Guidance

Whole of Government Accounts 2020 to 2021: guidance for preparers

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

• From: HM Treasury
• Published: 27 April 2022
• Last updated: 25 August 2023 — See all updates

Documents

WGA Data Collection Tool 2020-21 Central Government User Guidance

PDF, 5.15 MB, 101 pages

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WGA Data Collection Tool 2020-21 Local Government User Guidance

PDF, 4.33 MB, 80 pages

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WGA 2020-21: Counter-party identifier (CPID) list

MS Excel Spreadsheet, 767 KB

WGA 2020-21 List of Standard Chart of Accounts (SCOA) codes

MS Excel Spreadsheet, 206 KB

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WGA 2020-21 Standard Chart of Accounts (SCOA) codes to Data Collection Tool (DCT) cell reference document

MS Excel Spreadsheet, 1.03 MB

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WGA 2020-21: Match relationships List

MS Excel Spreadsheet, 35.6 KB

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WGA 2020-21: CG-02 template for notification of the agreement process with other WGA bodies

MS Word Document, 54.6 KB

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WGA 2020-21 form: CG-03 template for minor body exemption from completing WGA returns

MS Word Document, 71.5 KB

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WGA 2020-21: CG-02 Annex – template for notification of balances with local authorities

MS Excel Spreadsheet, 111 KB

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WGA 2020-21 form: CG-04 management review checklist for central government

MS Word Document, 91.6 KB

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WGA 2020-21 form: CG-04 management review checklist for local government

MS Word Document, 80.1 KB

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WGA 2020-21 form: CG-05 template for the notification of audit completion

MS Word Document, 67.1 KB

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Local Government and Public Corporation User Form

MS Excel Spreadsheet, 276 KB

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Local Government and Public Corporation User form guidance

PDF, 126 KB, 7 pages

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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

• 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 20-21 WGA forms

Published 27 April 2022
Last updated 25 August 2023 + show all updates

1. 25 August 2023

   Local Government and Public Corporation User Form updated with 4 new organisations in the drop down

2. 7 July 2022

   new CPID list

3. 24 June 2022

   The list of SCOA codes has been updated to include a number of new SCOA codes for 2020-21.

4. 27 April 2022

   First published.