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Last updated – 20 June 2019


The Whole of Government Accounts (WGA) are the consolidated financial statements for the whole of the UK public sector, showing what the UK Government spends and receives, and what it owns and owes. WGA can help Parliament hold the Treasury, as the government ministry with overall responsibility for public spending, to account. It gives Parliament and the public additional information, all in one place, on the Government’s overall financial position.

WGA aims to improve transparency, increase accountability, provide more complete data for the public sector, encourage comparable data, and provide complementary and complete information to support long-term fiscal analysis and decision making.

The Treasury is responsible for publishing the WGA. It published accounts for the 2016-17 financial year in June 2018.

Whole of Government Accounts 2016-17: At a glance

The WGA provides an accountant’s view of the Government’s financial position, which is different from the fiscal measures produced by the Office for National Statistics. The 2016-17 WGA shows net expenditure for the year of £97.8 billion and a net liability position of £2,420.7 billion.

Presented below is an interactive visualisation of the financial information contained within the Whole of Government accounts published over the last five years

This Year’s Balances |All

Presented are the figures from the 2016-17 WGA. The statement of Financial Position and Statement of Revenue and Expenditure are broken down into their components; clicking on one will filter the rest of the view. It will also allow you to see the related note disclosures.

Interaction notes

‘Ctrl’ (Apple ⌘) is used to select multiple elements of the visualisation.
If you click on a bubble, the information presented in the other two graphs will change. Hold ‘Ctrl'(Apple ⌘) to select multiple bubbles and compare.
If you hover over an element on a graph, it will highlight relevant information on the other graphs presented.
Clicking on a label element, such as year, will filter the presented information accordingly.

Data Notes

The first two dashboards are based on a dataset containing the financial statement information from the published WGAs of the last five years: 2016-17, 2015-16, 2014-15, 2013-14, 2012-13. This information is post-consolidation, i.e. presented after removing intra-government transactions. Where restatements have been made the following year, they have been adjusted in the dataset.

View the published WGAs

The second two dashboards are based on the submitted Data Collection Tools from WGA component bodies for 2016-17.

See information on the preparation of the DCTs

The dataset is made up of pre-consolidated information, i.e. before the removal of intra-government transactions. As such, these are the gross figures that make up the WGA. Bodies have to map their own accounts to the Standard Chart of Accounts; as such, the numbers presented in the visualisation may not reconcile to an individual body’s published accounts.

More information

Frequently Asked Questions (FAQs)

Click for answers.

How much was the deficit in 2016-17 and how does that compare to net expenditure in previous years?

How much does the public sector own?

How much does the Government owe? / What is the Government’s liability?

Does this include everything? What about PFI?

So what would the figures look like if these bodies were included?

How many years will it take to pay off the Government’s debt?

How is WGA different to adding up the financial statements of all the significant Government organisations?

How is WGA different to the other Government spending figures and the National Accounts?

Why do we need WGA when we already have the National Accounts?

Where is the state pension liability?

How does HM Treasury gather the information?

How useful is WGA given that the Comptroller and Auditor General has qualified his opinion?

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