Whole of Government Accounts 2025 to 2026: guidance for preparers
Guidance for central government and local government preparers for Whole of Government Accounts
Documents
WGA Data Collection Tool 2025-26 Central Government User Guidance
PDF, 13 MB, 161 pages
WGA Data Collection Tool 2025-26 Local Government User Guidance
WGA DCT Documentation Mapping Tool: Central Government
MS Excel Spreadsheet, 716 KB
WGA DCT Documentation Mapping Tool: Local Government
MS Excel Spreadsheet, 577 KB
Whole of Government Accounts Annex- Examples Resolving validation error 2025-26
PDF, 6.77 MB, 68 pages
WGA 2025-26: Counter-party identified (CPID) list
MS Excel Spreadsheet, 548 KB
WGA 2025-26 List of Standard Chart of Accounts (SCOA) codes
WGA 2025-26: Match relationships List
MS Excel Spreadsheet, 45.7 KB
WGA 2025-26: CG-02 template for notification of the agreement process with other WGA bodies
WGA 2025-26 form: CG-03 template for minor body exemption from completing WGA returns
MS Word Document, 72.4 KB
WGA 2025-26: CG-02 Annex – template for notification of balances with local authorities
MS Excel Spreadsheet, 117 KB
WGA 2025-26 form: CG-04 management review checklist for central government
MS Word Document, 100 KB
WGA 2025-26 form: CG-04 management review checklist for local government
MS Word Document, 86.4 KB
OSCAR II privacy notice for all users
PDF, 117 KB, 3 pages
OSCAR II usage policy
PDF, 133 KB, 4 pages
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
From: HM Treasury