Guidance

Whole of Government Accounts 2022 to 2023: guidance for preparers

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

• From: HM Treasury
• Published: 30 August 2023
• Last updated: 15 March 2024 — See all updates

Documents

WGA Data Collection Tool 2022-23 Central Government User Guidance

PDF, 10.1 MB, 136 pages

WGA Data Collection Tool 2022-23 Local Government User Guidance

PDF, 9.27 MB, 117 pages

WGA 2022-23: Counter-party identifier (CPID) list

MS Excel Spreadsheet, 502 KB

WGA 2022-23 List of Standard Chart of Accounts (SCOA) codes

MS Excel Spreadsheet, 245 KB

WGA DCT Documentation Mapping Tool: Central Government

MS Excel Spreadsheet, 703 KB

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WGA DCT Documentation Mapping Tool: Local Government

MS Excel Spreadsheet, 597 KB

This file may not be suitable for users of assistive technology.

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WGA 2022-23: Match relationships List

MS Excel Spreadsheet, 47.6 KB

WGA 2022-23: CG-02 template for notification of the agreement process with other WGA bodies

MS Word Document, 63.3 KB

WGA 2022-23 form: CG-03 template for minor body exemption from completing WGA returns

MS Word Document, 76.8 KB

WGA 2022-23: CG-02 Annex – template for notification of balances with local authorities

MS Excel Spreadsheet, 124 KB

WGA 2022-23 form: CG-04 management review checklist for central government

MS Word Document, 101 KB

WGA 2022-23 form: CG-04 management review checklist for local government

MS Word Document, 88.8 KB

Local Government and Public Corporation User Form

MS Excel Spreadsheet, 154 KB

WGA 2022-23 form: CG-05 template for the notification of audit completion

MS Word Document, 72.1 KB

Local Government and Public Corporation User form guidance

PDF, 126 KB, 7 pages

OSCAR ll privacy notice for all users

PDF, 117 KB, 3 pages

OSCAR ll usage policy

PDF, 133 KB, 4 pages

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.

Useful links

• click here to access the OSCAR system
• click here for more information on the OSCAR system
• to create an OSCAR account, or amend your current OSCAR access please refer to the User Management form on the OneFinance portal
• click here for the Northern Ireland 21-22 WGA forms

Published 30 August 2023
Last updated 15 March 2024 + show all updates

1. 15 March 2024

   Additional SCOA codes have been incorporated into the "Other financial liabilities" tab on both WGA DCT Documentation Mapping Tool: Local Government and WGA DCT Documentation Mapping Tool: Central Government.

2. 5 December 2023

   WGA 2022-23 List of Standard Chart of Accounts (SCOA) codes updated

3. 19 October 2023

   List of Standard Chart of Accounts (SCOA) codes and Match relationships list updated

4. 19 October 2023

   Four new IFRS 16 SCOA codes added to the template

5. 8 September 2023

   Updated to reflect changes to the CPIDs list and DCT mapping tool.

6. 30 August 2023

   First published.