On the basis of the Whole of Government Accounts (WGA) for the year ended 31 March 2024, we took evidence from HM Treasury (the Treasury) and from the Ministry of Housing, Communities and Local Government (MHCLG).1

Whole of Government Accounts 2023–24

Skip to main content

Whole of Government Accounts 2023–24

Sixty-Ninth Report of Session 2024–26

Author:

Committee of Public Accounts

Related inquiry:

Whole of Government Accounts 2023-24

Date PublishedWednesday 4 March 2026

Download and Share

Download icon

Download the Report [PDF, 336 KB]

Share icon

Copy URL

Contents

Summary

The Whole of Government Accounts (WGA) consolidates the accounts of over 10,000 public organisations, including central government departments, local authorities, devolved administrations, the NHS, academy schools and public corporations such as the Bank of England, to provide the most complete and accurate picture of the UK’s public finances. In 2023–24, the WGA reported £1.1 trillion in public spending and the balance sheet showed £5.0 trillion of gross liabilities.

The 2023–24 WGA is the fifteenth WGA and the second consecutive year the C&AG issued a disclaimed audit opinion on the financial statements due to missing and unaudited data. The WGA is a valuable tool with the potential to provide powerful insights; however, the level of missing and unaudited data remains unacceptably high and unaudited or disclaimed submissions are increasing year on year, meaning the WGA is not currently achieving its full potential.

The majority of missing and unaudited entities driving the disclaimed opinion are English Local Government bodies, caused by a number of long-standing issues including fragmented system ownership, limited audit and finance capacity, and overly complex accounts and financial reporting requirements. Local government reforms are underway but lack clear timelines and measurable outcomes. While statutory ‘backstop’ deadlines and the Local Audit Reform Strategy have been introduced, the Ministry of Housing, Communities and Local Government’s (MHCLG’s) ambition to eliminate qualified or disclaimed accounts by 2027–28 is undermined by plans that lack specific actions, provide no clear milestones for implementation, and set no firm timescales for delivering the necessary system-wide improvements We are concerned that optimism about audit improvements may be misplaced, and that the ongoing local government reorganisation programme could hinder progress and further complicate WGA consolidation.

The WGA includes several large liabilities, for example the provision for nuclear decommissioning (£106.9 billion), the provision for clinical negligence (£58.2bn) and the net public sector pension liability (£1.3 trillion). Although the accessibility of the WGA has improved, significant gaps in long-term liability disclosures still limit its usefulness. For example, without undiscounted long-term liability disclosures, users cannot fully understand the scale and therefore implications of future commitments and the variance from one year to another.

The misalignment relating to the consolidation of the Academies’ Sector Annual Report and Accounts (SARA) also continues to undermine the WGA’s ability to present a consistent and comparable picture of education spending. Similarly, the absence of detailed spending analysis for devolved nations means the WGA cannot yet provide a complete view of how public money is used across the UK as a whole.

Conclusions and recommendations

1.

The Whole of Government Accounts (WGA) is an important
document but fails
to achieve its full potential due to poor-
quality data.

The Whole of Government Accounts (WGA) consolidates financial information from over 10,000 public bodies, providing Parliament and the public with a comprehensive view of public finances. For 2023–24, the Comptroller and Auditor General (C&AG) issued a disclaimed audit opinion on the WGA for the second consecutive year, due to missing and unaudited data. This repeated disclaimer by the National Audit Office (NAO) highlights systemic weaknesses in local government financial reporting and local audit arrangements. This has prompted heightened scrutiny by the Public Accounts Committee and driven legislative reforms, including the establishment of a dedicated Local Audit Office, simplification of accounting requirements, and an increase in audit fees aimed at attracting auditors back into the market (see conclusion 2). The responsibility for producing and consolidating the WGA rests with a small team of six to seven staff within HM Treasury; a significant and complex undertaking for such a small team.

recommendation
The Treasury should assess whether its existing focus—including staffing levels—on WGA is sufficient and aligned with the complexity and scale of the work required to improve the compliance and accessibility of WGA.

2.

