5514.0 - Australian System of Government Finance Statistics: Concepts, Sources and Methods, 2015 Preliminary  
ARCHIVED ISSUE Released at 11:30 AM (CANBERRA TIME) 31/07/2015   
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The Australian system of Government Finance Statistics (GFS) has been reviewed to incorporate the changes sought by the International Monetary Fund (IMF) as outlined in its Government Finance Statistics Manual 2014. This preliminary draft is being issued for consultation prior to release of the final version.

This preliminary draft provides a comprehensive account of the concepts to be applied in Australian GFS. Its main purpose is to serve as a reference manual for users of the statistics who require a detailed understanding and will also assist data providers and compilers of GFS. Australia’s approach is being changed because of the revision of the international standard for compiling national accounts as outlined in the IMF's GFS Manual 2014. GFS are derived from Government accounting systems, and while there are inevitably differences between the statistical and accounting requirements, Government and accounting bodies were consulted to minimise them.

The Australian Bureau of Statistics is seeking comments by 31 October 2015. Details of how to submit your comments are provided in the preface to the document.