The Treasury prepare to publish the Whole of Government Accounts for the first time. Photograph: Cate Gillon/Getty
Today, for the first time ever, the government will publish the results of bringing together all of its accounts. This project is called the Whole of Government Accounts (WGA). The report will show the finances in the final year of Labour control - the financial year 2009-10.
It has taken over 10 years to bring together the accounts and report them publicly. The reasons it has taken this long have been largely secret.
Of course a project on this scale will take time. Big business frequently bring together the accounts of all their branches to give their overall company accounts. However the government is different as it is dealing with about 1500 bodies which is far in excess of what most businesses have to wrangle. The time consuming part of bringing accounts together is that exchanges of money between bodies in the same organisation need to be identified to avoid double counting.
But there is secrecy about why, in the 10 years of running this exercise, nothing has been published at all. This secrecy seem excessive given the project takes mostly public information from the annual accounts of each public body, and brings them together to form one set of consolidated accounts.
We can see exactly what HM Treasury, the department tasked with combining the accounts, has to deal with as they publish the excel sheets that each authority completes for WGA. We know that HM Treasury receives a balance sheet and a cash flow statement in an excel document from every public body, as the forms local authorities complete and the forms (excel) central government complete are available. You can also see two examples of completed forms from Lichfield District Council and Haringey Borough Council.
These balance sheets and cash flow statements are also published in the annual accounts, so have been publicly available for some time.
The Guardian has requested information on the Whole of Government Accounts project at various stages of its life.
The Whole of Government Accounts data is stored in the COINS database. But when COINS was published in June 2010 we observed that none of the WGA data was included. So we asked for it. This was rejected.
Then we asked for the audit report on the WGA. That was rejected too.
There was a round table discussion on the presentation of the WGA held in May. We were told that the media were not invited, however we have the list of invitees who were deciding the future of this project in the spreadsheet below.
Some of the secrecy might be because the project will report a new measure of national debt. Some might be because the full cost of public sector pensions will be exposed for the first time.
Some of the embarrassment might also be related to the costs of the private and public partnerships being included for the first time - to a limited extent, but still there.
If nothing else, the secrecy shows just how cautious the government is when bringing data together. Today we will see what they have to chosen to show.
Here is the data on who has a say over what is reported in the WGA, what would you like us to do with it?
Data summary
List of invitees to WGA roundtable meeting
Click on heading to sort
Invitee
|
Organisation
|
|
Adam Lawrence |
Royal Mint |
Adam Sharples |
Department for Work and Pensions |
Alan Westwood |
Greater Manchester Police |
Alison Currie |
Foreign and Commonwealth Office |
Alyson Stafford |
Scottish Executive |
Amanda Latham |
Wales Audit Office ??? |
Amyas Morse |
National Audit Office |
Andrew Baigent |
National Audit Office |
Andrew Emmett |
Legal Services Commission |
Andrew Hudson |
HM Treasury |
Andrew Jay |
CBRE |
Andrew sentence |
Member of the Monetary Policy Committee, Bank of England |
Andrew Turnbull |
Lord Turnbull |
Andy Simmons |
Deloitte LLP |
Ann Beasley |
Ministry of Justice |
Annabel Adams |
Metropolitan Police Authority |
Anne-Marie Millar |
Department of the Environment, Food and Rural Affairs |
Annewen Rowe |
Attorney Generals Office |
Anthony Carelton |
Northern Ireland Courts Service |
Anton Colella |
ICAS |
Ashley Harvey |
Centre for Economics and Business Research |
Barbara Moorhouse |
Westminster City Council |
Bashar Shahin |
Special Fraud Office |
Ben Read |
Centre for Economics and Business Research |
Ben Sheriff |
Deloitte LLP |
Brian Warrenr |
Office of Rail Regulation |
Bridget Rosewell |
Volterra |
Bruce Mann |
Cabinet Office |
Carl Emmerson |
Institute for Fiscal Studies |
Carolyn Hughes |
Electoral Commission |
Carolyn Williamson |
Hampshire County Council |
Charles Davis |
CEBR |
Charles Tilley |
CIMA |
Chris Bull |
Government Equalities Office |
Chris Buss |
Wandsworth London Borough Council |
Chris Hitchen |
Food Standards Agency |
Christine Salter |
Cardiff City and County Council |
Christopher Hogg |
The Financial Reporting Council |
Clare Moriarty |
Department for Transport |
Clare Mortlock |
Transport for London |
Claudia Wood |
Demos |
Clem Brohier |
National Archives |
Colin Sharples |
PostComm |
Conrad Smewing |
HM Treasury |
Cris Farmer |
