Guidance

Whole of Government Accounts 2020 to 2021: guidance for preparers

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

Documents

WGA Data Collection Tool 2020-21 Central Government User Guidance

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WGA Data Collection Tool 2020-21 Local Government User Guidance

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

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

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WGA 2020-21: Match relationships List

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

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

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

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

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

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WGA 2020-21 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.

Published 27 April 2022
Last updated 25 August 2023 + show all updates
  1. Local Government and Public Corporation User Form updated with 4 new organisations in the drop down

  2. new CPID list

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

  4. First published.