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.
2006-2007 - 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 (2 May 2007 - revised annex)
- 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 (26 April 2007 - Paragraphs 19 and 20 in Section 5 have been amended. As a consequence SCOA 31102200 is not to be used. The appropriate SCOA for deemed supply is 31075000.)
- PDF file of Section 6 - treatment of grant in aid transactions and other specific grants (26 April 2007 - References to SCOA 31075000 in Section 6 have been amended to show 31077000 which is the SCOA for grant in aid received from sponsoring departments.)
- PDF file of Section 7 - lottery eliminations
- PDF file of Appendix 1 - schedule of central government bodies
- Word file of Appendix 2 - forms 2006-2007
- Excel file of Appendix 2 - forms 2006-2007 - Agreement of Balances forms
- PDF file of Appendix 3 - list of bodies and CPIDs
- Excel file of Appendix 3 - list of bodies and CPIDs
Standard Chart of Accounts (SCOA)
The SCOA forms the basis for the WGA consolidation return.
The list of SCOA codes for use by central government entities, funds, public corporations and trading funds, when reporting data for WGA 2006-2007 is available in the document linked below. This Excel document also separately identifies the codes which are new for this financial year and those which are now redundant.
List of Bodies and related Counterparty Identifier Codes (CPIDs) for inclusion in WGA for 2006-2007
The complete list of CPID codes for use with WGA data for 2006-2007 is available in this Excel document.
Consolidation Packs
Consolidation Packs for financial year 2006-2007 data
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.
The Scottish Executive and the Northern Ireland Executive will issue consolidation packs for bodies within their groups to use.
Government Financial Information 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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