Guidance

Whole of Government Accounts 2021 to 2022: guidance for preparers

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

• From: HM Treasury
• Published: 27 January 2023
• Last updated: 24 April 2023
  Show all updates

  1. 24 April 2023

     Oscar II system updated and the screens have changed. WGA guidance includes the new screenshots.

  2. 27 January 2023

     First published.

Documents

WGA Data Collection Tool 2021-22 Central Government User Guidance

PDF, 8.72 MB, 124 pages

WGA Data Collection Tool 2021-22 Local Government User Guidance

PDF, 8.05 MB, 106 pages

WGA 2021-22: Counter-party identifier (CPID) list

MS Excel Spreadsheet, 458 KB

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WGA 2021-22 List of Standard Chart of Accounts (SCOA) codes

MS Excel Spreadsheet, 216 KB

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

MS Excel Spreadsheet, 1.04 MB

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WGA 2021-22: Match relationships List

MS Excel Spreadsheet, 38.5 KB

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WGA 2021-22: CG-02 template for notification of the agreement process with other WGA bodies

MS Word Document, 57.6 KB

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WGA 2021-22 form: CG-03 template for minor body exemption from completing WGA returns

MS Word Document, 70.4 KB

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WGA 2021-22: CG-02 Annex – template for notification of balances with local authorities

MS Excel Spreadsheet, 119 KB

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WGA 2021-22 form: CG-04 management review checklist for central government

MS Word Document, 95 KB

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WGA 2021-22 form: CG-04 management review checklist for local government

MS Word Document, 84 KB

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WGA 2021-22 form: CG-05 template for the notification of audit completion

MS Word Document, 65.8 KB

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Local Government and Public Corporation User Form

MS Excel Spreadsheet, 154 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 21-22 WGA forms