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  2. Whole of Government Accounts - Wikipedia

    en.wikipedia.org/wiki/Whole_of_Government_Accounts

    The Treasury first published a scoping study for WGA in July 1998. WGA are prepared under Sections 9 to 11 of the Government Resources and Accounts Act 2000 and cover the whole of the UK public sector (central government, local government, health, and public corporations). [2]

  3. Whole-of-government approach - Wikipedia

    en.wikipedia.org/wiki/Whole-of-Government_Approach

    Whole-of-Government Approach (“WGA”) refers to the joint activities performed by diverse ministries, public administrations and public agencies in order to provide a common solution to particular problems or issues, and involve some form of cross-boundary work and restructuring.

  4. Government financial statements - Wikipedia

    en.wikipedia.org/wiki/Government_financial...

    The UK Government publishes annual accounts for the whole of government. [1] It aims to provide more complete data for fiscal planning by producing consolidated financial statements. The accounts are produced in accordance with the International Financial Reporting Standards and independently audited by the Comptroller and Auditor General. [2]

  5. Expenditures in the United States federal budget - Wikipedia

    en.wikipedia.org/wiki/Expenditures_in_the_United...

    Transfer payments to (persons) as a percent of Federal revenue in the United States Transfer payments to (persons + business) in the United States. CBO projects that spending for Social Security, healthcare programs and interest costs will rise relative to GDP between 2017 and 2027, while defense and other discretionary spending will decline relative to GDP.

  6. Intragovernmental holdings - Wikipedia

    en.wikipedia.org/wiki/Intragovernmental_holdings

    In public finance, intragovernmental holdings (also known as intragovernmental debt or intragovernmental obligations) are debt obligations that a government owes to its own agencies. These agencies may receive or spend money unevenly throughout the year, or receive it for payout at a future date, as in the case of a pension fund.

  7. National accounts - Wikipedia

    en.wikipedia.org/wiki/National_accounts

    National accounts or national account systems (NAS) are the implementation of complete and consistent accounting techniques for measuring the economic activity of a nation. These include detailed underlying measures that rely on double-entry accounting. By design, such accounting makes the totals on both sides of an account equal even though ...

  8. Budget and Accounting Act - Wikipedia

    en.wikipedia.org/wiki/Budget_and_Accounting_Act

    The object of the budget bill was to consolidate the spending agencies in both the executive and legislative branches of the government. [1] The act created the Bureau of the Budget, now called the Office of Management and Budget (OMB), to review funding requests from government departments and to assist the president in formulating the budget ...

  9. Government Auditing Standards - Wikipedia

    en.wikipedia.org/wiki/Government_Auditing_Standards

    In addition, CPA firms that perform local government financial audits that include an A-133 "single audit" must follow yellow book standards. In addition to financial audits, the Yellow Book standards cover Performance Audits, which evaluate the performance of a program or project against defined objectives, such as objectives for efficiency ...