Corporate report

Whole of Government Accounts 2025 to 2026: guidance for preparers

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

• From: HM Treasury
• Published: 30 June 2026

Documents

WGA Data Collection Tool 2025-26 Central Government User Guidance

PDF, 12.2 MB, 154 pages

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WGA Data Collection Tool 2025-26 Local Government User Guidance

PDF, 11.5 MB, 139 pages

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WGA DCT Documentation Mapping Tool: Central Government

MS Excel Spreadsheet, 716 KB

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WGA DCT Documentation Mapping Tool: Local Government

MS Excel Spreadsheet, 577 KB

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Whole of Government Accounts Annex- Examples Resolving validation error 2025-26

PDF, 6.63 MB, 60 pages

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WGA 2025-26: Counter-party identified (CPID) list

MS Excel Spreadsheet, 548 KB

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WGA 2025-26 List of Standard Chart of Accounts (SCOA) codes

MS Excel Spreadsheet, 283 KB

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WGA 2025-26: Match relationships List

MS Excel Spreadsheet, 45.7 KB

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WGA 2025-26: CG-02 template for notification of the agreement process with other WGA bodies

MS Word Document, 59 KB

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WGA 2025-26 form: CG-03 template for minor body exemption from completing WGA returns

MS Word Document, 72.4 KB

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WGA 2025-26: CG-02 Annex – template for notification of balances with local authorities

MS Excel Spreadsheet, 117 KB

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WGA 2025-26 form: CG-04 management review checklist for central government

MS Word Document, 100 KB

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WGA 2025-26 form: CG-04 management review checklist for local government

MS Word Document, 86.4 KB

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OSCAR II privacy notice for all users

PDF, 117 KB, 3 pages

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OSCAR II 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

Published 30 June 2026