The Whole of Government Accounts (WGA) has received a disclaimed audit opinion for two consecutive years, with no clear indication that this position will improve in the near future.
The Committee remains concerned that the Ministry of Housing, Communities and Local Government (MHCLG) is failing to exert sufficient pressure on local authorities and their auditors to restore assurance in the local government sector. While the statutory deadline for publishing audited accounts has helped reduce missing data, from 211 entities in 2022–23 to 201 in 2023–24, the level remains unacceptably high, and HM Treasury still projects that 145 entities will be missing from WGA 2024–25. Importantly, this improvement in underlying statutory accounts has not translated directly into timely submissions to the Whole of Government Accounts (WGA), and there is still further attention required from HM Treasury to increase WGA submission rates. Moreover, the reduction in missing data has coincided with a rise in unaudited information, which undermines confidence in the consolidated accounts. The volume of unaudited data has grown significantly, from 211 entities in 2021–22 to 227 in 2022–23 and 280 in 2023–24. Missing and unaudited data (including consolidated components with a disclaimed opinion) undermines the reliability of the WGA and as a result it is likely that the C&AG will issue another disclaimer of opinion for WGA 2024–25.

recommendation

a.
MHCLG should provide, alongside the Treasury Minute response to this report, a document setting out a clear timetable of required actions for local authorities and their auditors and explain how it will monitor and enforce accountability for these actions.

b.
The Treasury should consider how it can enhance transparency regarding the types of missing data by distinguishing between entities that are absent due to incapacity and those that are absent due to lack of compliance.

3.

The timing and delivery of local government reforms remain unclear.

The local government audit crisis stems from long-standing issues, including fragmented system ownership, limited audit and finance capacity, rising regulatory demands, overly complex accounts and financial reporting requirements, and the low profitability of local audit work. To address delays and improve transparency, statutory deadlines (“backstop dates”) were legislated for on 9 September 2024, requiring audited local authority accounts to be published by set dates. These deadlines aim to accelerate audit completion, reduce the backlog, and restore confidence in timely financial reporting. However, whilst the backstop is increasing the number of accounts brought to completion, it is also resulting in a higher number of disclaimed opinions, leaving an assurance gap over the data included within these accounts. Further reform followed on 18 December 2024 with the Local Audit Reform Strategy, which includes provisions in the English Devolution and Community Empowerment Bill to establish a Local Audit Office as a unified oversight body. While MHCLG aspires to eliminate qualified or disclaimed accounts by 2027–28, its reliance on vague ambitions without clear milestones makes progress difficult to assess. MHCLG officials have been over-optimistic before about how quickly audit timeliness could be improved. It will be important that the Treasury does not underestimate the impact of local government reorganisation on the Whole of Government Accounts.

recommendation

a.
MHCLG should provide, alongside the Treasury Minute response, a document which sets out:

the actions already taken to address the local audit crisis, including milestones achieved to date,

Key dates and deliverables that remain outstanding, with clear evidence of how these will be met,

Further measures the department intends to implement to ensure resolution, including how it will ensure that auditors build back assurance in a timely manner,

How and why it is satisfied that its plans will be effective and its timetable achievable.

b.
Treasury should outline in the Treasury Minute response how it intends to manage the complexities arising from the Local Government reorganisation programme on future WGA submissions.

4.

The Treasury has improved long-term liability disclosures, but
further work
is needed to clearly convey their insights and relevance
to readers.
The WGA includes several large and complex liabilities, which the Committee has previously noted are difficult for readers to understand and whose values change significantly due to changes in the discount rate. The three largest liabilities include:

Nuclear Decommissioning provisionDecreased by £19.1 billion from £126.0 billion in 2022–23 to £106.9 billion in 2023–24.

Clinical Negligence provisionAs of 31 March 2024, the Department of Health and Social Care (DHSC) reported clinical negligence provisions totalling £58.2 billion, a decrease from £69.3 billion at 31 March 2023.

Pension liabilitiesnet pension liabilities have decreased from £2,639.1 billion in 2021–22 to £1,311.9 billion at 31 March 2024.

Discount rates are used to calculate the present value of future cash flows, reflecting how much a future obligation is worth today, and are closely linked to interest rates, gilt yields, and inflation. Under International Financial Reporting Standards (IFRS), HM Treasury correctly applies a real discount rate (adjusted for inflation) to value long-term obligations. However, the Committee has previously urged HM Treasury to present both discounted and undiscounted values for all major liabilities to improve transparency and accessibility for readers. We strongly believe these figures should be comparable year-on-year so that it is possible to see what action is being taken by the Government to reduce these liabilities. In 2023–24 HMT produced discounted and undiscounted values for the nuclear decommissioning provision balance only. There is therefore no reason why they should not produce it for all other long-term liabilities.

recommendation

a.
In addition to the discounted values required under IFRS, Treasury should disclose undiscounted values for: i) Nuclear Decommissioning provision, ii) Clinical Negligence provision, iii) Pension liabilities. in the 2024–25 annual report and accounts. This is the second year running that we have made this recommendation. All long-term liability disclosures should be accompanied by explanatory narrative on their practical implications to the public.

b.
Treasury should outline in the Treasury Minute response what action Government is taking to reduce these three largest liabilities: i) Nuclear Decommissioning provision, ii) Clinical Negligence provision, iii) Pension liabilities.

