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Public spending & reporting
Whole of Government Accounts - guidance for preparers: England and Wales
11 March 2013
This page contains detailed guidance for central government bodies and public corporations in England and Wales who are required to complete Whole of Government Accounts (WGA) returns. Further background information can be found on the main guidance page.
2012-13 WGA key dates
2012-13 WGA pack: the data collection tool (DCT)
The data collection tool (DCT) replaces the previous C-Pack and L-Pack and is to be completed by all WGA bodies – central government bodies and local government bodies. It will look similar to the previous WGA packs, but with some added features. The DCT and instructions on how to complete it will be available on the HM Treasury WGA website in April.
2012-13 WGA guidance and forms for central government bodies
This section will be fully updated with guidance in April.
- 2012-13 central government SCOA list (Excel 1.4MB)
- 2012-13 CPID list (amended 10 April 2013) (Excel 528KB)
- CG-01 Agreement of balances form 2012-13 (Excel 1MB)
- CG-02 Notification of the 2012-13 WGA agreement process (Word 148KB)
- CG-02 Annex - Departments' balances with local authorities 2012-13 (amended 9 April 2013) (Excel 303KB)
- CG-03 Confirmation of minor body status 2012-13 (Word 146KB)
2012-13 WGA training
Training for central government entities on completing the 2012-13 DCT and on using the WGA OSCAR module ‘Controller’ will be provided by HM Treasury in May and June. If you would like to attend, please complete the training request form below and e-mail it to the Treasury WGA team at wga.team@hmtreasury.gsi.gov.uk.
2011-12 WGA consolidation pack (C-pack)
Please find attached below the WGA consolidation pack (C-pack) that central government bodies and public corporations in England and Wales need to complete.
The Scottish Executive and the Northern Ireland Executive issue specific tailored instructions regarding WGA consolidation packs for bodies within their groups to use. Bodies within these groups should follow these instructions, available through these links:
- Department of Finance & Personnel Northern Ireland WGA page (opens in new window)
- Scottish Government WGA page (opens in new window)
2011-12 WGA guidance and forms for central government bodies
The 2011-12 WGA guidance provided below applies to all central government bodies and public corporations in England and Wales required to provide WGA information. It provides guidance regarding the WGA process, the WGA timetable, key deliverables and other critical information. It should be read in conjunction with the instructions on the completion of the C-pack. It will published in early May.
- 2011-12 WGA guidance (PDF 814KB)
- CLOS CPID validation v1.1 (Excel 3MB)
- Clear Line of Sight Guidance v1.0 (Word 37KB)
- CG-01 Agreement of balances form 2011-12 (Excel 714KB)
- CG-02 Notification of completion of the WGA agreement process (Word 148KB)
- CG-02 Annex - departments’ balances with local authorities 2011-12 (Excel 205KB)
- CG-03 Confirmation of minor body status (Word 146KB)
- CG-04 Management Review checklist (Word 190KB)
- CG-05 Notification of Audit Completion (Word 147KB)
- List of SCOAS 2011-12 (Excel 157KB)
- Appendix 2a Lottery transactions and balances - an example (Excel 62KB)
- Appendix 2b distributors journal template 2011-12 (Excel 89KB)
- Appendix 2c recipients journal template 2011-12 (Excel 81KB)
Contact WGA
- Email: wga.team@hmtreasury.gsi.gov.uk
- Address: Whole of Government Accounts, Financial Management and Reporting Group, HM Treasury, 1 Horse Guards Road, London, SW1A 2HQ
Some documents on this page are available in Adobe Acrobat Portable Document Format (PDF). If you do not have Adobe Acrobat installed on your computer you can download the software free of charge from the Adobe website.
For alternative ways to read PDF documents and further information on website accessibility visit the HM Treasury accessibility page.
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Whole of Government Accounts
Guidance for preparers:
