Select committee: Public Accounts Committee

Conclusion 24

69th Report - Whole of Government Accounts 2023-24 Published 4 Mar 2026 Addressed to HM Treasury
Conclusion (the committee's words)
The academies sector prepares a separate sector account (the Sector Annual Report and Accounts, or SARA), aligned to the academic cycle year end of 31 August.45 The Department for Education and WGA report to 31 March.46 The consolidation of SARA data within WGA creates a non- coterminous year end misalignment and has resulted in a qualification in WGA since 2016–17.47

From: Public Accounts Committee, 69th Report - Whole of Government Accounts 2023-24 (HC 1243), 4 March 2026

Government response

The government responded to the whole report on 1 June 2026 (deadline 4 May 2026).

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