Part E - Data collections methods
14.11.
The collection of GFS data occurs through the electronic transfer of data files. Where data are not available through electronic data files, GFS data is collected through the use of official ABS survey instruments and analysis of published accounting statements.
Quarterly ABS GFS
14.12.
At the Commonwealth level, data for the quarterly general government sector is collected through electronic data files from the Department of Finance. Quarterly Commonwealth public non-financial corporations GFS data are collected through the use of a sample survey. Public financial corporations sector is not within scope of quarterly GFS.
14.13.
At the state and territory level, quarterly general government data are collected through electronic data files for all jurisdictions. For public non-financial corporations, the quarterly GFS data is collected via a combination of electronic data files and the use of a sample survey. The first preference of the ABS is to collect GFS through administrative data extracted directly from the accounting systems of the Treasuries. Where possible data should be provided for all GG and PNFC units, however where State and territory treasuries are only able to supply data for GG units, the PNFC data is collected through sample surveys.
14.14.
Quarterly GFS data for local government and universities are collected through the use of survey forms and derived from published annual reports. The first preference of the ABS is to collect GFS through administrative data extracted directly from the accounting systems of the Departments of Local Government, and universities. Where possible data should be provided for all units, however where this is not possible, data is collected through sample surveys.
Annual ABS GFS
14.15.
Annual Commonwealth general government, public non-financial corporations and public corporations data are collected through electronic data files from the Department of Finance.
14.16.
State and territory general government, public non-financial corporations and public corporations data are collected through electronic data files from state and territory treasuries.
14.17.
The ABS works in partnership with Departments of Local Government (and their equivalents). The Departments of Local Government collect financial information through a yearly census and this information is provided to the ABS each year for incorporation in annual GFS.
14.18.
Universities and other units control is not further defined where the level of unit data are collected from published annual reports or through the use of survey forms.