Whole of Government Accounts - Guidance for Practitioners
This page contains detailed guidance for those involved in the preparation of Whole of Government Accounts (WGA) returns.
For the Dear Consolidation Manager letter, background information and links to other sites please follow the "Whole of Government Accounts index" link at the bottom of this page
2007-2008 - Guidance for Central Government departments and bodies
The Guidance Notes below apply to central government departments, NDPBs or similar bodies, and funds.
- PDF file of Section 1 - small and minor bodies
- PDF file of Section 2 - timetable for the sub-consolidation of accounts of central government departments and bodies
- PDF file of Section 3 - consolidation packs, data submission and audit sign off
- PDF file of Section 4 - agreement of transaction streams and balances by central government departments and bodies
- PDF file of Section 5 - accounting treatment for CFERS and related consolidated fund transactions
- PDF file of Section 6 - treatment of grant in aid transactions and other specific grants
- PDF file of Section 7 - lottery eliminations
- PDF file of Appendix 1 - schedule of central government bodies
- Word file of Appendix 2 - forms 2007-2008
- Excel file of Appendix 2 - forms 2007-2008 - Agreement of Balances forms
- PDF file of Appendix 3 - list of bodies and CPIDs
- Excel file of Appendix 3 - list of bodies and CPIDs
- Excel file of Appendix 4 - Standard Chart of Accounts (SCOA) for 2007-2008 and changes from 2006-2007
Consolidation Packs
Consolidation Packs for financial year 2007-2008 data
The Scottish Executive and the Northern Ireland Executive will issue consolidation packs for bodies within their groups to use.
Some of the above documents 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.
Government Estimates, Accounts and Reporting Team,
1st Floor, HM Treasury,
1 Horse Guards Road,
London, SW1A 2HQ
email: wga.team@hm-treasury.gsi.gov.uk
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