Whole of Government Accounts (WGA)

It is prepared by HM Treasury, using accounting standards (International Financial Reporting Standards), as adapted and interpreted for the public sector, and is similar in presentation to private sector accounts. AFMD prepare three subconsolidations for Northern Ireland, which then feed into Treasury’s overall consolidation.

Guidance for Northern Ireland Departments and NDPBs, local councils, Health Trusts and public corporations, required to prepare WGA returns, can be found in this section.

Balance and Agreement Contacts

• Contacts: Balance and Agreement Contacts for the Whole of Government Accounts Process (26 April 2013) (PDF 156 KB)

Designation of Bodies Order 2013

• The Whole of Government Accounts (Designation of Bodies) Order (Northern Ireland) 2013 SR No 109 (18 April 2013) (PDF 41 KB)

2013 Timetable DCO letter

• DCO (DFP) 01/13 (08 May 2013) Timetable for Whole of Government Accounts 2012/13 (PDF 74 KB)

2013 HM Treasury Timetable

• WGA Key Dates 2013 (10 April 2013) (PDF 47 KB)

2012/13 Forms and Guidance

• 2012/13 Central Government SCOA List (10 April 2013) (MS Excel 1.4 MB)
• 2012/13 CPID List (10 April 2013) (MS Excel 525 KB)
• 2012/13 List of bodies deemed Minor for Whole of Government Accounts (1 May 2013) (PDF 23 KB)
• 2012/13 CG01 - Agreement of Balances and Transactions Form (23 May 2013) (MS Excel 1039 KB)
• 2012/13 CG02 - Notification of Completion of the Agreement Process (10 April 2013) (MS Word 71 KB)
• 2012/13 CG02 - Annex 1 - Central Government Balances with Local Authorities Form (10 April 2013) (MS Excel 294 KB)
• 2012/13 CG03 - Confirmation of Minor Body Status Form (10 April 2013) (MS Word 69 KB)

2013 DCM Letters

• DCM (DFP) 01/13 (26 February 2013) Designation of Bodies for the Whole of Government Accounts 12/13 (PDF 66 KB)

2011/12 'L' Pack Guidance

• DCM (DFP) 04/12 (09 July 2012) Whole of Government Accounts - Guidance for Local Councils (PDF 39 KB)
• DCM (DFP) 04/12 Appendix 1 (09 July 2012) - Guidance for the completion of the 2011/12 L Pack for Local Government Bodies in Northern Ireland (PDF 1.9 MB)
• DCM (DFP) 04/12 Appendix 2 (09 July 2012) - 2011/12 L Pack (MS Excel 3.9 MB)
• DCM (DFP) 04/12 Appendix 3 (09 July 2012) - 2011/12 L Pack Flowcharts (PDF 194 KB)
• DCM (DFP) 04/12 Appendix 4 (09 July 2012) - Management Review Checklist (MS Word 74 KB)

2011/12 'C' Pack Guidance

• DCM (DFP) 03/12 (20 June 2012) Whole of Government Accounts 'C' Pack Guidance 2011/12 (PDF 50 KB)
• DCM (DFP) 03/12 Appendix 1 (20 June 2012) Link to the latest 'C' Pack on the Treasury website (PDF 21 KB)
• DCM (DFP) 03/12 Appendix 2 (20 June 2012) Instructions on the completion of the 2011/12 'C' Pack (PDF 666 KB)
• DCM (DFP) 03/12 (Addendum - CG04 Form) (27 June 2012) - Management Review Checklist (MS Word 86 KB)
• DCM (DFP) 03/12 (Addendum - CG05 Form) (27 June 2012) - Notification of Audit Completion (PDF 25 KB)

2011/12 General WGA Guidance

• DCM (DFP) 02/12 (20 June 2012) Guidance for all Designated Bodies in the Preparation of Whole of Government Accounts 2011/12 (PDF 38 KB)
• DCM (DFP) 02/12 Appendix 1 (20 June 2012) Guidance relating to Minor Bodies (PDF 65 KB)
• DCM (DFP) 02/12 Appendix 2 (20 June 2012) Guidance on the Agreement of Transaction Streams and Balances (PDF 109 KB)

2011 DCM Letters

• DCM (DFP) 05/11 (19 July 2011) Publication of 2009/10 Whole of Government Accounts (PDF 48 KB)
• DCM (DFP) 05/11 Appendix (19 July 2011) Whole of Government Accounts Unaudited Summary Report for the year ended March 2010 (PDF 619 KB)