14. Data sources and methods of compilation

The underlying data sources for the compilation of GFS in Australia are the accounting systems supporting the financial accounts maintained by public sector entities. This accounting information is analysed, classified and rearranged on a GFS basis using the classifications set out in this manual. This chapter describes the methods the ABS employs for the collection of GFS data, and also describes the next step in data processing, namely the processes of classifying, editing and consolidating the collected data to create the statistics.