Part C - The collection cycle

Latest release
Australian System of Government Finance Statistics: Concepts, Sources and Methods
Reference period


The Australian GFS collection cycles are determined by the ABS publication programme for GFS, and the national accounting requirements for GFS data. GFS is collected in two phases:

  • Quarterly GFS; and 
  • Annual GFS.


The first phase in the GFS collection cycle is the Government Finance Statistics, Quarterly (5519.0.55.001) which presents quarterly estimates of public sector fiscal activity for publication and for incorporation in the Australian national accounts. Two main statements are presented, the statement of operations and the balance sheet for general government sector and public non-financial corporations sector. The statement of operations and balance sheet is available for the Commonwealth GG sector and for the combined State, Territory and Local Government GG sector.


The second phase of the GFS collection cycle is the compilation of final annual GFS for general government, public non-financial corporations, public financial corporations and the total public sector for all levels of government, Commonwealth government, state / territory government, state / territory and local government, level of government control not further defined. These represent the most detailed and complete set of GFS for a fiscal year, and are based on final audited data. The final annual GFS are published in Government Finance Statistics (ABS Cat. no. 5512.0).

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