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Guidance: Whole of Government Accounts 2023 to 2024: guidance for preparers

Hm Treasury

September 26
09:49 2024

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

Updates to this page

Published 17 June 2024
Last updated 26 September 2024 +show all updates
  1. User Guidance documents updated with new instructions for all WGA entities on running Audit reports.

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

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

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

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

  6. 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.

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

  8. First published.

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