5514.0.55.001 - Australian System of Government Finance Statistics: Concepts, Sources and Methods, 2003  
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Contents >> Chapter 5: Output >> Availability of data

5.13. The number of detailed cross-classifications that could be provided from the GFS output data base is potentially large but, in practice, is limited because input data are not always coded to the finest level in the classifications. Lack of information in source documents often makes coding to finer levels unachievable.

5.14. However, there is a specified minimum level in each classification to which all data are coded. Consistent maintenance of coding at this minimum level ensures that the most commonly sought output is always available. In the output data base, this level is termed the ‘maximum level of output’ and is the finest level of detail available for all of the ‘output sectors’ (see discussion in paragraph 5.16 below). Application of a minimum level of coding represents a compromise between the availability of data and the level to which GFS classifications can be applied consistently across the various sectors.

5.15. Despite source-data limitations, a very large amount of data is potentially available from the output data base. ABS GFS publications therefore include only a subset of the data potentially available. Data not published may be obtained for a fee (see paragraphs 5.37–5.38).

5.16. As indicated in chapter 4, the GFS output data base contains data aggregated into over 150 output sectors. No data for individual units are held. Table 5.1 shows the output sectors. Each output sector is a combination of one or more of the level of government, institutional sector and jurisdiction classifications (e.g. Commonwealth general government). Each sector has a code, as shown in table 5.1 (e.g. Commonwealth general government is code 130). From the table it will be noted that the multi-jurisdiction category predominantly applies only to the general government sector. The National level of government comprises the Commonwealth jurisdiction and all multi-jurisdiction units.

5.1. ABS GOVERNMENT FINANCE STATISTICS OUTPUT SERIES
Sector

Level of Government by Jurisdiction
General government
Public non-financial corporations
Public financial corporations
Non-financial public sector
Public sector

Commonwealth
130
110
120
140
190
State government
New South Wales
231
211
221
241
291
Victoria
232
212
222
242
292
Queensland
233
213
223
243
293
South Australia
234
214
224
244
294
Western Australia
235
215
225
245
295
Tasmania
236
216
226
246
296
Northern Territory
237
217
227
247
297
Australian Capital Territory
238
218
228
248
298
Total all states
239
219
229
249
299
Local government
New South Wales
331
311
321
341
391
Victoria
332
312
322
342
392
Queensland
333
313
323
343
393
South Australia
334
314
324
344
394
Western Australia
335
315
325
345
395
Tasmania
336
316
326
346
396
Northern Territory
337
317
327
347
397
Total all states
339
319
329
349
399
Multi-jurisdiction
Commonwealth
430
410
n.a.
440
490
New South Wales
431
n.a.
n.a.
n.a.
n.a.
Victoria
432
n.a.
n.a.
n.a.
n.a.
Queensland
433
n.a.
n.a.
n.a.
n.a.
South Australia
434
n.a.
n.a.
n.a.
n.a.
Western Australia
435
n.a.
n.a.
n.a.
n.a.
Tasmania
436
n.a.
n.a.
n.a.
n.a.
Northern Territory
437
n.a.
n.a.
n.a.
n.a.
Australian Capital Territory
438
n.a.
n.a.
n.a.
n.a.
Total all jurisdictions
439
419
n.a.
449
499
State and local government
New South Wales
531
511
521
541
591
Victoria
532
512
522
542
592
Queensland
533
513
523
543
593
South Australia
534
514
524
544
594
Western Australia
535
515
525
545
595
Tasmania
536
516
526
546
596
Northern Territory
537
517
527
547
597
Australian Capital Territory
538
518
528
548
598
Total all states
539
519
529
549
599
National
739
719
729
749
799
Australia
939
919
929
949
999


n.a. Not available.

5.17. Each output sector holds aggregated GFS flow and stocks data classified to the economic type framework (ETF) and the government purpose classification (GPC), and a cross-classification of the ETF and GPC.

