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. 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 (April 2026)
- DCO (DoF) 01/26 (30 June 2026) Timetables for Whole of Government Accounts 2025-26
- 2025-26 WGA CG02 Notification of Completion of the WGA Agreement Process (3 July 2026)
- 2025-26 WGA CG03 Confirmation of Minor Bodies Status form (3 July 2026)
- 2025-26 WGA CG04 Management Review Checklist for Northern Ireland Central Government (3 July 2026)
- 2025-26 WGA Management Review Checklist for Northern Ireland Local Government (3 July 2026)
- DCM (DoF) 01/26 (12 Feb 2026) - Designation of Bodies for Whole of Government Accounts 2025-26
- DCM (DoF) 02/26 (3 July 2026) - 2025-26 Whole of Government Accounts Central and Local Government Guidance
- Whole of Government Accounts (Designation of Bodies) Order (Northern Ireland) 2026