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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. 5.1. ABS GOVERNMENT FINANCE STATISTICS OUTPUT SERIES
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
n.a. Not applicable or not available. 5.2.2. SUMMARY OF MAIN GFS AGGREGATES AVAILABLE IN THE OUTPUT DATA BASE: CASH FLOW STATEMENT
n.a. Not applicable or not available. 5.2.3. SUMMARY OF MAIN GFS AGGREGATES AVAILABLE IN THE OUTPUT DATA BASE: BALANCE SHEET
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
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
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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