Whole of Government Accounts: Guidance for preparers

Guidance for preparers: England and Wales

Central government

Guidance for central government bodies and public corporations required to prepare WGA returns can be accessed through the following link.

WGA: Guidance for preparers in central government

Local government

Local government bodies in England and Wales required to prepare WGA returns should refer to the Department for Communities and Local Government and the Welsh Assembly Government which issue specific guidance and forms that can be accessed through these links:

Specific guidance for local authorities on the transition to accounting for Highways Infrastructure Assets on a depreciated replacement cost (DRC) basis, and the information requested for 2010-11 is available on the above websites. A copy is also provided below:

Academies

Academies required to prepare WGA returns should refer to the Department for Education’s website which has specific guidance and forms that can be accessed through this link:

Guidance for preparers: Northern Ireland and Scotland

Designation of bodies and the administration of WGA in Northern Ireland and Scotland is the responsibility of the Scottish Executive and Northern Ireland Executive.

Guidance for bodies in these sectors can be found through these links:

Guidance for preparers: Health bodies

NHS Trusts and Primary Care Trusts should follow the guidance issued by the Department of Health and the DCM letters to the extent that they apply.

Department of Health Finance Manual (opens in new window)

The inclusion within WGA of NHS trusts in Wales and Health and Social Services Trusts in Northern Ireland within WGA is the responsibility of the devolved administrations.