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3.1. SUMMARY OF CURRENT(a) GFS DATA SOURCES AND COLLECTION METHODS
(a) As at 30 June 2003.
Key: GFE = Government Financial Estimates (ABS Cat. no. 5501.0.55.001 and related special data services), forward estimates; GFS = Government Finance Statistics (Cat. no.5512.0), final annual data; GG = general government; PNFC = public non-financial corporations; PFC = public financial corporations; NSW = New South Wales; V = Victoria; Q = Queensland; WA = Western Australia; SA = South Australia; T = Tasmania; NT = Northern Territory; ACT = Australian Capital Territory.
3.12. In table 3.1 there are no entries under the quarterly collection for public financial corporations because, as previously noted, these corporations are not included in the quarterly collection. The local level of government does not apply in the Australian Capital Territory. There are currently no public financial corporations at the local level of government and public non-financial corporations occur at the local government level in only South Australia and Tasmania. In South Australia, the local government public non-financial corporations are small and few in number and, for that reason, are not included in the quarterly collection.
3.13. Table 3.1 indicates that quarterly Commonwealth data are supplied electronically by DOFA for general government units and the ABS collects quarterly data from public non-financial corporations via tailored forms. DOFA currently transfers GFE data electronically to the ABS for all Commonwealth general government units and public non-financial corporations but does not supply GFE data for public financial corporations, which are obtained via ABS tailored forms. Commonwealth data are supplied electronically by DOFA for all general government units, while the ABS collects the data for public corporations, using tailored forms and published accounting statements.
3.14. At the State and Territory level, quarterly general government data are currently collected via a mixture of electronic transfer from treasuries, standard and tailored forms, and analysis of accounting statements. For public non-financial corporations, quarterly data are available centrally from the Queensland, Western Australia and Australian Capital Territory treasuries. All other quarterly state data are collected from individual corporations either electronically or via tailored and standard forms
3.15. In all jurisdictions, GFE data for general government and public non-financial corporations are currently available electronically from the treasuries. GFE data for public financial corporations are available electronically from the treasuries in all states and territories except South Australia and Tasmania, where the data are extracted from financial statements.
3.16. State data for all sectors are available electronically from the treasuries in all states and territories except South Australia and Tasmania, where the data are collected by analysis of published statements. In Victoria, additional data are collected by means of annual reports and special returns.
3.17. The ABS works in partnership with Local Government Grants Commissions and Departments of Local Government (and their equivalents) to collect local government finance data.
3.18. GFE data for local governments are not collected in most jurisdictions, which explains why there are few entries under ‘Collection methods’ for this category. The GFE data are estimated by means of ‘shell estimation’, which is explained in chapter 4.