Register to receive email news alerts, daily digest, weekly roundup or Topic newsletters.
This page contains a list of useful downloadable forms organised by topic. There are also further forms available for download on the Statistics webpages.
----------------------------------------------------------------------------------------------------------------------------------
2007-08
2006-07 Notified/Audited Form + 2006-07 Notified/ Audited Guidance
2007-08 Mid-Year Form + 2007-08 Mid Year Guidance
2007-08 Downward Recalculation Form+ Downward Recalculation Guidance
2007-08 Provisional Contributable Amount Form + 2007-08 Provisional Contributable Amount Guidance
2006-07
2006-07 Provisional Notified Amount Form + 2006-07 Provisional Notified Amount Guidance
Covering letter to local authority Directors-August 2006
2006-07-Non domestic rates-Mid year return+ guidance note
2006-07-Small business rates relief scheme+ guidance note
2010-11
This section contains the L Pack to be completed, together with relevant materials to assist those making the return. The unaudited return should be submitted to the Scottish Government no later than 29 July 2011.
Whole of Government Accounts 2010-11 - L Pack for submission (please ensure macros are enabled).
Summarised guidance on each sheet
Recommended order of completion so that pre-filled cells are completed logically whilst working through the Pack:
Please read this extract of the main guidance on the prior year restatement sheets.
Liabilities & Provisions (10) sheet
Completed unaudited L Packs should be emailed to WGAMailbox@scotland.gsi.gov.uk . The pack will be loaded into COINS by the Scottish Government and the pack will then be emailed to auditors (copied to the authority) for the audit of the pack to be undertaken.
Whole of Government Accounts 2010-11 - Guidance Notes
Scottish Specific Guidance
Police and fire injury benefits
Both pension and injury benefits should be recorded on the IAS19 Pension (11) sheet. The statutory guidance requires the statutory adjustment to be recorded in an Employee Statutory Adjustment Account. For WGA purposes please record the statutory adjustment in the Pension Reserve.
Accounting for Highways Infrastructure Assets in the Local Authority Sector on a Depreciated Replacement Cost Basis: Interim Accounting Arrangements for the Period up to 2012-13.
Whole of Government Accounts 2010-11 - Summary of Scottish Government Grants
Whole of Government Accounts 2010-11 - Summary of Scottish Government CPIDs (Document to follow).
Page updated: Friday, June 24, 2011