5.

The non-coterminous reporting date of the Academies sector
risks undermining
comparability and weakening accountability for billions of pounds of public money.

The WGA consolidation process faces persistent challenges due to the misalignment of financial reporting periods between academies and central government. Academies operate on a financial year ending 31 August, whereas the government’s year ends on 31 March, creating timing mismatches when incorporating academy accounts into the WGA. HM Treasury has previously noted that aligning the academies’ year end with the government’s would not be feasible, citing disruption to the sector’s operational cycle, costly system changes, and the administrative and audit burden of managing two-year ends, which it argues would not represent value for money. We believe this is a very weak argument and require more detailed assessment of the justifications to be convinced that the current approach remains the most appropriate. We note that unincorporated businesses were encouraged by HMRC to change their reporting dates – at considerable cost to each business.

recommendation

a.
Treasury should outline in the Treasury Minute response the discussions held with the Department for Education to align financial year-end dates for academies.

b.
Treasury should provide, alongside the Treasury Minute response, their value for money assessment of aligning the Academies sector.

6.

The Whole of Government Accounts (WGA) is not sufficiently
transparent on devolved spending.

The WGA is designed to provide a comprehensive picture of the UK’s public sector finances and support more effective management of fiscal risks. By consolidating financial information across government, the WGA aims to improve transparency and enable better-informed decision-making on long-term obligations and fiscal sustainability. However, the Committee notes that the WGA does not currently offer sufficient evaluation of devolved governance structures or detailed examination of how devolved budgets are allocated and managed. This gap limits the ability of Parliament and the public to fully understand the financial implications of devolution and assess whether resources are being used efficiently across the UK. Furthermore, recent analysis indicates that Scotland are the second-poorest performing sector—surpassed only by the Local Authority sector—in the timely submission of returns to the WGA. The lack of data from Scottish entities is a serious impediment to scrutinise all parts of the UK public sector to provide value for money.

recommendation

a.
Treasury should outline in their Treasury Minute response how the WGA disclosures will be updated in the 2024–25 annual report and accounts to clarify devolved spending.

b.
Treasury should outline in their Treasury Minute response how they will ensure Scottish entities submit audited data in the 2024–24 WGA.

1
Missing and unaudited data

Introduction

1.
On the basis of the Whole of Government Accounts (WGA) for the year ended 31 March 2024, we took evidence from HM Treasury (the Treasury) and from the Ministry of Housing, Communities and Local Government (MHCLG).
1

2.
The WGA, produced by the Treasury, provides a consolidated view of the government’s financial position and performance and is prepared in accordance with the International Financial Reporting Standards (IFRS) and the Government Financial Reporting Manual (FReM). WGA is made up of over 10,000 bodies, across the whole of the public sector including central government departments, local authorities, devolved administrations, the NHS, academy schools and public corporations.
2

3.
The 2023–24 WGA is the fifteenth WGA to be published since it was first launched for the 2009–10 financial year. In 2023–24, the UK public sector spent £1,076.3 billion on public services and collected revenue of £1,019.9 billion. The balance sheet showed £5,024.5 billion of gross liabilities.
3

4.
The C&AG disclaimed his opinion on the Whole of Government Accounts for the second year in succession, due to the level of data missing from the accounts and the level of unaudited data. In 2023–24, 657 entities were expected to make submission due to the tiered consolidation structure (each department prepares a single consolidated submission that incorporates all of its underlying subsidiary entities). 201 out of 657 (31%) entities did not submit data, 167 of which were English local authorities. 280 out of 657 (43%) entities were included in the WGA using data that had not been audited, 224 of which were English local authorities.
4
This reflects previous concerns we have raised about the unprecedented crisis in local audit and its continued impact on the WGA.

