Guidance

Whole of Government Accounts 2023 to 2024: guidance for preparers

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

Documents

WGA Data Collection Tool 2023-24 Central Government User Guidance

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WGA Data Collection Tool 2023-24 Local Government User Guidance

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Annex - Written Guidance update Sept 2024

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WGA 2023-24: Counter-party identified (CPID) list

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WGA 2023-24 List of Standard Chart of Accounts (SCOA) codes

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WGA DCT Documentation Mapping Tool: Central Government

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WGA DCT Documentation Mapping Tool: Local Government

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WGA 2023-24: Match relationships List

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WGA 2023-24: CG-02 template for notification of the agreement process with other WGA bodies

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WGA 2023-24 form: CG-03 template for minor body exemption from completing WGA returns

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WGA 2023-24: CG-02 Annex – template for notification of balances with local authorities

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WGA 2023-24 form: CG-04 management review checklist for central government

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WGA 2023-24 form: CG-04 management review checklist for local government

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WGA 2023-24 form: CG-05 template for the notification of audit completion

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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.

Useful links

Updates to this page

Published 17 June 2024
Last updated 26 September 2024 + show all updates
  1. User Guidance documents updated with new instructions for all WGA entities on running Audit reports.

  2. Annex - Written Guidance updated with worked examples to help entities resolve validation errors.

  3. Documentation Mapping Tools for Central and Local Governments updated with versions relating to the 2023-24 Data Collection Cycle.

  4. Minor updates to wording in two attachments to reflect 2023-24 terminology.

  5. Forms removed as they no longer apply to 2023-24 Data Collection cycle.

  6. Two documents updated (WGA DCT Documentation Mapping Tool: Local Government, WGA DCT Documentation Mapping Tool: Central Government) with updated versions relating to the 2023-24 Data Collection Cycle.

  7. SCOA codes 87210001 - 87210012 have been updated on WGA 2023-24 List of Standard Chart of Accounts (SCOA) codes.

  8. First published.

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