Select committee: Public Accounts Committee
Conclusion 29
69th Report - Whole of Government Accounts 2023-24
Published 4 Mar 2026
Addressed to HM Treasury
Public Accounts Committee Whole of Government Accounts 2023-24 All items in this report Report on parliament.uk ↗ Inquiry on parliament.uk ↗
Conclusion (the committee's words)
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
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).