5.
We received written submissions from a range of different sources including Local Government Associations, academic researchers as well as wider government stakeholders. A full list of the written evidence we received is available on the inquiry page of the Committee’s website.
5
Particular issues and concerns drawn to our attention included:

Backstop dates will force unaudited accounts to be published with disclaimed audit opinions and auditors lack the capacity to build back assurance before the 2024–25 backstop date, causing further audit disclaimers across local authorities for 2024–25.
6

The 2024–25 WGA submission deadline for local authorities (3 October 2025) is before the 2024–25 backstop date (27 February 2026). This means most councils will not have audited accounts by the WGA deadline and therefore another WGA disclaimer is highly likely for 2024–25.
7

In the case of Scotland, the main problem was the non-submission of available data, rather than the non-availability of data.
8

WGA should do more to illuminate long-term fiscal risks, including more context on climate adaptation and mitigation pressures, demographic change, interest-rate sensitivity and geopolitical shocks.
9

WGA potential

6.
The Whole of Government Accounts (WGA) is a comprehensive public-sector financial consolidation. HM Treasury told us that it regarded the WGA as “world leading” in the scale and ambition of this work, with few countries attempting consolidation on this scale or with this level of technical rigour.
10
This leadership position is reinforced by external academic analysis, which has historically characterised the WGA as a “qualified success” that “delivers greater comprehensiveness and transparency than statistical accounting frameworks” used elsewhere.
11

7.
WGA has the ability to illuminate long-term risks and structural pressures on public finances, offering Parliament a more strategic lens for oversight. We questioned the Treasury on how it was going to make the WGA a more integrated part of people’s financial awareness and financial thinking. The Treasury replied that it intended to streamline the performance report and present it in a more visual, accessible format. It explained that future reports will use infographics and QR-enabled features to increase online engagement, alongside HTML-based formats to offer a more interactive experience for the public.
12

8.
We asked the Treasury how many staff it allocated to consolidating this account, and officials explained that the core team responsible for preparing the WGA consists of six to seven dedicated staff, supported at key stages by colleagues across the wider Government Finance Function.
13

WGA disclaimed opinion

9.
The requirement to produce WGA is set out in the Government Resources and Accounts Act 2000 (GRAA).
14
The Treasury publish annual submission guidance outlining that all entities are required to submit Cycle 1 and Cycle 2 submissions by respective deadlines. Cycle 1 is a draft data submission based on the entity’s unaudited data, while the Cycle 2 submission should agree to the entity’s final audited data and published account position. Additionally, submissions from bodies over a £2 billion threshold require sign off by their statutory auditors.
15

10.
We challenged Treasury on the acceptability of the WGA disclaimed opinion due to missing or unaudited data from local authorities and the Treasury acknowledged that the situation is unsatisfactory. It reported, however, that it expects the number of missing entities to fall from 201 in 2023–24 to approximately 145 in WGA 2024–25.
16
The Treasury and MHCLG indicated that any future reduction in missing data is expected to result from the backstop mechanism.
17
Backstop dates force the publication of local authority accounts even if audits are incomplete. If the local authority audit has not been completed at the date of the backstop, then the auditor will issue a disclaimed audit opinion.

11.
When a local authority’s accounts are disclaimed, the appointed local authority auditor is subsequently required to undertake substantial additional work over multiple years to restore the level of assurance necessary to issue a non-disclaimed opinion. Re-establishing this assurance is inherently complex and resource-intensive, and MHCLG reported that the volume of required recovery work has significantly exceeded their earlier expectations. MHCLG continued that, as a result, their previous ambition to achieve a marked reduction in disclaimers by January 2027, in respect of the 2025–26 audit year, will not be realised.
18
The Treasury acknowledged that they expect the WGA disclaimed status to continue as the number of local authorities with missing data become local authorities consolidated into WGA based on disclaimed data.
19

2
Local Government reform

Local Government reform

12.
In December 2024, the Government published its strategy for overhauling the local audit system in England.

It identified three systemic challenges in the existing systemcapacity (a severe lack of auditors operating in the sector), co-ordination (fragmented roles with no clear ownership) and complexity (financial reporting and audit requirements disproportionately complex for local authority arrangements).
20
MHCLG observed that the underlying issue stems from the fragmented distribution of responsibilities. It explained that regulatory and system leadership sits with the FRC; the Code of Practice is owned by the NAO; procurement oversight lies with PSAA; and audit quality and enforcement functions are again located within the FRC.
21

