5514.0.55.001 - Australian System of Government Finance Statistics: Concepts, Sources and Methods, 2003  
Previous ISSUE Released at 11:30 AM (CANBERRA TIME) 10/10/2003   
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Contents >> Chapter 1: Introduction >> Organisation of this manual

1.15. This manual has been structured to provide a logical sequence of discussion of the concepts, sources and methods used in the compilation of government finance statistics. The following structure has been used:

  • Chapter 1 (this chapter) discusses the nature of government finance statistics and the purpose and organisation of this manual;
  • Chapter 2 describes the ABS analytical framework for GFS, including the adaptations of the IMF framework which have been incorporated;
  • Chapter 3 deals with data sources and collection methodology used in Australia’s GFS system;
  • Chapter 4 covers methods used in compilation;
  • Chapter 5 describes the statistical output of the GFS system;
  • Chapter 6 analyses the accuracy, reliability and timeliness of the statistics;
  • Chapter 7 outlines in more detail the relationship of Australia’s GFS system with the IMF GFS standard, the Australian System of National Accounts and Australian accounting standards relating to government.
  • Appendix 1 provides a broad description of relevant elements of the national accounting standard set out in SNA93.
  • Appendix 2 provides a description of the IMF GFS standard with appropriate references back to the SNA discussion where SNA concepts are used in the GFS system.
  • Appendix 3 includes classifications used in compiling GFS.

A glossary of terms used in the manual is provided at the end of the publication, together with a list of documents referred to in the manual.


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