Whole of Government Accounts (WGA)
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This page provides guidance for designated Northern Ireland bodies when providing information for the WGA process.
HM Treasury guidance can be found on HM Treasury's WGA website (external link opens in a new window/tab). Treasury's website also contains the CPID list, the SCOA list, the DCT Mapping Tool and the Match Relationships list. However, Northern Ireland bodies must use the NI-specific forms below, and not the forms on Treasury's website.
Documents
- Balance & Agreement contacts for the Whole of Government Accounts process (August 2025)
- DCM (DoF) 02/25 (13 June 2025) - Whole of Government Accounts Central and Local Government Guidance
- DCO (DoF) 01/25 (17 Jan 2025) - Timetables for Whole of Government Accounts 2024-25 – All NI Bodies
- 2024-25 WGA CG02 Notification of Completion of the WGA Agreement Process (4 June 2025)
- 2024-25 WGA CG03 Confirmation of Minor Bodies Status form (9 June 2025)
- 2024-25 WGA CG04 Management Review Checklist for Northern Ireland Central Government (13 June 2025)
- 2024-25 WGA Management Review Checklist for Northern Ireland Local Government (13 June 2025)
- 2024-25 WGA CG05 Notification of Audit Completion (13 June 2025)
- Whole of Government Accounts (Designation of Bodies) Order (Northern Ireland) 2025
- DCM (DoF) 01/25 (24 Feb 2025) - Designation of Bodies for Whole of Government Accounts 2024-25