13.
We challenged MHCLG on progress in addressing the local audit backlog.
22
MHCLG explained that the statutory backstop is operating as intended and that rising audit fees are bringing more money into the system – fees are up 150% on the last procurement that the public sector audit authority has done.
23
It noted that accounts have already been simplified for 2025–26, with further simplifications planned by CIPFA for 2026–27. MHCLG also highlighted that forthcoming legislation would remove the requirement for accounts to be signed off by a key audit partner—a role held by only around 100 people nationwide—which it argued has contributed to the backlog, and said that removing this requirement should help reduce delays.
24

14.
In November 2025, MHCLG published its Transition Plan for moving to a new system of oversight for local audit. The English Devolution and Community Empowerment Bill, laid in Parliament on 10 July 2025, includes the proposed legislation needed to implement this strategy. The establishment of a new single body, the Local Audit Office (LAO), is central to progress. The LAO is intended to streamline and simplify the system. It will assume the functions of appointing and contracting auditors for local authorities and it will adopt ownership of the Code of Audit Practice and have powers to interpret and apply ISA requirements for the local audit context. Once established, the LAO will also take on oversight from MHCLG of the remainder of the backstop programme.
25

15.
We asked MHCLG if it anticipated any issues with the programme of local government reform. It replied that it is pursuing an ambitious programme of reform and change and considers the current pace to be as fast as parliamentary time allows.
26
MHCLG also reiterated its aspiration from the PAC session in January 2025, concerning the 2022–23 WGA, to ensure that no local authority accounts are qualified or disclaimed by 2027–28.
27
However, it acknowledged that this remains an aspiration rather than a firm commitment.
28

16.
We questioned the Treasury on the use of the terms “aspiration” and “ambition” in relation to local audit reform measures.
29
The Treasury stated that it has implemented all relevant legislation within its remit, but that it cannot undertake the responsibilities of local government on their behalf.
30
MHCLG also clarified that no formal sanctions exist, but that a three-stage, communication-focused approach is being used to encourage compliance among local authorities.
31

17.
We also challenged MHCLG on how reorganisation in local government will affect WGA.
32
The Local Government Reorganisation ambition is to simplify local government by ending the two-tier system and establishing new single-tier unitary councils.
33
MHCLG confirmed that accounts for areas currently operating under the two-tier system will continue to be prepared in the usual manner up to and including the 2027–28 financial year and from 2028–29 onwards, a single consolidated set of accounts is expected for each new unitary authority.
34
While acknowledging the inherent complexity of this transition, MHCLG emphasised that reorganisation will not constitute a justification for delays. MHCLG confirmed that it considers the associated risks manageable.
35

3
Maximising WGA insights

Disclosures of long-term liabilities

18.
The WGA includes several large and complex long-term liabilities that the previous Committee identified as difficult for readers to interpret owing to their significant sensitivity to movements in the discount rate.
36

19.
The three largest liabilities are: the nuclear decommissioning provision which fell by £19.1 billion, from £126.0 billion at 31 March 2023 to £106.9 billion at 31 March 2024; the clinical negligence provision which decreased from £69.3 billion at 31 March 2023 to £58.2 billion at 31 March 2024; and net pension liabilities which also declined substantially, from £1,415 billion at 31 March 2023 to £1,311.9 billion at 31 March 2024, having already fallen from £2,639.1 billion at 31 March 2022.
37

20.
Under IFRS, the Treasury uses a real (inflation-adjusted) discount rate to value long-term obligations such as provisions and pensions. While appropriate under accounting rules, this means annual movements in liabilities can reflect economic shifts rather than changes in policy or risk. To aid transparency and comparability between years, we have previously urged HM Treasury to publish both discounted and undiscounted values for all major long-term liabilities.
38
HM Treasury produced discounted and undiscounted values only for the nuclear decommissioning provision in 2023–24.
39

21.
We asked the Treasury to explain why undiscounted information had not been provided for all major liabilities in the WGA 2023–24 despite being asked to. The Treasury stated that it is considering extending this approach to pensions and clinical negligence however noted that the methodology is more complex, particularly for pension liabilities, but confirmed that it was consulting with the Government Actuary’s Department on the most appropriate approach to discounting future liabilities for inflation.
40

22.
We questioned how 2023–24 pension disclosures appeared to show a reduction in public sector pension liabilities and raised that this was counter intuitive. We raised concern that this disclosure created presents a false picture of the underlying fiscal reality when the number of scheme members continues to risk and life expectancy trends increase long-term obligations.
41
The Treasury acknowledged the Committee’s concern and suggested that the most meaningful long-term indicator of pension affordability is pension spending as a share of GDP. It commented that pensions were currently about 1.9% of GDP and expected to fall to about 1.4% over the next 50 years. The Treasury agreed with the general point about being transparent about different ways of measurement in order to support debate.
42