5.18. The main aggregates held in the output data base are set out in tables 5.2.1–5.2.5 Each cell in the tables (apart from those marked ‘n.a.’) represents an aggregate for which (provided they are not subject to closure for confidentiality reasons) data are available in the output data base. Because of space limitations, the tables do not record every available aggregate but show mainly aggregates that are included in ABS GFS publications. The content of the publications can vary and the tables should not be taken as a precise statement of the information included in the publications. Finer dissections of many of the ETF items are available – the classifications set out in appendix 3 should be used as a guide as to the level of detail that might be available. For a detailed discussion of the nature and composition of the items in the statistics, see chapter 2.

5.19. In addition to the four main statements (i.e. the operating statement, the balance sheet, the cash flow statement and the statement of stocks and flows), the ABS compiles a reconciliation between the GFS net operating balance recorded in the operating statement and the operating surplus/deficit recorded according to the accounting standard AAS 31 ‘Financial Reporting by Governments’. The reconciliation table is shown in table 5.2.5.

5.20. Because of space limitations, tables 5.2.1–5.2.5 do not include the level of government and jurisdiction dimensions of GFS data. A complete picture of the available output would repeat tables 5.2.1–5.2.5 for each jurisdiction and for each level of government output sector (national, state, state and local) applicable within each jurisdiction. Similarly, a column could be added to the tables for the non-financial public sector (i.e. the consolidation of general government and public non-financial corporations).

5.21. It should be noted that the forward estimates are compiled only for items in the operating statement classified by the ETF, and the cash flow statement. Forward estimates are not compiled for the statement of stocks and flows and the AAS 31 reconciliation.

5.22. GPC-classified data are available only for items in the operating statement. Only GPC-classified expenses and components of net acquisition of non-financial assets are published; revenue items classified by GPC are not published but are available on request.

5.23. Table 5.2.3 covers items in the opening and closing balance sheet and table 5.2.4 covers the items in the remaining parts of the statement of stocks and flows, namely the net result of transactions and revaluations and other changes in the volume of assets.

5.2.1. SUMMARY OF MAIN GFS AGGREGATES AVAILABLE IN THE OUTPUT DATA BASE: OPERATING STATEMENT
Sector

General
government

Public non-financial
corporations

Public financial
corporations


Public sector

Items
ETF
GPC
ETF
GPC
ETF
GPC
ETF
GPC

GFS Revenue
Taxation revenue
n.a.
n.a.
n.a.
n.a.
Current grants and subsidies
Sales of goods and services
Interest income
GFS Expenses
Gross operating expenses
Depreciation
Employee expenses
Other operating expenses
Total gross operating expenses
Property expenses
Dividend expenses
n.a
n.a
Income tax equivalent expenses
n.a
n.a
Interest expenses
Nominal superannuation interest expenses
n.a.
n.a.
n.a.
n.a.
Other interest expenses
Other property expenses
Current transfers
Grant expenses
n.a
n.a.
n.a.
n.a.
Subsidy expenses
Tax expenses
n.a.
n.a.
Other current transfers
Capital transfers
Grants to local governments
n.a.
n.a.
n.a.
n.a.
Other capital transfers
GFS net operating balance
n.a.
n.a.
n.a.
n.a.
Net acquisition of non-financial assets
Gross fixed capital formation
Depreciation
n.a.
n.a.
n.a.
n.a.
Change in inventories
n.a.
n.a.
n.a.
n.a.
Other movements in non-financial assets
GFS net lending(+)/borrowing(–)
n.a.
n.a.
n.a.
n.a.

n.a. Not applicable or not available.

