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Guidance

Whole of Government Accounts 2022 to 2023: guidance for preparers

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

Updates to this page

From:
HM Treasury
Published:
30 August 2023
Last updated:
15 March 2024
Show all updates

  1. Additional SCOA codes have been incorporated into the "Other financial liabilities" tab on both WGA DCT Documentation Mapping Tool: Local Government and WGA DCT Documentation Mapping Tool: Central Government.

  2. WGA 2022-23 List of Standard Chart of Accounts (SCOA) codes updated

  3. List of Standard Chart of Accounts (SCOA) codes and Match relationships list updated

  4. Four new IFRS 16 SCOA codes added to the template

  5. Updated to reflect changes to the CPIDs list and DCT mapping tool.

  6. First published.

Documents

WGA Data Collection Tool 2022-23 Central Government User Guidance

PDF, 10.1 MB, 136 pages

WGA Data Collection Tool 2022-23 Local Government User Guidance

PDF, 9.27 MB, 117 pages

WGA 2022-23: Counter-party identifier (CPID) list

MS Excel Spreadsheet, 502 KB

WGA 2022-23 List of Standard Chart of Accounts (SCOA) codes

MS Excel Spreadsheet, 245 KB

WGA DCT Documentation Mapping Tool: Central Government

MS Excel Spreadsheet, 703 KB

This file may not be suitable for users of assistive technology.

Request an accessible format
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email digital.communications@hmtreasury.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

WGA DCT Documentation Mapping Tool: Local Government

MS Excel Spreadsheet, 597 KB

This file may not be suitable for users of assistive technology.

Request an accessible format
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email digital.communications@hmtreasury.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

WGA 2022-23: Match relationships List

MS Excel Spreadsheet, 47.6 KB

WGA 2022-23: CG-02 template for notification of the agreement process with other WGA bodies

MS Word Document, 63.3 KB

WGA 2022-23 form: CG-03 template for minor body exemption from completing WGA returns

MS Word Document, 76.8 KB

WGA 2022-23: CG-02 Annex – template for notification of balances with local authorities

MS Excel Spreadsheet, 124 KB

WGA 2022-23 form: CG-04 management review checklist for central government

MS Word Document, 101 KB

WGA 2022-23 form: CG-04 management review checklist for local government

MS Word Document, 88.8 KB

Local Government and Public Corporation User Form

MS Excel Spreadsheet, 154 KB

WGA 2022-23 form: CG-05 template for the notification of audit completion

MS Word Document, 72.1 KB

Local Government and Public Corporation User form guidance

PDF, 126 KB, 7 pages

OSCAR ll privacy notice for all users

PDF, 117 KB, 3 pages

OSCAR ll usage policy

PDF, 133 KB, 4 pages

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.

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