23.
We pressed the Treasury on whether the Government should be exploring alternative ways of paying for or funding public service pension liabilities. The Treasury responded that public service pensions remain unfunded, pay-as-you-go schemes as this is consistent with Government’s overall approach to managing the balance sheet.
43
And that therefore this was not something the Government were actively looking at changing. It also pointed out that the pension liability is paid for from tax revenue, but [future] tax is not recognised as an asset.
44

Non-coterminous reporting dates

24.
The academies sector prepares a separate sector account (the Sector Annual Report and Accounts, or SARA), aligned to the academic cycle year end of 31 August.
45
The Department for Education and WGA report to 31 March.
46
The consolidation of SARA data within WGA creates a non-coterminous year end misalignment and has resulted in a qualification in WGA since 2016–17.
47

25.
The reporting framework for academy trusts was established on a temporary basis through agreement between ministers of the Department for Education (DfE) and the Treasury.
48
This arrangement reflected the significant practical challenges and financial costs associated with collecting timely and accurate data on the financial performance of more than 9,000 academy schools at a time when the academy sector was undergoing rapid and sustained expansion. It was agreed with Parliament that this regime would be reviewed to determine when it is feasible for a more standard reporting regime to be implemented.
49

We have repeatedly raised concerns about the non-coterminous year ends of academy trusts at recent Public Accounts Committee sessions. In January 2025, as part of the Whole of Government Accounts 2022–23 session, Treasury responded that forcing 9,000 schools to run two sets of accounts every year would create a disproportionate and ongoing administrative burden at only marginal benefit to the Whole of Government Accounts.
50
The Treasury confirmed at our Whole of Government Accounts 2023–24 session that its position remains unchanged.
51

Devolved spending

26.
The Whole of Government Accounts (WGA) is intended to present an integrated assessment of the United Kingdom’s public sector finances, enabling clearer oversight of fiscal exposures and long-term financial commitments. By drawing together financial information from across the UK it should allow Parliament to evaluate the financial consequences of devolution and determine whether public funds are being deployed effectively and consistently across the UK.
52

27.
We challenged the Treasury on how the WGA presents the spending of devolved nations and the lack of clarity regarding how devolved budgets are allocated and managed.
53
The Treasury responded that it will not separate the financial statements by devolved administration but will consider adding greater transparency in future performance reports to outline spending and outcomes across the UK nations.
54

28.
We also expressed concern on the lack of data from Scottish entities which poses a serious impediment to scrutinise all parts of the UK public sector to provide value for money.
55
Of the 34 Scottish Central Government entities, 19 (56%) submitted audited data, 10 (29%) submitted unaudited data and 5 (15%) were part of missing data. Of the 35 Scottish Local Government entities, 13 (37%) submitted audited data, 10 (29%) submitted unaudited data and 12 (34%) were missing.
56
We received written evidence claiming that Scottish local authorities would have had published accounts available but chose not to submit.
57

29.
The Treasury highlighted that Scottish entities do not have a legal requirement to submit a WGA return.
58
Under the Government Resources and Accounts Act 2000 HM Treasury may designate a body for inclusion in WGA unless its activities relate entirely to Scotland.
59
Therefore, Scottish entities are not included in the Whole of Government Accounts (Designation of Bodies) Order 2024 – the statutory instrument relevant to WGA 2023–24.
60
The Scottish Government makes separate administrative arrangements for bodies in Scotland to provide data.
61

Formal minutes

Monday 23 February 2026

Members present

Mr Clive Betts

Rupert Lowe

Catherine McKinnell

Tristan Osborne

Blake Stephenson

In the absence of the Chair, Mr Clive Betts was called to the Chair, in accordance with the Committee’s decision of 11 November 2024.

Whole of Government Accounts 2023-24

Draft Report (
Whole of Government Accounts 2023-24
), proposed by the Chair, brought up and read.

Ordered
, That the draft Report be read a second time, paragraph by paragraph.

Paragraphs 1 to 29 read and agreed to.

Summary agreed to.

Conclusions and recommendations agreed to.

Resolved
, That the Report be the Sixty-ninth Report of the Committee to the House.

Ordered
, That the Chair make the Report to the House.

