Latest release

Part D - Data sources

Australian System of Government Finance Statistics: Concepts, Sources and Methods
Reference period
2015
Released
23/12/2015
Next release Unknown
First release

14.9.

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.

14.10.

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.

Table 14.1 - Summary of current GFS data sources and collection methods

 

 

 

Data Sources

Collection Methods

Level of Government

Sector

Phase

Central

Individual

Units

Electronic Data File

Survey Form

Financial Statements

Cwlth

GG

Quarterly

ALL

 

YES

 

 

 

 

 

 

 

PNFC

GFS

 

YES

 

YES

 

PFC

 

N/A

N/A

N/A

 

 

GG

Annual

ALL

 

YES

 

 

PNFC

GFS

ALL

 

YES

 

 

PFC

 

ALL

 

YES

 

 

State and
Territory

GG

Quarterly

ALL

 

YES

 

 

 

 

 

 

 

PNFC

GFS

Some

YES

Some

YES

 

PFC

 

N/A

N/A

N/A

 

 

GG

Annual

ALL

 

ALL

 

 

PNFC

GFS

ALL

 

ALL

 

 

PFC

 

ALL

 

ALL

 

 

Local (*)

GG

Quarterly

 

Sampled

 

YES

 

 

 

 

PNFC

GFS

 

Sampled

 

YES

 

GG

Annual

ALL

ALL

YES

 

YES

PNFC

GFS

 

ALL

 

 

YES

Control nfd

GG

Quarterly GFS

 

ALL

 

YES

 

 

 

Annual GFS

 

ALL

 

 

YES

(*) The local level of government does not exist in the Australian Capital Territory

Key:
Cwlth = Commonwealth level of government
GFS = Government Finance Statistics
GG = General government
PNFC = Public non-financial corporations
PFC = Public financial corporations
Control nfd = Level of government control not further defined