Corporate report

Whole of Government Accounts 2025 to 2026: guidance for preparers

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

• From: HM Treasury
• Published: 30 June 2026
• Last updated: 4 August 2026 — See all updates

Documents

WGA Data Collection Tool 2025-26 Central Government User Guidance

PDF, 12.7 MB, 158 pages

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WGA Data Collection Tool 2025-26 Local Government User Guidance

PDF, 12 MB, 140 pages

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WGA DCT Documentation Mapping Tool: Central Government

MS Excel Spreadsheet, 716 KB

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WGA DCT Documentation Mapping Tool: Local Government

MS Excel Spreadsheet, 577 KB

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Whole of Government Accounts Annex- Examples Resolving validation error 2025-26

PDF, 6.77 MB, 68 pages

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WGA 2025-26: Counter-party identified (CPID) list

MS Excel Spreadsheet, 548 KB

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WGA 2025-26 List of Standard Chart of Accounts (SCOA) codes

MS Excel Spreadsheet, 280 KB

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WGA 2025-26: Match relationships List

MS Excel Spreadsheet, 45.7 KB

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WGA 2025-26: CG-02 template for notification of the agreement process with other WGA bodies

MS Word Document, 59 KB

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WGA 2025-26 form: CG-03 template for minor body exemption from completing WGA returns

MS Word Document, 72.4 KB

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WGA 2025-26: CG-02 Annex – template for notification of balances with local authorities

MS Excel Spreadsheet, 117 KB

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WGA 2025-26 form: CG-04 management review checklist for central government

MS Word Document, 100 KB

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WGA 2025-26 form: CG-04 management review checklist for local government

MS Word Document, 86.4 KB

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OSCAR II privacy notice for all users

PDF, 117 KB, 3 pages

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OSCAR II 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 30 June 2026

Last updated 4 August 2026 — Show all updates

1. 4 August 2026

   WGA 2025-26 List of Standard Chart of Accounts (SCOA) codes updated with the removal of codes that entities no longer need to use when completing their DCT submissions.

2. 29 July 2026

   The OSCAR WGA Central Government Guidance for 2025-26 has been updated in five areas. DCT audits are no longer required from 2025-26, and all references to audit thresholds have been removed from the guidance accordingly. The CG-05 form has also been retired and is no longer a live requirement. A new section on How the CPID transaction tab works have now been included. The FReM link has been updated to reflect the 2025-26 edition, now available at gov.uk/government/publications/government-financial-reporting-manual-2025-26. Finally, the confirmed OSCAR support contact email is oscar.support@hmtreasury.gov.uk

3. 22 July 2026

   Whole of Government Accounts Annex- Examples Resolving validation error 2025-26 updated as new validation errors added, CPID validation errors added, SCOA code 44112200 added, Restatement Analysis tab added, Trial Balance Input Method added. WGA 2025-26 List of Standard Chart of Accounts (SCOA) codes updated as CG entities are not able to use 26179010 or 23179010. They should be using 23592010 and 26592010.

4. 30 June 2026

   First published.