Source · Select Committees · Public Accounts Committee
Recommendation 29
29
Accepted
The Treasury highlighted that Scottish entities do not have a legal requirement to submit a...
Conclusion
The Treasury highlighted that Scottish entities do not have a legal requirement to submit a WGA return.58 Under the Government Resources and Accounts Act 2000 HM Treasury may designate a body for inclusion in WGA unless its activities relate entirely to Scotland.59 Therefore, Scottish entities are not included in the Whole of Government Accounts (Designation of Bodies) Order 2024 – the statutory instrument relevant to WGA 2023–24.60 The Scottish Government makes separate administrative arrangements for bodies in Scotland to provide data.61 56 HMT, Whole of Government Accounts: year ended 31 March 2024, HC 917, 17 July 2025 57 Professor David Heald (WGA0002) 58 Q 72 59 Government Resources and Accounts Act 2000, Section 10 (6) 60 The Whole of Government Accounts (Designation of Bodies) Order 2024 61 HMT, Whole of Government Accounts: year ended 31 March 2024, HC 917, 17 July 2025, p 17 17
Government response summary AI-generated
The government agrees, with a target implementation date of June 2026. The Treasury will provide additional information on devolved expenditure in the performance report section of the 2024-25 accounts to enhance transparency and understanding of devolved spending.
Summary of the government's response below — read the verbatim text to verify.
Government Response
Accepted
HM Government · verbatim extract
Accepted
6.1 The government agrees with the Committee’s recommendation. Target implementation date: June 2026 6.2 The Treasury acknowledges the Committee’s interest in enhancing transparency around devolved spending within the WGA. The Treasury will provide additional information on devolved expenditure in the performance report section of the 2024-25 accounts. These disclosures will give clearer visibility of devolved spending across the nations of the UK and explain how these amounts relate to the overall WGA totals. This is intended to support users’ understanding of how public
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