Guidance

Whole of Government Accounts 2022 to 2023: guidance for preparers

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

From:
HM Treasury
Published
30 August 2023
Last updated
15 March 2024 鈥� See all updates

Documents

PDF, 10.1 MB, 136 pages

PDF, 9.27 MB, 117 pages

MS Excel Spreadsheet, 502 KB

MS Excel Spreadsheet, 245 KB

MS Excel Spreadsheet, 703 KB

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MS Excel Spreadsheet, 597 KB

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

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MS Excel Spreadsheet, 47.6 KB

MS Word Document, 63.3 KB

MS Word Document, 76.8 KB

MS Excel Spreadsheet, 124 KB

MS Word Document, 101 KB

MS Word Document, 88.8 KB

MS Excel Spreadsheet, 154 KB

MS Word Document, 72.1 KB

PDF, 126 KB, 7 pages

PDF, 117 KB, 3 pages

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.

  • click here to access聽
  • click here for more information on聽the OSCAR system
  • to create an OSCAR account, or amend your current OSCAR access please refer to the User Management form on the聽

Updates to this page

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.

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