Part D - Data sources

The source records for GFS are available in centralised computer systems in the Commonwealth, state and territory governments. These centralised computer systems maintain accounting records for all units forming the public sector in each jurisdiction.

These electronic data files contain the accounting data for the units forming the public sector in the relevant jurisdiction. In most cases, these data have been converted to a GFS basis before being received by the ABS. However, in some cases, the ABS is required to convert the accounting data to a GFS basis for further aggregation and use in the Australian national accounts. Table 14.1 below summarises the current collection methods. It should be noted that the table refers only to primary data sources and collection methods and does not reflect supplementary use of published accounting statements for editing and verification purposes.