Guidance

Whole of Government Accounts 2024 to 2025: guidance for preparers

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

• From: HM Treasury
• Published: 29 May 2025
• Last updated: 20 March 2026
  Show all updates

  1. 20 March 2026

     The current CG05 has been updated to reflect the correct financial year.

  2. 27 November 2025

     The DCT mapping tools updated to include an update to the Other Financial Liabilities tab, with a separate cell created to record both current and non-current Deposits by banks.

  3. 3 October 2025

     WGA Data Collection Tool 2024-25 Local Government User Guidance has been updated to include instructions for entities on actions required if their audit is late. Whole of Government Accounts Annex- Examples Resolving validation error 2024-25 has been revised to include guidance on how to resolve Validation 900V0193.

  4. 24 September 2025

     The WGA DCT Documentation Mapping Tool: Local Government and WGA DCT Documentation Mapping Tool: Central Government mapping tools have been updated to include instructions on how to resolve validation errors 900V0167 to 900V0193.

  5. 10 September 2025

     WGA DCT Documentation Mapping Tool: Local Government and Central Government updated.

  6. 1 September 2025

     Central and Local government guidance has been revised.

  7. 18 August 2025

     Local Government User Guidance document updated.

  8. 15 August 2025

     WGA DCT Documentation Mapping Tool: Local Government and WGA DCT Documentation Mapping Tool: Central Government updated as new validations have been created which will enable entities to refer to these tools for assistance on resolving new validations.

  9. 29 July 2025

     WGA DCT Documentation Mapping Tool: Local Government and WGA DCT Documentation Mapping Tool: Central Government updated the additional data tab with a simpler liabilities table.

  10. 28 July 2025

      DCT Documentation Mapping Tool updated with correct SCOA codes.

  11. 28 July 2025

      List of Standard Chart of Accounts (SCOA) codes document updated - incorrect codes replaced with correct codes.

  12. 30 June 2025

      Edits made to the Counter-party identified (CPID) list

  13. 23 June 2025

      Updated with: Whole of Government Accounts Annex- Examples Resolving validation error 2024-25

  14. 6 June 2025

      Updated the following documents for 2024-25 cycle: WGA 2024-25: CG-02 template for notification of the agreement process with other WGA bodies, WGA 2024-25 form: CG-03 template for minor body exemption from completing WGA returns, WGA 2024-25: CG-02 Annex – template for notification of balances with local authorities, WGA 2024-25 form: CG-04 management review checklist for central government, WGA 2024-25 form: CG-04 management review checklist for local government, WGA 2024-25 form: CG-05 template for the notification of audit completion. This is part of the annual process to ensure information remains up to date as changes occur.

  15. 4 June 2025

      WGA Data Collection Tool documents updated for the period 2024-2025. These updates span the documents 132 and 151 pages, providing additional and current information for users.

  16. 30 May 2025

      We have removed the outdated "Annex - Written Guidance update Sept 2024" and updated the older versions of the WGA DCT Documentation Mapping Tools.

  17. 29 May 2025

      First published.

Documents

WGA Data Collection Tool 2024-25 Central Government User Guidance

PDF, 12.3 MB, 154 pages

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WGA Data Collection Tool 2024-25 Local Government User Guidance

PDF, 11.4 MB, 139 pages

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WGA DCT Documentation Mapping Tool: Local Government

MS Excel Spreadsheet, 575 KB

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WGA DCT Documentation Mapping Tool: Central Government

MS Excel Spreadsheet, 715 KB

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Whole of Government Accounts Annex- Examples Resolving validation error 2024-25

PDF, 5.49 MB, 50 pages

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WGA 2024-25: Counter-party identified (CPID) list

MS Excel Spreadsheet, 477 KB

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WGA 2024-25 List of Standard Chart of Accounts (SCOA) codes

MS Excel Spreadsheet, 282 KB

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WGA 2024-25: Match relationships List

MS Excel Spreadsheet, 48.2 KB

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WGA 2024-25: CG-02 template for notification of the agreement process with other WGA bodies

MS Word Document, 58.6 KB

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WGA 2024-25 form: CG-03 template for minor body exemption from completing WGA returns

MS Word Document, 71.9 KB

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WGA 2024-25: CG-02 Annex – template for notification of balances with local authorities

MS Excel Spreadsheet, 115 KB

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WGA 2024-25 form: CG-04 management review checklist for central government

MS Word Document, 97.6 KB

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WGA 2024-25 form: CG-04 management review checklist for local government

MS Word Document, 84.5 KB

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WGA 2024-25 form: CG-05 template for the notification of audit completion

MS Word Document, 73.2 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 (same links as last year)

• 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 24-25 WGA forms