Corporate report

Whole of Government Accounts 2024 to 2025: guidance for preparers

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

• From: HM Treasury
• Published: 29 May 2025
• Last updated: 6 June 2025 — See all updates

Documents

WGA Data Collection Tool 2024-25 Central Government User Guidance

PDF, 11.9 MB, 153 pages

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WGA Data Collection Tool 2024-25 Local Government User Guidance

PDF, 10.8 MB, 132 pages

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WGA DCT Documentation Mapping Tool: Local Government

MS Excel Spreadsheet, 583 KB

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WGA DCT Documentation Mapping Tool: Central Government

MS Excel Spreadsheet, 725 KB

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WGA 2024-25: Counter-party identified (CPID) list

MS Excel Spreadsheet, 546 KB

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WGA 2024-25 List of Standard Chart of Accounts (SCOA) codes

MS Excel Spreadsheet, 280 KB

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WGA 2024-25: Match relationships List

MS Excel Spreadsheet, 48.2 KB

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WGA 2024-25: CG-02 template for notification of the agreement process with other WGA bodies

MS Word Document, 58.6 KB

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WGA 2024-25 form: CG-03 template for minor body exemption from completing WGA returns

MS Word Document, 71.9 KB

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WGA 2024-25: CG-02 Annex – template for notification of balances with local authorities

MS Excel Spreadsheet, 115 KB

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WGA 2024-25 form: CG-04 management review checklist for central government

MS Word Document, 97.6 KB

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WGA 2024-25 form: CG-04 management review checklist for local government

MS Word Document, 84.5 KB

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WGA 2024-25 form: CG-05 template for the notification of audit completion

MS Word Document, 66.8 KB

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OSCAR ll privacy notice for all users

PDF, 117 KB, 3 pages

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OSCAR ll usage policy

PDF, 133 KB, 4 pages

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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 (same links as last year)

• access the OSCAR system
• more information on the OSCAR system
• to create an OSCAR account, or amend your current OSCAR access please refer to the User Management form on the OneFinance portal

find the Northern Ireland 24-25 WGA forms

Published 29 May 2025

Last updated 6 June 2025 + show all updates

1. 6 June 2025

   Updated the following documents for 2024-25 cycle: WGA 2024-25: CG-02 template for notification of the agreement process with other WGA bodies, WGA 2024-25 form: CG-03 template for minor body exemption from completing WGA returns, WGA 2024-25: CG-02 Annex – template for notification of balances with local authorities, WGA 2024-25 form: CG-04 management review checklist for central government, WGA 2024-25 form: CG-04 management review checklist for local government, WGA 2024-25 form: CG-05 template for the notification of audit completion. This is part of the annual process to ensure information remains up to date as changes occur.

2. 4 June 2025

   WGA Data Collection Tool documents updated for the period 2024-2025. These updates span the documents 132 and 151 pages, providing additional and current information for users.

3. 30 May 2025

   We have removed the outdated "Annex - Written Guidance update Sept 2024" and updated the older versions of the WGA DCT Documentation Mapping Tools.

4. 29 May 2025

   First published.