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Collection

Whole of Government Accounts

Whole of Government Accounts is a consolidated set of financial statements for the UK public sector.

From:
HM Treasury
Published
2 August 2013
Last updated
8 July 2026 — See all updates

°Õ³ó±ðÌýWGA 2025-26 Data Collection will be carried out online using the OSCAR platform for all Central Government, Local Government bodies and Public Corporations. 

What you need to do

  • submit Whole of Government Accounts 2025 to 2026 on the OSCAR platform - from 1 July 2026 for Central Government entities. Dates for Local Government entities are to be confirmed.
  • ensure Cycle 1 DCT return for Central Government entities is submitted no later than 21 August 2026, and for Local Government entities no later than 4 September 2026
  • ensure Cycle 2 DCT return for Central Government entities is submitted no later than 16 October 2026, and for Local Government entities no later than 30 October 2026

Entities should only submit Cycle 1 data where their data is based on unaudited accounts and / or draft data. Cycle 2 data should only be submitted where their data is based on audited accounts. In any event, entities should submit Cycle 1 data at the earliest opportunity following production of year end draft accounts. Please note there is no longer a requirement for the DCT Return itself to be audited, even for entities above the audit threshold.

About Whole of Government Accounts

Whole of Government Accounts (WGA) consolidates the audited accounts of over 10,000 organisations across the public sector in order to produce a comprehensive, accounts-based picture of the financial position of the UK public sector. WGA is based on International Financial Reporting Standards (IFRS), the system of accounts used internationally by the private sector.

WGA is a major step forward in transparency and accountability as it supports the government’s agenda to make more public data available. WGA enables the direct comparability of financial data across public sector entities and is producing trend data that will help to inform future analysis and decision making.

°Õ³ó±ðÌýWGA is independently audited giving both Parliament and the outside world greater confidence in the figures and supports effective scrutiny by Parliament. This scrutiny has been exercised by the Public Accounts Committee who examine the accounts each year.

WGA is successfully providing a more complete view of the public finances, complementing the information contained in the key national accounts measures used for managing the public finances. It is also being used to support longer term fiscal analysis, as evidenced by the Office for Budget Responsibility’s use of WGA data to inform its annual Fiscal Sustainability Report.

All Central Government, Local Government bodies and Public Corporations will be able to provide their submissions through Online System for Central Accounting and Reporting (OSCAR).

How to become an OSCAR user:

1. Accessing OSCAR:

  • for all user requests to access OSCAR, please visit the 
  • the OSCAR Central Government, Local Government, and Public Corporation User Forms are available on the OneFinance Portal
  • follow the instructions on these User Forms to complete the process and obtain the necessary approvals
  • additional details can be found in the OSCAR User Guide

2. Useful information

  • review the  to understand how your personal data will be processed.
  • refer to the  for information on acceptable use
  • for frequently asked questions and user guides on system access queries, visit the 

Contact details

Publications

Guidance

You can find guidance from previous years at the .

Updates to this page

Published 2 August 2013
Last updated 8 July 2026 Show all updates

  1. The following changes have been made to the page: The Local Government submission start date has been removed as dates are yet to be confirmed. All references to "OSCAR II" have been updated to "OSCAR". Public Corporations have been added to the opening sentence alongside Central and Local Government bodies. The DCT audit requirement wording has been clarified. An "About WGA" heading has been added to improve structure. "Office of Budget Responsibility" corrected to "Office for Budget Responsibility". Minor typographical errors corrected throughout.

  2. Some small updates made to the copy explaining the WGA 2025-26 Data Collection, and 'Whole of Government Accounts 2024 to 2025: guidance for preparers' added to the document collection.

  3. Whole of Government Accounts, 2024-25 added.

  4. Updated with: 'Whole of Government Accounts, 2023-24'.

  5. Some small updates made to the copy explaining the WGA 2024-5 Data Collection, and 'Whole of Government Accounts 2024 to 2025: guidance for preparers' added to the document collection.

  6. New email address updated for central government WGA team: CG_WGAreturns@hmtreasury.gov.uk

  7. Whole of Government Accounts, 2022-23 added.

  8. How to Become an OSCAR II User guidance updated

  9. Whole of Government Accounts 2023 to 2024: guidance for preparers added and the 'What you need to do' section has been updated.

  10. Whole of Government Accounts, 2021-22 added

  11. Updated with guidance for 2022-23

  12. Whole of Government Accounts, 2020-21 added

  13. Whole of Government Accounts, 2019-20 added

  14. Updated with: Whole of Government Accounts, 2018-2019.

  15. Update for preparers of Whole of Government Accounts 2019-2020.

  16. Updated with survey link.

  17. Updated with 'Whole of Government Accounts, 2017 to 2018' and 'Whole of Government Accounts 2018 to 2019: guidance for preparers'.

  18. Updated to include 'Whole of Government Accounts, 2016 to 2017'

  19. Updated with 'Whole of Government Accounts 2017 to 2018: guidance for preparers'

  20. Updated with Whole of Government Accounts, 2015 to 2016

  21. Updated with Whole of Government Accounts 2016 to 2017: guidance for preparers

  22. Updated with: Whole of Government Accounts, 2014 to 2015

  23. Updated with latest guidance for preparation

  24. 2013-14 WGA added.

  25. Whole of Government Accounts 2012 to 2013 published

  26. added Guidance to collection

  27. First published.

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