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.
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.
- Appendix 3 includes classifications used in compiling GFS.