Government Finance Statistics

To view each topic, click on the corresponding link listed below.

1. Introduction to Government Finance Statistics
2. International Guidelines
   • Manual on Government Finance Statistics
3. Framework - Structure – Definitions
   • Introduction
   • Coverage
   • Accounting Rule 1: Time of recording
   • Accounting Rule 2: Valuation principle
   • Accounting Rule 3: Consolidation
   • Accounting Rule 4: Gross versus net recording
   • Components and Analytical Framework 1: Summary Table
   • Components and Analytical Framework 2: Alternative Presentations 
4. Revised Manual 2001
5. Relationship to Other Statistical Systems
   • Relationship to Other Statistical Systems: National Accounts 
6.   Government Finance Statistics
   • Government Finance Statistics: Publications and Databases
7. Non-Financial Public Sector Statistics
   • Introduction 
   • Coverage 
   • Non-Financial Public Enterprise Statistics 
   • Consolidated Non-Financial Public Sector
8. Annexes
   • Annex 1: Government Finance Statistics Aggregates in LDB