact of the Local Government Reorganisation programme on WGA submissions from 2028-29 onwards. It states that engagement is ongoing to identify issues and mitigate risks, with a target implementation date of April 2029 for the full …
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HM Treasury

Oral evidence sessions

1 session
Date Witnesses
11 Dec 2025 Andrew Cartner · HM Treasury, Conrad Smewing · HM Treasury, James Bowler CB · HM Treasury, Rosie Seymour · Ministry of Housing, Communities and Local Government, Will Garton · Ministry of Housing, Communities and Local Government, Will Garton · Department for Levelling Up, Housing and Communities View ↗

Who gave evidence

6 witnesses
WitnessOrganisationSessions
Andrew Cartner · Deputy Head of the Government Finance Function HM Treasury 1
Conrad Smewing · Director General Public Spending and Head of the … HM Treasury 1
James Bowler CB · Permanent Secretary HM Treasury 1
Rosie Seymour · Deputy Director, Local Audit Reform Ministry of Housing, Communities and Local Government 1
Will Garton · Director General for Local Government, Growth and… Ministry of Housing, Communities and Local Government 1
Will Garton · Director General for Levelling Up Department for Levelling Up, Housing and Communities 1

Correspondence

2 letters
DateDirectionTitle
1 Jun 2026 To cttee Letter from the Permanent Secretary at the Ministry of Housing, Communities and…
26 Jan 2026 To cttee Letter from the Permanent Secretary at HM Treasury relating to a follow-up to t…