Guidance

Whole of Government Accounts 2022 to 2023: guidance for preparers

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

Documents

WGA DCT Documentation Mapping Tool: Central Government

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email digital.communications@hmtreasury.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

WGA DCT Documentation Mapping Tool: Local Government

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email digital.communications@hmtreasury.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

WGA 2022-23: Match relationships List

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 30 August 2023
Last updated 15 March 2024 + show all updates
  1. 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. WGA 2022-23 List of Standard Chart of Accounts (SCOA) codes updated

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

  4. Four new IFRS 16 SCOA codes added to the template

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

  6. First published.

Sign up for emails or print this page