Guidance

Whole of Government Accounts 2015 to 2016: guidance for preparers

Template for central government and English local government Whole of Government Accounts.

• From: HM Treasury
• Published: 29 March 2016
• Last updated: 7 October 2016 — See all updates

Documents

Whole of Government Accounts 2015-16 guidance: match relationships

MS Excel Spreadsheet, 23.9 KB

Central government and English local government WGA 2015-2016 data collection tool (DCT)

MS Excel Spreadsheet, 16.7 MB

WGA 2015-16 – English local government proforma DCT – NOT TO BE SUBMITTED

MS Excel Spreadsheet, 2.02 MB

Welsh local government WGA 2015-2016 data collection tool (DCT)

MS Excel Spreadsheet, 15.7 MB

Scottish local government WGA 2015-2016 data collection tool (DCT)

MS Excel Spreadsheet, 15.7 MB

Northern Ireland local government WGA 2015-2016 data collection tool (DCT)

MS Excel Spreadsheet, 15.3 MB

Local government guidance

PDF, 2.77 MB, 32 pages

Central government guidance

PDF, 695 KB, 56 pages

Central government guidance for DCT and controller

PDF, 4.64 MB, 59 pages

Whole of Government Accounts 2015-16 form: CG-01 template for agreeing balances with other WGA bodies

MS Excel Spreadsheet, 870 KB

Whole of Government Accounts 2015-16 form: CG-02 template for notification of the agreement process with other WGA bodies

MS Word Document, 44.1 KB

Whole of Government Accounts 2015-16 form: CG-02 annex (for central government only) template for notification of balances with local authorities

MS Excel Spreadsheet, 342 KB

Whole of Government Accounts 2015-16 form: CG-03 template to apply for minor body exemption from completing WGA returns

MS Word Document, 147 KB

Whole of Government Accounts 2015-16 form: CG-04 management review checklist for central government

MS Word Document, 185 KB

Whole of Government Accounts 2015-16 form: CG-05 template for the notification of audit completion

MS Word Document, 144 KB

WGA 2015-16 guidance – central government grants list for use by English local government

MS Excel Spreadsheet, 79 KB

WGA 2015-16 guidance – counter-party identifier (CPID) list

MS Excel Spreadsheet, 391 KB

Bridging tool for local government 2015-16

MS Excel Spreadsheet, 1.42 MB

Whole of Government Accounts 2015-16 guidance: management review checklist for local government

MS Word Document, 119 KB

Details

This page contains detailed guidance for English local authorities, central government bodies and public corporations in England and Wales who are required to complete Whole of Government Accounts returns.

Information for preparers in Scotland can be found on the Scottish government website.

Information for preparers in Northern Ireland can be found on the Department of Finance Northern Ireland website.

Information for preparers in Wales can be found on the Welsh government website.

Published 29 March 2016
Last updated 7 October 2016 + show all updates

1. 7 October 2016

   Updated: Central Government Guidance

2. 15 September 2016

   Updated attachment: WGA 2015-16 guidance – central government grants list for use by English local government

3. 8 August 2016

   Updated with 'Whole of Government Accounts 2015-16 guidance: match relationships'

4. 21 July 2016

   Documents have been updated with latest information.

5. 20 July 2016

   Updated: Central Government and English Local Government WGA 2015-2016 Data Collection Tool (DCT) Whole of Government Accounts 2015-16 guidance: management review checklist for local government Whole of Government Accounts 2015-16 form: CG-04 management review checklist for central government Whole of Government Accounts 2015-16 form: CG-05 template for the notification of audit completion

6. 12 July 2016

   Updated: Bridging tool for Local Government 2015-16

7. 5 July 2016

   Title changes to recent documents to avoid download errors.

8. 1 July 2016

   Amended to include attachment with up to date data collection tool for Welsh Government.

9. 1 July 2016

   Updated to include most recent guidance.

10. 29 June 2016

    Attached document, 'Whole of Government Accounts 2015-16 guidance: key dates' removed as no longer correct. New dates will be published.

11. 29 March 2016

    First published.