Whole of Government Accounts
Source: gov.uk (2025-07-17)

Whole of Government Accounts is a consolidated set of financial statements for the UK public sector.

The WGA 2024-25 Data Collection will be carried out online using the OSCAR II platform for all Central and Local Government bodies.

What you need to do

submit Whole of Government Accounts 2024 to 2025 on the OSCAR II platform from 28 May 2025

ensure Cycle 1 DCT return for Central Government entities is submitted no later than 15 August 2025, and for Local Government entities no later than 29 August 2025

ensure Cycle 2 DCT return for Central Government entities is submitted no later than 12 September 2025, and for Local Government entities no later than 3 October 2025

Entities should only submit Cycle 1 data where their data is based on unaudited accounts and / or their DCT Return (if above the audit threshold) has not been audited. Cycle 2 data should only be submitted where their data is based on audited accounts and their DCT Return (if above the audit threshold) has been audited. In any event, entities should submit Cycle 1 data at the earliest opportunity following production of year end draft accounts

Whole of Government Accounts (WGA) consolidates the audited accounts of over 10,000 organisations across the public sector in order to produce a comprehensive, accounts-based picture of the financial position of the UK public sector. WGA is based on International Financial Reporting Standards (IFRS), the system of accounts used internationally by the private sector.

WGA is a major step forward in transparency and accountability as it supports the government’s agenda to make more public data available. WGA enables the direct comparability of financial data across public sector entities and is producing trend data that will help to inform future analysis and decision making.

The WGA is independently audited giving both Parliament and the outside world greater confidence in the figures, and supports effective scrutiny by Parliament. This scrutiny has been exercised by the Public Accounts Committee who examine the accounts each year.

WGA is successfully providing a more complete view of the public finances, complementing the information contained in the key national accounts’ measures used for managing the public finances. It is also being used to support longer term fiscal analysis, as evidenced by the Office of Budget Responsibility’s use of WGA data to inform its annual Fiscal Sustainability Report.

All Central Government, Local Government bodies and Public Corporations will be able to provide their submissions through the Online System for Central Accounting and Reporting (OSCAR II) Tool.

How to become an OSCAR II user:

1. Accessing OSCAR II:
- for all user requests to access OSCAR II, please visit the OneFinance Portal (https://gff.civilservice.gov.uk/standards-policy-and-procedures/oscar/)
- the OSCAR II Central Government, Local Government, and Public Corporation User Forms are available on the OneFinance Portal
- follow the instructions on these User Forms to complete the process and obtain the necessary approvals
- additional details can be found in the OSCAR II User Guide (https://www.gov.uk/government/publications/the-online-system-for-central-accounting-and-reporting-oscar-user-guide)
2. Useful information
- review the OSCAR II Privacy Notice for All Users (PDF, 117KB) (https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/894401/HMT_OSCAR_II_Privacy_Notice_All_Users_200618_Issue_1.0.pdf) to understand how your personal data will be processed.
- refer to the OSCAR II Usage Policy (PDF, 133KB) (https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/894402/OSCAR_II_Usage_Policy_Issue_1.0.pdf) for information on acceptable use
- for frequently asked questions and user guides on system access queries, visit the OneFinance Portal (https://gff.civilservice.gov.uk/standards-policy-and-procedures/oscar/)
Contact details

for all WGA submission process related queries or accounting questions, please contact the WGA team: xxx@xxx.xx (mailto:xxx@xxx.xx) (for Central Government) or xxx@xxx.xx (mailto:xxx@xxx.xx) (for Local Government and public corporations)

for technical queries related to OSCAR II (e.g. log in errors or system issues), please get in contact with our Service Desk Team (mailto:xxx@xxx.xx)