29 Accepted

The Treasury highlighted that Scottish entities do not have a legal requirement to submit a...

Conclusion
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 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 17
Government Response Summary
The government agrees, with a target implementation date of June 2026. The Treasury will provide additional information on devolved expenditure in the performance report section of the 2024-25 accounts to enhance transparency and understanding of devolved spending.
Government Response
Accepted
HM Government Accepted
6.1 The government agrees with the Committee’s recommendation. Target implementation date: June 2026 6.2 The Treasury acknowledges the Committee’s interest in enhancing transparency around devolved spending within the WGA. The Treasury will provide additional information on devolved expenditure in the performance report section of the 2024-25 accounts. These disclosures will give clearer visibility of devolved spending across the nations of the UK and explain how these amounts relate to the overall WGA totals. This is intended to support users’ understanding of how public
Source
Committee Public Accounts Committee
Inquiry Whole of Government Accounts 2023-24
Report 69th Report - Whole of Government Accounts 2023-24 04 Mar 2026 HC 1243
View on Parliament website
Addressee Bodies
HM Treasury
Timeline
Recommendation age 0.4 yrs
Report published 04 Mar 2026