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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WGA 2023-24: Counter-party identifier (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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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.

Useful links

Published 17 June 2024