Guidance

Whole of Government Accounts 2023 to 2024: guidance for preparers

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

From:
HM Treasury
Published
17 June 2024
Last updated
15 January 2025 鈥� See all updates

Documents

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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

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  • 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
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Updates to this page

Published 17 June 2024
Last updated 15 January 2025 show all updates

  1. CPIDs list updated replacing mention of BEIS with the three new entities: Department for Business and Trade (DBT), Department for Energy Security and Net Zero (DESNZ), Department for Science, Innovation and Technology (DSIT).

  2. User Guidance documents updated with new instructions for all WGA entities on running Audit reports.

  3. Annex - Written Guidance updated with worked examples to help entities resolve validation errors.

  4. Documentation Mapping Tools for Central and Local Governments updated with versions relating to the 2023-24 Data Collection Cycle.

  5. Minor updates to wording in two attachments to reflect 2023-24 terminology.

  6. Forms removed as they no longer apply to 2023-24 Data Collection cycle.

  7. Two documents updated (WGA DCT Documentation Mapping Tool: Local Government, WGA DCT Documentation Mapping Tool: Central Government) with updated versions relating to the 2023-24 Data Collection Cycle.

  8. SCOA codes 87210001 - 87210012 have been updated on WGA 2023-24 List of Standard Chart of Accounts (SCOA) codes.

  9. First published.

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