HM Treasury

Pre-Budget Report

05 December 2005

Delivering the benefits of accruals accounting for the whole public sector

Delivering the benefits of accruals accounting for the whole public sector describes how the Whole of Government Accounts (WGA) programme is completing the introduction of accruals accounting across all public sector bodies.  The report also explains how this programme supports delivery of the Government’s priorities for improving financial management across the public sector and managing the public finances within the fiscal framework:

The report summarises how the WGA programme builds on the developments in public sector accounting and outlines the benefits that are already being realised.  It also outlines the Government’s strategy for publication of GAAP-based information in future years. 

'Delivering the benefits of accruals accounting for the whole public sector' is available below in Adobe Acrobat Portable Document Format (PDF). If you do not have Adobe Acrobat installed on your computer you can download the software free of charge from the Adobe website. For alternative ways to read PDF documents and further information on website accessibility visit the HM Treasury accessibility page.

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