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: 26 September 2024 — 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, 509 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, 695 KB

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WGA DCT Documentation Mapping Tool: Local Government

MS Excel Spreadsheet, 545 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

• access the OSCAR system
• 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
• find the Northern Ireland 23-24 WGA forms

Published 17 June 2024
Last updated 26 September 2024 + show all updates

1. 26 September 2024

   User Guidance documents updated with new instructions for all WGA entities on running Audit reports.

2. 16 September 2024

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

3. 16 September 2024

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

4. 28 August 2024

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

5. 6 August 2024

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

6. 6 August 2024

   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. 2 July 2024

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

8. 17 June 2024

   First published.