IMF Statistical Topics

Government Finance Statistics

Government Finance Statistics Manual 2001 (GFSM 2001)



Government Finance Statistics (GFS)
Companion Materials and Research

Last Updated: June 5, 2008
This webpage provides information on various aspects related to the compilation of statistics according to the GFSM 2001. Comments on any of the material posted on this webpage should be sent to stagodata@imf.org.


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Questionnaires

Annual GFS Questionnaire, June 2008

Annual GFS: the Institutional Table

    Download the Template for the Table: Word or PDF (246kb pdf)
    Instructions for compiling the Institutional Table (345kb pdf)


GFS High-Frequency Questionnaire, June 2008

GFS draft Public Sector Debt Tables, December 2005
    Download the questionnaire:
    English Excel Format (352kb) or PDF Format (273kb)
    GFS compilers in member countries can also send an e-mail to stagodata@imf.org to request an electronic copy of these statistical tables.

    Guidelines for responding to the draft statistical tables:
    English PDF Format (450kb)


GFSM 2001 Companion Material

Coverage and Sectorization of the Public Sector, December 2006
         Arabic (432kb pdf file)
         Chinese (414kb pdf file)
         English (269 kb pdf file)
         Français (300kb pdf file)
         Español (307kb pdf file)
         Русский (526kb pdf file)

Selection of Data Sources, Preparations, and the Compilation of GFSM 2001 statistics, August 2007

         Arabic (900kb pdf file)
         Chinese (750kb pdf file)
         English (511kb pdf file)
         Français (542kb pdf file)
         Español (529kb pdf file)
         Русский (970kb pdf file)

Classification of the GFSM 1986 Data to the GFSM 2001 Framework, October 2002

         Arabic (1,053kb pdf file)
         Chinese (414kb pdf file)
         English (703kb pdf file)
         Español (752kb pdf file)
         Français (753kb pdf file)
         Русский (960kb pdf file)

Consolidation of the General Government Sector, November 2004          Arabic (262kb pdf file)
         Chinese (476kb pdf file)
         English (274kb pdf file)
         Español (332kb pdf file)
         French (330kb pdf file)
         Русский (750kb pdf file)

GFSM 2001 Framework and its Relationship with the European System of Accounts 1995, September 2004 (449kb pdf file)

Glossary of the GFSM 2001, October 2002 (190kb pdf file)

Glossary of English-Spanish terms for the GFSM 2001, December 2002 (240kb pdf file)



Other Documents

Supplement to the 2002 Government Finance Statistics Yearbook, January 2003 (5,366kb pdf file)
Illustrating the use of the GFSM 2001 framework for countries with different accounting systems.

GFS Research

Disclaimer: These papers should not be reported as representing the views of the IMF. The views expressed in these papers are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. These papers describe research in progress by the author(s) and are published to elicit comments and to further debate.

Statistical Treatment of 'Build-Own-Operate-Transfer' Schemes
Brian T. Donaghue, IMF Statistics Department
IMF Working Paper No. 02/167
October 2002

The Treatment of Public-Private Partnership Assets in the GFSM 2001 Framework Draft by Adoracion M. Navarro, IMF Statistics Department, August 2005


Related Links

GFSM 2001 methodology may be influenced by developments in other statistical and accounting methodologies. Information on developments in these areas can be obtained from the links below.

Task Force on Harmonization of Public Sector Accounting
International Public Sector Accounting Standards Board
United Nations: Towards 1993 SNA Rev.1
Eurostat: Government Finance Statistics
OECD: Budgeting and Public Expenditures

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