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Guidance: Whole of Government Accounts 2022 to 2023: guidance for preparers

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Hm Treasury
March 15
11:36 2024
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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.

Published 30 August 2023
Last updated 15 March 2024 +show all updates

  1. Additional SCOA codes have been incorporated into the "Other financial liabilities" tab on both WGA DCT Documentation Mapping Tool: Local Government and WGA DCT Documentation Mapping Tool: Central Government.

  2. WGA 2022-23 List of Standard Chart of Accounts (SCOA) codes updated

  3. List of Standard Chart of Accounts (SCOA) codes and Match relationships list updated

  4. Four new IFRS 16 SCOA codes added to the template

  5. Updated to reflect changes to the CPIDs list and DCT mapping tool.

  6. First published.

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