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The manual is intended as a general reference document for users and compilers of government finance statistics. For users, the manual provides a detailed account of the concepts underlying government finance statistics, the sources of data employed and the methods used to compile the statistics. As such, the manual should assist users to obtain a deeper understanding of the nature and content of the statistics than can be obtained from the ABS publications in which the statistics are presented. For compilers, the manual is intended to serve as a training aid and as a working reference on matters of technical detail. Compilers in both the ABS and the Commonwealth, state and territory treasuries should be able to use the manual for these purposes.
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