Ordered
, That embargoed copies of the Report be made available (Standing Order No. 134).

Adjournment

Adjourned till Monday 2 March at 3.00 p.m.

Witnesses

The following witnesses gave evidence. Transcripts can be viewed on the
inquiry publications page
of the Committee’s website.

Thursday 11 December 2025

James Bowler CB
, Permanent Secretary, HM Treasury;
Conrad Smewing
, Director General, Public Spending and Joint-Head of the Government Finance Function, HM Treasury;
Andrew Cartner
, Deputy Head of the Government Finance Function, HM Treasury;
Will Garton
, Director General for Local Government, Growth and Communities, Ministry of Housing, Communities and Local Government;
Rosie Seymour
, Deputy Director, Local Audit Reform, Ministry of Housing, Communities and Local Government
Q1-73

Published written evidence

The following written evidence was received and can be viewed on the
inquiry publications page
of the Committee’s website.

WGA numbers are generated by the evidence processing system and so may not be complete.

1
Buziuk, Hleb
WGA0004

2
Cook, Mr Nigel D
WGA0003

3
Heald, Professor David (University of Glasgow)
WGA0002

4
ICAEW: The Institute of Chartered Accountants in England and Wales
WGA0007

5
Jackson, Philip
WGA0005

6
Local Government Association
WGA0001

7
Rovisini, Miss Charlene
WGA0006

List of Reports from the Committee during the current Parliament

All publications from the Committee are available on the
publications page
of the Committee’s website.

