Whole of government accounts: delivering their full potential


This briefing looks at the fifth Whole of Government Accounts, covering 2013/14 and considers how the data it contains benefits UK fiscal and public financial management decisions.








The fifth WGA, covering 2013/14, were published in 2015, considerably earlier than those for earlier years, the information they contain is not yet used as an integral part of the UK fiscal and public sector spending architecture. 

CIPFA thinks this is essential if all key spending and service decisions are to be taken in the context of the current fiscal position, encompassing all assets and liabilities, as well as their impacts on medium to long-term sustainability.  

The WGA improves the transparency of government spending decisions and provides useful information about the changing landscape of public service delivery. This CIPFA Briefing looks at the headline figures from the 2013/14 WGA and considers how the data can improve the delivery of excellent public financial management.