Guidance

Whole of Government Accounts 2019 to 2020: guidance for preparers

Guidance for central government and local government preparers for Whole of Government Accounts.

Documents

WGA 2019-20: Counter-party identifier (CPID) list

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WGA 2019-20: Match relationships List

WGA 2019-20: CG-02 template for notification of the agreement process with other WGA bodies

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WGA 2019-20 form: CG-03 template for minor body exemption from completing WGA returns

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WGA 2019-20 form: CG-04 management review checklist for central government

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WGA 2019-20 form: CG-04 management review checklist for local government

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WGA 2019-20 form: CG-05 template for the notification of audit completion

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OSCAR ll usage policy

Details

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

Updates to this page

Published 23 June 2020
Last updated 17 June 2021 + show all updates
  1. WGA 2019-20: Counter-party identifier (CPID) list updated

  2. Updated WGA 2019-20 List of Standard Chart of Accounts (SCOA) codes

  3. Updated with 'WGA 2019-20: CG-02 Annex – template for notification of balances with local authorities'.

  4. Updated with latest version documents.

  5. Updated with 'WGA 2019-20: Counter-party identifier (CPID) list'.

  6. Updated with 'Local Government and Public Corporation User form guidance'.

  7. First published.

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