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Whole of Government Accounts
2006-07 - Guidance for Central Government departments and bodies

The Guidance Notes below apply to central government departments, NDPBs or similar bodies, and funds. For an overview of the guidance see DCM1/07 linked below the table.

Section 1

small and minor bodies

02-05-2007 - Revised annex

Section 2

timetable for the sub-consolidation of accounts of central government departments and bodies

Section 3

consolidation packs, data submission and audit sign off

Section 4

agreement of transaction streams and balances by central government departments and bodies

Section 5

accounting treatment for CFERS and related consolidated fund transactions

26-04-2007 - Paragraphs 19 and 20 in Section 5 have been amended. As a consequence SCOA 31102200 is not to be used. The appropriate SCOA for deemed supply is 31075000.

Section 6

treatment of grant in aid transactions and other specific grants

26-04-2007 - References to SCOA 31075000 in Section 6 have been amended to show 31077000 which is the SCOA for grant in aid received from sponsoring departments.

Section 7

lottery eliminations

Appendix 1

schedule of central government bodies

Appendix 2

forms 2006-07

Appendix 2

forms 2006-07 - Agreement of Balances forms - Excel format

Appendix 3

list of bodies and CPIDs

Appendix 3

list of bodies and CPIDs - full list in Excel format

The documents linked above are Excel or Word format files.

Dear Consolidation Manager Letter

The guidance presented in this letter does not currently apply to the devolved administrations in Scotland and Northern Ireland.

  • new DCM 1/07 Whole of Government Accounts (WGA) 2006-07 - Guidance for Central Government Departments and Bodies for 2006-07- Word format

Dear Consolidation Officer Letters

  • DCO 1/06 Whole of Government Accounts: Progress During 2005 and Timetable for 2005/06 Dry Run Accounts - 22 May 2006 - PDF (206kb)

  • DCO 1/05 Central Government Accounts: Progress During 2004 and Timetable for 2004/05 Accounts - 25 February 2005 - PDF (287kb)

Adobe Acrobat Reader is required to view the PDF files. This is a free download from Adobe Systems Incorporated

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This page was last updated on 8/05/07 14:14
© Crown copyright 2001-2007 copyright information

 



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