NOTES


ABOUT THIS PUBLICATION

This publication presents government finance statistics on an accrual accounting basis for each jurisdiction for General Government, Public Non–financial Corporations, the Non–financial Public Sector, Public Financial Corporations and the Total Public sector for All levels of government, Commonwealth government, State government, State and Local government, Local government and Multi–jurisdictional as follows:

• Operating statements;
• Cash flow statements; and
• Balance sheets.

Time series of these data are available on the ABS website for the periods 2001–02 to 2010–11.

Users interested in quarterly GFS data for the current financial year should refer to Government Finance Statistics, Australia, Quarterly (cat. no. 5519.0.55.001).


REVISED STANDARD FOR GOVERNMENT FINANCE STATISTICS

The International Monetary Fund's (IMF) Government Finance Statistics Manual 2001 (GFSM 2001) will be revised in the future to reflect the 2008 SNA. Although the IMF review of the GFSM has commenced, the timing of the release of the GFSM is unknown at this stage. ABS GFS will be updated to reflect the new international standard after the revised IMF GFSM is available.


TERMINOLOGY

Within GFS the consolidated total of the general government and the public non–financial corporations sectors is referred to as the 'non–financial public sector'. The consolidated total of the general government, the public non–financial corporations and the public financial corporations sectors is referred to as the 'total public sector'

In this publication, the term 'state' includes the two territories. Therefore 'state' refers to 'state and territory' and 'state and local' refers to 'state, territory and local'.


INQUIRIES

For further information about these and related statistics, contact the National Information and Referral Service on 1300 135 070 or Larissa Fischer on Canberra (02) 6252 5392.