Guidance

Whole of Government Accounts 2021 to 2022: guidance for preparers

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

Documents

WGA 2021-22: Counter-party identifier (CPID) list

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WGA 2021-22 List of Standard Chart of Accounts (SCOA) codes

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Standard Chart of Accounts (SCOA) codes to Data Collection Tool (DCT) cell reference document

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WGA 2021-22: Match relationships List

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WGA 2021-22: CG-02 template for notification of the agreement process with other WGA bodies

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WGA 2021-22 form: CG-03 template for minor body exemption from completing WGA returns

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WGA 2021-22: CG-02 Annex – template for notification of balances with local authorities

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WGA 2021-22 form: CG-04 management review checklist for central government

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WGA 2021-22 form: CG-04 management review checklist for local government

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WGA 2021-22 form: CG-05 template for the notification of audit completion

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Local Government and Public Corporation User Form

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Local Government and Public Corporation User form guidance

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OSCAR ll privacy notice for all users

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OSCAR ll usage policy

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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 27 January 2023
Last updated 24 April 2023 + show all updates
  1. Oscar II system updated and the screens have changed. WGA guidance includes the new screenshots.

  2. First published.

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