Whole of Government Accounts (WGA)

Date published: 01 February 2023

This page provides guidance for designated Northern Ireland bodies when providing information for the WGA process. The most recent publication is DCM (DoF) 01/23 - 2021-22 Whole of Government Accounts Central and Local Government Guidance.


HM Treasury guidance, as referred to within DCM (DoF) 01/23 below, can be found on HM Treasury's website. Treasury's website also contains the CPID list, the SCOA list, the SCOA to DCT cell reference document, and the Match Relationships list. However, Northern Ireland bodies must use the NI-specific forms below, and not the forms on Treasury's website.

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