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In my opinion, except for the effects of the matters described in the Basis for
Qualified Opinion paragraphs above: the financial statements give a true and fair view of the state of the affairs of the Whole of Government as at 31 March 2010 and of its net deficit, changes in taxpayers' equity and
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As this is the first year in which WGA is published, there is no historical data for comparison. Over time, annual publications of WGA will allow the user to build up a clear and consistent picture of trends and changes in the
Government’s fiscal position. WGA also allows for international
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The Whole of
Governments Accounts for the year ended 31 March 2010 was published on 29 November 2011. It was the first ever set of audited financial statements for the UK public sector. The 2009-10 WGA brings together, for the first time, audited financial information from the UK’s central
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government, local government, the
National Health Service (NHS) and public corporations. It makes clear a number of metrics that previously had been difficult to calculate, such as the net public service pension liability, the Government’s commitments under
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of over 5,500 organisations across the public sector. It aims to provide more complete data for fiscal planning by producing consolidated financial statements which are produced in accordance with the
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cash flows for the year then ended; and the financial statements have been properly prepared in accordance with the
Government Resources and Accounts Act 2000.
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comparisons of fiscal balance sheets to be made, provided that other countries’ accounts are produced on a comparable basis.
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Treasury first published a scoping study for WGA in July 1998. WGA are prepared under Sections
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The C&AG report on the 2009–10 WGA is available on the
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The structure of the document is the same as that for any private sector organisation using
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liabilities are omitted from the accounts even though they are a liability under
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31 March 2010. The accounts omit large public sector liabilities: in particular,
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of the
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It also includes a
Statement on Internal Control as well as detailing the
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116:. In particular, the following consolidated statements are included:
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180:(PFI) contracts, total provisions, and contingent liabilities.
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The Whole of
Government Accounts are subject to audit by the
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List of bodies to which WGA applies (2009 Designation Order)
324:"Guidance to the Whole of Government Accounts y/e 31/03/10 (
284:"Guidance to the Whole of Government Accounts y/e 31/03/10 (
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The accounts are available on the UK's Treasury website:
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The first set of accounts to be published was for the
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Atkinson Report on Government Output and Productivity
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The C&AG audited the 2009–10 WGA and concluded:
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138:, showing public sector assets and liabilities;
131:Consolidated Statement of Comprehensive Income
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87:International Financial Reporting Standards
36:International Financial Reporting Standards
392:HM Treasury - Whole of Government Accounts
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143:Statement of Changes in Taxpayers’ Equity
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584:"Whole of Government Accounts 2017-18"
565:"Whole of Government Accounts 2016-17"
546:"Whole of Government Accounts 2015-16"
527:"Whole of Government Accounts 2014-15"
508:"Whole of Government Accounts 2013-14"
489:"Whole of Government Accounts 2012-13"
470:"Whole of Government Accounts 2011-12"
451:"Whole of Government Accounts 2010-11"
432:"Whole of Government Accounts 2009-10"
413:"Whole of Government Accounts 2009-10"
612:Open government in the United Kingdom
344:from the original on 18 February 2011
304:from the original on 18 February 2011
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122:Statement of Revenue and Expenditure
231:Gold reserves of the United Kingdom
128:part shown as a separate statement;
23:) is the annual publication by the
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402:ACCA Report on WGA implementation
201:Comptroller & Auditor General
189:http://www.hm-treasury.gov.uk/wga
261:from the original on 6 July 2018
370:from the original on 2012-01-05
136:Statement of Financial Position
47:Comptroller and Auditor General
251:"Whole of Government Accounts"
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17:Whole of Government Accounts
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178:private finance initiative
164:’s responsibilities and a
126:other comprehensive income
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225:National Audit Office
155:Notes to the Accounts
43:independently audited
32:financial statements
30:of the consolidated
171:Results for FY 2010
166:Remuneration Report
149:Cash Flow Statement
83:public corporations
162:Accounting Officer
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53:each year.
606:Categories
374:2011-11-29
348:27 January
308:27 January
237:References
94:year ended
57:Background
28:Government
124:with the
108:Structure
574:6 August
555:6 August
536:6 August
368:Archived
339:Archived
299:Archived
259:Archived
219:See also
104:rules.
98:pension
63:9 to 11
45:by the
517:15 May
498:15 May
479:15 May
460:15 May
441:15 May
422:15 May
328:p.21)"
265:15 May
81:, and
79:health
342:(PDF)
331:(PDF)
302:(PDF)
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288:p.4)"
151:; and
595:2020
576:2018
557:2018
538:2018
519:2016
500:2016
481:2016
462:2016
443:2016
424:2016
350:2011
326:vid.
310:2011
286:vid.
267:2016
227:(UK)
114:IFRS
102:IFRS
21:WGA
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Text is available under the Creative Commons Attribution-ShareAlike License. Additional terms may apply.