This Fact Sheet highlights areas of good practice in preparing Whole of Government Accounts returns, including what should be provided to external auditors. It may also be used by audit committees as part of their governance arrangements over financial reporting.

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The Whole of Government Account is a key part of the government’s accountability for its use of taxpayer’s resources. The 2011-12 WGA is now being prepared, and bodies designated by HM Treasury to be included are being asked to provide audited returns by 31 July 2012.

We have produced a Fact Sheet which highlights areas of good practice in preparing these returns, including what should be provided to external auditors. The Fact Sheet may also be used by audit committees as part of their governance arrangements over financial reporting.

July 2012

The Whole of Government Account is a key part of the government's accountability for its use of taxpayer's resources. The 2011-12 WGA is now being prepared, and bodies designated by HM Treasury to be included are being asked to provide audited returns by 31 July 2012.

We have produced a Fact Sheet which highlights areas of good practice in preparing these returns, including what should be provided to external auditors. The Fact Sheet may also be used by audit committees as part of their governance arrangements over financial reporting.

July 2012

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