Session 2024–26

Number

Title

Reference

68th

Excess Votes 2024-25

HC 1711

67th

NS&I’s transformation programme

HC 1237

66th

Tackling fraud and error in benefit expenditure 2024-25

HC 1231

65th

Efficiency and resilience of the Probation Service

HC 1235

64th

Costs of clinical negligence

HC 1234

63rd

Increasing police productivity

HC 1239

62nd

Faulty energy efficiency installations

HC 1229

61st

Financial sustainability of children’s care homes

HC 1233

60th

DWP follow-upAutumn 2025

HC 1447

59th

Ministry of Justice follow-upAutumn 2025

HC 1240

58th

Government servicesIdentifying costs

HC 1421

57th

Government servicesGenerating income

HC 890

56th

BBC Accounts and Trust Statement 2024–25

HC 1230

55th

Reducing NHS waiting times for elective care

HC 820

54th

Afghanistan Response Route

HC 1391

53rd

Cost of maintaining the FCDO’s overseas estate

HC 884

52nd

Resilience to threats from animal disease

HC 885

51st

The UK’s F-35 stealth fighter capability

HC 1232

50th

Local bus services in England

HC 892

49th

Administration of the Civil Service Pension Scheme

HC 888

48th

Smarter delivery of public services

HC 889

47th

First Annual Report of the Chair of the Committee of Public Accounts

HC 1300

46th

Improving local areas through developer funding

HC 886

45th

Improving family court services for children

HC 883

44th

Governance and decision-making on major projects

HC 642

43rd

MoD’s oversight of Reserve Forces’ and Cadets’ Associations

HC 893

42nd

Water sector regulation

HC 824

41st

UK Research and Innovation

HC 826

40th

Collecting the right tax from wealthy individuals

HC 827

39th

Government’s use of private finance for infrastructure

HC 821

38th

Increasing teacher numbersSecondary and further education

HC 825

37th

ImmigrationSkilled worker visas

HC 819

36th

Jobcentres

HC 823

35th

Introducing T Levels

HC 822

34th

Department for Business and Trade Annual Report and Accounts 2023-24

HC 818

33rd

Supporting the UK’s priority industry sectors

HC 1070

32nd

The Future of the Equipment Plan

HC 716

31st

Local Government Financial Sustainability

HC 647

30th

Antimicrobial resistanceaddressing the risks

HC 646

29th

Condition of Government property

HC 641

28th

Decommissioning Sellafield

HC 363

27th

Government’s relationship with digital technology suppliers

HC 640

26th

Tackling Violence against Women and Girls

HC 644

25th

DHSC Annual Report and Accounts 2023-24

HC 639

24th

Government cyber resilience

HC 643

23rd

The cost of the tax system

HC 645

22nd

Government’s support for biomass

HC 715

21st

Fixing NHS Dentistry

HC 648

20th

DCMS management of COVID-19 loans

HC 364

19th

Energy Bills Support

HC 511

18th

Use of AI in Government

HC 356

17th

The Remediation of Dangerous Cladding

HC 362

16th

Whole of Government Accounts 2022-23

HC 367

15th

Prison estate capacity

HC 366

14th

Public charge points for electric vehicles

HC 512

13th

Improving educational outcomes for disadvantaged children

HC 365

12th

Crown Court backlogs

HC 348

11th

Excess votes 2023-24

HC 719

10th

HS2Update following the Northern leg cancellation

HC 357

9th

Tax evasion in the retail sector

HC 355

8th

Carbon Capture, Usage and Storage

HC 351

7th

Asylum accommodationHome Office acquisition of former HMP Northeye

HC 361

6th

DWP Customer Service and Accounts 2023-24

HC 354

5th

NHS financial sustainability

HC 350

4th

Tackling homelessness

HC 352

3rd

HMRC Customer Service and Accounts

HC 347

2nd

Condition and maintenance of Local Roads in England

HC 349

1st

Support for children and young people with special educational needs

HC 353

Footnotes

1
HMT, Whole of Government Accounts: year ended 31 March 2024,
HC 917
, 17 July 2025

2
HMT, Whole of Government Accounts: year ended 31 March 2024,
HC 917
, 17 July 2025, p 10

3
HMT, Whole of Government Accounts: year ended 31 March 2024,
HC 917
, 17 July 2025, p 132

4
HMT, Whole of Government Accounts: year ended 31 March 2024,
HC 917
, 17 July 2025, p 294

5
Committee of Public Accounts,
Whole of Government Accounts 2023–24

6
LGA (
WGA0001
)

7
LGA (
WGA0001
)

8
Professor David Heald (
WGA0002
)

9
Hleb Buziuk (
WGA0004
)

10
Q 37

11
Bradley, L., Heald, D., and Hodges, R,
The under-realized potential usefulness of the UK Whole of Government Accounts
, Public Money and Management, 45(6), 17 December 2023

12
Q 39

13
Q 55

14

Government Resources and Accounts Act 2000

15
HMT,
Whole of Government Accounts 2023 to 2024: guidance for preparers
, accessed 18 February 2026

16
Q 3

17
Q 30

18
Q 8

19
Q 4

20
MHCLG,
Local audit reform: a strategy for overhauling the local audit system in England
, December 2024

21
Q 11

22
Q 14

23
Q 24

24
Q 14

25
MHCLG,
Implementing the new local audit system – a Transition Plan
, November 2025;
English Devolution and Community Empowerment Bill

26
Q 23

27

HC 367
, Q 55

28
Q 23

29
Q 28

30
Q 29

31
Q 20

32
Q 25

33
MHCLG,
Local government reorganisation: Policy and programme updates
, accessed 18 February 2026

34
Q 25

35
Qq 26-27

36

Letter to HM Treasury
, 24 May 2024

37
HMT, Whole of Government Accounts: year ended 31 March 2023,
HC 289
, 26 November 2024; HMT, Whole of Government Accounts: year ended 31 March 2024,
HC 917
, 17 July 2025

38
Committee of Public Accounts, Whole of Government Accounts 2022–23, Sixteenth Report of Session 2024–25,
HC 367
, 19 March 2025, Recommendation 5a

39
HMT, Whole of Government Accounts: year ended 31 March 2024,
HC 917
, 17 July 2025, p 78

40
Q 40

41
Q 43

42
Q 43

43
Q 46

44
Q 47

45
DfE,
Academies sector annual reports and accounts
, accessed 18 February 2026

46
DfE,
DfE annual reports and accounts
, accessed 18 February 2026

47
HMT, Whole of Government Accounts: year ended 31 March 2024,
HC 917
, 17 July 2025, p 297

48
ESFA,
Academies accounts direction 2023 to 2024
, 27 March 2024

49
HMT, Whole of Government Accounts: year ended 31 March 2024,
HC 917
, 17 July 2025, p 129

50

HC 367
, Q 59

51
Q 62

52
Q 71

53
Qq 70-71

54
Q 73

55
Q 72

56
HMT, Whole of Government Accounts: year ended 31 March 2024,
HC 917
, 17 July 2025

57
Professor David Heald (
WGA0002
)

58
Q 72

59

Government Resources and Accounts Act 2000
, Section 10 (6)

60

The Whole of Government Accounts (Designation of Bodies) Order 2024

61
HMT, Whole of Government Accounts: year ended 31 March 2024,
HC 917
, 17 July 2025, p 17