Original document : https://www.gov.uk/government/publications/whole-of-government-accounts-2023-to-2024-guidance-for-preparers

Change description : 2025-04-08 13:01:00: WGA DCT Documentation Mapping Tool: Central Government and WGA DCT Documentation Mapping Tool: Local Government updated as three additional validation errors have been introduced. [Guidance and regulation]

Showing diff : 2025-01-15 15:09:11.413720998 +00:00..2025-04-08 12:01:12.829827069 +00:00

Guidance

Whole of Government Accounts 2023 to 2024: guidance for preparers

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

From:
HM Treasury
Published
17 June 2024
Last updated
158 JanuaryApril 2025 — See all updates

Documents

WGA Data Collection Tool 2023-24 Central Government User Guidance

PDF, 11.6 MB, 148 pages

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WGA Data Collection Tool 2023-24 Local Government User Guidance

PDF, 10.7 MB, 129 pages

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Annex - Written Guidance update Sept 2024

MS Word Document, 2.18 MB

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

MS Excel Spreadsheet, 510 KB

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

MS Excel Spreadsheet, 217 KB

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WGA DCT Documentation Mapping Tool: Central Government

MS Excel Spreadsheet, 695715 KB

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WGA DCT Documentation Mapping Tool: Local Government

MS Excel Spreadsheet, 545573 KB

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WGA 2023-24: Match relationships List

MS Excel Spreadsheet, 47.7 KB

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

MS Word Document, 57.8 KB

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

MS Word Document, 71.2 KB

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

MS Excel Spreadsheet, 116 KB

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

MS Word Document, 96.6 KB

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

MS Word Document, 84.7 KB

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

MS Word Document, 66.1 KB

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OSCAR ll privacy notice for all users

PDF, 117 KB, 3 pages

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OSCAR ll usage policy

PDF, 133 KB, 4 pages

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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 158 JanuaryApril 2025 + show href="#full-history">+ show all updates

    3. CPIDs list updated replacing mention of BEIS with the three new entities: Department for Business and Trade (DBT), Department for Energy Security and Net Zero (DESNZ), Department for Science, Innovation and Technology (DSIT).

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Update history

2025-04-08 13:01
WGA DCT Documentation Mapping Tool: Central Government and WGA DCT Documentation Mapping Tool: Local Government updated as three additional validation errors have been introduced.

2025-01-15 15:09
CPIDs list updated replacing mention of BEIS with the three new entities: Department for Business and Trade (DBT), Department for Energy Security and Net Zero (DESNZ), Department for Science, Innovation and Technology (DSIT).

2024-09-26 10:49
User Guidance documents updated with new instructions for all WGA entities on running Audit reports.

2024-09-16 11:33
Annex – Written Guidance updated with worked examples to help entities resolve validation errors.

2024-09-16 11:29
Documentation Mapping Tools for Central and Local Governments updated with versions relating to the 2023-24 Data Collection Cycle.

2024-08-28 15:24
Minor updates to wording in two attachments to reflect 2023-24 terminology.

2024-08-06 16:25
Forms removed as they no longer apply to 2023-24 Data Collection cycle.

2024-08-06 12:18
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.

2024-07-02 15:51
SCOA codes 87210001 – 87210012 have been updated on WGA 2023-24 List of Standard Chart of Accounts (SCOA) codes.

2024-06-17 09:30
First published.