Whole of Government Accounts (WGA)

Date published: 14 May 2021

This page provides guidance for designated Northern Ireland bodies when providing information for the WGA process. The most recent publication is The Whole of Government Accounts (Designation of Bodies) Order (Northern Ireland) 2021.


HM Treasury guidance, as referred to within DCM (DoF) 03/20 below, can be found on 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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