The Australian System of Government Finance Statistics: Concepts Sources and Methods, Australia 2015 (AGFS15) provides a comprehensive account of the GFS concepts to be applied in the Australian context. Its main purpose is to serve as a reference manual for users of the statistics who require a detailed understanding and to assist data providers and compilers of GFS.
The Australian manual has been updated to incorporate the changes sought by the International Monetary Fund (IMF) as outlined in its Government Finance Statistics Manual 2014 (IMF GFSM 2014). These revisions were necessary to reflect changes to the international and Australian standards for compiling national accounts as GFS are a key input to those measures.
Australia's GFS are derived from Government accounting systems. While there are inevitably differences between the statistical and accounting requirements the ABS has worked with Government and accounting bodies to minimise them.
Note that ABS GFS publications and associated output will continue to be published on the previous GFS framework as outlined in Australian System of Government Finance Statistics: Concepts Sources & Methods, Australia 2005 (AGFS05) until September quarter 2017. Select Past & Future Releases to view this earlier document.