DFPNI devolved administration contact |
Curtis Juman |
UK Trade and Investment |
Dale Bassett |
Reform |
Dan Morgan |
Confederation of British Industry |
Danny Chow |
Durham Business School |
Darryl Nunn |
OFSTED |
Dave Ramsden |
HM Treasury |
David Halpern |
Institute for Government |
Professor David Heald |
Aberdeen University |
David Hobbs |
Office for National Statistics |
David Miles |
Member of the Monetary Policy Committee, Bank of England |
David Parrish |
Ernst and Young |
Duncan Whitfield |
Southwark London Borough Council |
Esther Scoburgh |
Audit Scotland |
George Georgiou |
Birmingham University |
Gill Kilpatrick |
Lancashire County Council |
Graham Dale |
ICAEW |
Graham Fletcher |
Department for Communities and Local Government |
Graham Parker |
OBR |
Graham Payne |
Ombudsman |
Harry McAdoo |
ICAEW |
Heather Foster |
Land Registry |
Helen Brand |
ACCA |
Helen Kirkpatrick |
Home Office |
Helen Lederer |
Central Office of Information |
Howard Orme |
BIS |
Howard Rhoades |
ICAEW |
Hunada Nouss |
Department for Work and Pensions |
Huw Vaughan Thomas |
Wales Audit Office |
Ian Carruthers |
CIPFA |
Ian Rushby |
No organisation given |
Ian Williams |
Hackney London Borough Council |
James Elder |
BIS |
James Richardson |
HM Treasury |
Janet Dougharty |
Department for Communities and Local Government |
Janet Eilbeck |
PwC |
Joe Grice |
Office for National Statistics |
John Cridland |
Confederation of British Industry |
John Lelliott |
Crown Estates |
Jon Thompson |
Ministry of Defence |
Judith Martin |
Bournemouth Council |
Julian Kelly |
HM Treasury |
Kathryn Cearns |
Herbert Smith |
Katie Davis |
Cabinet Office |
Keith Proudfoot |
ICAEW |
Kemi Oluwole |
Audit Commission |
Ken Beeton |
HM Treasury |
Kevin Down |
Government Actuary's Department |
Kitty Ussher |
Demos |
Lesly Johnstone |
Northern Ireland Office |
Lisa M |
No organisation given |
Lisa Rocks |
Northern Ireland Office |
Liz Corrin |
HM Treasury |
Manj Kalar |
Department for Communities and Local Government |
Marcus Stuttard |
AIM, London Stock Exchange |
Mark McLaughlin |
Environment Agency |
Martin Evans |
Audit Commission |
Martin Sinclair |
National Audit Office |
Mathew Lester |
Royal Mail |
Michael Hearty |
Welsh Assembly Government |
Michael Izza |
ICAEW |
Michael O'Higgins |
Audit Commission |
Michael Timmis |
National School of Government |
Mike Chilton |
National Savings |
Mike Curtis |
Islington London Borough Council |
Mike Keene |
Hampshire County Council |
Mike O'Donnell |
Camden London Borough Council |
Mike Usher |
Wales Audit Office |
Mike Williams |
West Midlands Police Authority |
Miles Templeman |
Institute of Directors |
Neil O'Brien |
Policy Exchange |
Nick Alloway |
Charity Commisson |
Nick Macpherson |
HM Treasury |
Nigel Addison Smith |
Export Credits Guarantees Department |
Nigel Johnson |
Deloitte LLP |
Nigel Sleigh-Johnson |
ICAEW |
Olufemi.Oguntende |
Supreme Court |
Pat Costello |
ICAI |
Paul Dransfield |
Birmingham City Council |
Paul Duffy |
DoENU FD for devolved administration |
Paul Hackwell |
Partnership for Schools |
Paul Hemsley |
Ordnance Survey |
Paul Heseltine |
OFGEM |
Paul Johnson |
IFS |
Paul Mayers |
Audit Commission |
Paul McGuire |
Skills Funding Agency |
Paull Staff |
Crown Prosecution Service |
Peter Kane |
Home Office |
Peter Thomas |
Institute for Government |
Richard Calvert |
Department for International Development |
Richard Douglas |
Department of Health |
Richard Ennis |
Home and Communities Agency |
Richard Paver |
Manchester City Council |
Richard Pengelly |
Department for Finance and Personnel - NI |
Robert Chote |
OBR |
Robert Hodgkinson |
ICAEW |
Robin Feith |
ICAEW |
Rodney Norman |
HM Treasury |
Roger Dunchea |
OFWAT |
Roger Kershaw |
Society of County Treasurers |
Roger Marshall |
No organisation given |
Rowena Crawford |
Institute for Fiscal Studies |
Russell Frith |
Audit Scotland |
Russell Harrod |
National Audit Office |
Sam Beckett |
HM Treasury |
Sarah Isted |
PwC |
Sat Patel |
Edinburgh City Council |
Simon Bowles |
HMRC |
Simon Friend |
PwC |
Simon Judge |
Department for Culture, Media and Sport |
Simon Thompson |
ICAEW |
Sonia Sodha |
Demos |
Stephen Alambritis |
Federation of Small Businesses |
Stephen Fitzgerald |
Hounslow London Borough Council |
Stephen Gifford |
Grant Thornton |
Stephen Newan |
Office for National Statistics |
Stephen Nickell |
OBR |
Steve Corbishley |
National Audit Office |
Steve Dennis |
Health and Safety Executive |
Steve Egan |
Higher Education Funding Council for England |
Steve Freer |
CIPFA |
Sue Budden |
London Fire and Emergency Planning Association |
Sue Higgins |
Department for Education |
Susan Anderson |
Confederation of British Industry |
Tim Bradshaw |
Confederation of British Industry |
Tim Hurdle |
Treasury Solicitors Department |
Tom Josephs |
Office for Budget Responsibility |
Tom Orford |
HM Treasury |
Trevor Llanwarne |
Government Actuary's Department |
Trevor Wallace |
Belfast City Council |
Vanessa Howlison |
Department for Energy and Climate Change |
Vernon Soare |
ICAEW |
Vivienne Dews |
Office for Fair Trading |
Zarin Patel |
BBC |
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