5.2.2. SUMMARY OF MAIN GFS AGGREGATES AVAILABLE IN THE OUTPUT DATA BASE: CASH FLOW STATEMENT
Sector
Items
General
government
Public
non-financial
corporations
Public
financial
corporations
Public sector

Cash receipts from operating activities
Taxes received
n.a
n.a.
Receipts from sales of goods and services
Grants and subsidies received
Other receipts
Cash payments for operating activities
Payments for goods and services
Grants and subsidies paid
n.a.
n.a.
Interest paid
Other payments
Net cash flows from operating activities
Net cash flow from investments in non-financial assets
Sales of non-financial assets
Purchases of new non-financial assets
Purchases of second-hand non-financial assets
Net cash flows from investments in financial assets for policy purposes
n.a.
n.a.
Net cash flows from investments in financial assets for liquidity purposes
Net cash flows from financing activities
Advances received (net)
Borrowing (net)
Deposits received
Other financing (net)
Net increase(+)/decrease(–) in cash held
Net cash flows from operating activities and net cash flows from investments in non-financial assets
Value of non-financial assets acquired under finance leases
Surplus(+)/deficit(–)

n.a. Not applicable or not available.

5.2.3. SUMMARY OF MAIN GFS AGGREGATES AVAILABLE IN THE OUTPUT DATA BASE: BALANCE SHEET
Sector

Items
General
government
Public
non-financial
corporations
Public
financial
corporations
Public sector

Assets
Financial assets
Cash and deposits
Advances paid
n.a.
n.a.
Investments, loans and placements
Other non-equity assets
Equity
Non-financial assets
Land and fixed assets
Other non-financial assets
Total assets
Liabilities
Deposits held
Advances received
Borrowing
Unfunded superannuation liability
Other employee entitlements and provisions
Other non-equity liabilities
Total liabilities
Shares and other contributed capital
n.a.
Net worth
Net debt

n.a. Not applicable or not available.

5.2.4. SUMMARY OF MAIN GFS AGGREGATES AVAILABLE IN THE OUTPUT DATA BASE: FLOW COMPONENTS OF THE STATEMENT OF STOCKS AND FLOWS
Sector
Items
General
government
Public
non-financial
corporations
Public
financial
corporations
Public sector

Net result of transactions
Assets
Financial assets
Cash and deposits
Advances paid
n.a.
n.a.
Investments, loans and placements
Other non-equity assets
Equity
Non-financial assets
Land and fixed assets
Other non-financial assets
Liabilities
Deposits paid
Advances received
Borrowing
Unfunded superannuation liability
Other employee entitlements and provisions
Other non-equity liabilities
Shares and other contributed capital
n.a.
Change to net worth arising from transactions
Change to net debt arising from transactions
Revaluations and other volume changes
Assets
Financial assets
Cash and deposits
Advances paid
n.a.
n.a.
Investments, loans and placements
Other non-equity assets
Equity
Non-financial assets
Land and fixed assets
Other non-financial assets
Liabilities
Deposits paid
Advances received
Borrowing
Unfunded superannuation liability
Other employee entitlements and provisions
Other non-equity liabilities
Shares and other contributed capital
n.a.
Change to net worth arising from revaluations and other volume changes
Change to net debt arising from revaluations and other volume changes

n.a. Not applicable or not available.

5.2.5. SUMMARY OF MAIN GFS AGGREGATES AVAILABLE IN THE OUTPUT DATA BASE: RECONCILIATION BETWEEN GFS NET OPERATING SURPLUS AND AAS 31 OPERATING SURPLUS/DEFICITS
Sector
Item
General
government
Public
non-financial
corporations
Public
financial
corporations
Public sector

GFS net operating balance
minus
Provision for bad and doubtful debts
plus
Bad debts written off from provisions and treated as capital transfers
plus/minus
Gains/losses on assets, including derivatives
plus/minus
Adjustment for abnormal/extraordinary items
plus
Distributions to owners
n.a.
plus
Capitalised interest
plus
Other adjustments
equals
AAS 31 operating surplus/deficit


n.a. Not applicable or not available.


5.24. As indicated in the introduction, GFS output is disseminated through various media. The best-known medium is the ABS suite of government finance statistics publications and the ABS website for some publications released electronically. Other media are used to disseminate data on request that are more detailed than the published data or are tailored to the user’s particular requirements. These media include computer print-outs, clerically-extracted tabulations, electronic data transfer, and floppy disks. Generally, a charge is made by the ABS for data supplied through these media.

5.25. Descriptions of the main GFS publications and the means of dissemination of data other than publications are provided in the following section.


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