Online: Government Finance Statistics
Source details
- Canonical URL
- Online: Government Finance Statistics
Other formats
Bibliographic details
- Published: November 2, 2025
Upcoming offerings
| Start date | End date | Location | Delivery Method | Session No. | Primary & (Interpretation) language | Apply |
|---|---|---|---|---|---|---|
| May 1, 2026 | April 15, 2027 | Course conducted online | [[Online Training](https://www.imf.org/en/capacity-development/training/icdtc/delivery-methods)](https://www.imf.org/en/capacity-development/training/icdtc/delivery-methods) | OL 26.154 | English | [[Apply online](https://www-ins.imf.org/TAS/signon.aspx?pkey=OL26.155S)](https://www-ins.imf.org/TAS/signon.aspx?pkey=OL26.154E) by April 1, 2027 |
| May 1, 2026 | April 15, 2027 | Course conducted online | [[Online Training](https://www.imf.org/en/capacity-development/training/icdtc/delivery-methods)](https://www.imf.org/en/capacity-development/training/icdtc/delivery-methods) | OL 26.155 | Spanish | [[Apply online](https://www-ins.imf.org/TAS/signon.aspx?pkey=OL26.155S)](https://www-ins.imf.org/TAS/signon.aspx?pkey=OL26.154E) by April 1, 2027 |
| May 1, 2026 | April 15, 2027 | Course conducted online | [[Online Training](https://www.imf.org/en/capacity-development/training/icdtc/delivery-methods)](https://www.imf.org/en/capacity-development/training/icdtc/delivery-methods) | OL 26.159 | French | [[Apply online](https://www-ins.imf.org/TAS/signon.aspx?pkey=OL26.155S)](https://www-ins.imf.org/TAS/signon.aspx?pkey=OL26.154E) by April 1, 2027 |
Course overview
- Focuses on the conceptual framework of government finance statistics (GFS) as presented in the IMF's Government Finance Statistics Manual 2014 (GFSM 2014) and on practical aspects of data compilation.
- GFSM 2014 is harmonized with the System of National Accounts (SNA 2008).
- Topics examined include the GFS framework, coverage and accounting rules (including accrual accounting), classifications, balance sheets and debt, sources and methods for compiling GFS, dissemination of GFS, and uses in fiscal policymaking and analyses.
- Topic: Macroeconomic Statistics
Target audience and qualifications
- Target Audience:
- Officials whose main responsibility is compiling and disseminating fiscal statistics.
- Qualifications:
- Participants are expected to have a degree in economics, public financial management, statistics, or equivalent experience.
Learning objectives
Upon completion of the course, participants should be able to:
- Explain the GFS integrated framework, understand its advantages and the importance of comprehensive, consistent, and internationally comparable fiscal data for fiscal policy design, monitoring, and evaluation.
- Apply the main macroeconomic principles to identify public sector institutional units and distinguish between general government units and public corporations.
- Apply the basic macroeconomic concepts, principles, and accounting rules to identify, classify, and record transactions, other economic flows, and stock positions.
- Explain how specific government operations and other flows outside the government control impact the fiscal deficit/surplus, debt, and net worth.
- Describe the relationships between the main fiscal aggregates, and between the fiscal aggregates and other macroeconomic indicators.
Curriculum components and practical focus
- Conceptual content:
- Basic concepts and definitions, accounting principles, and detailed classifications within GFSM 2014.
- Practical content:
- Data compilation practices, sources and methods for compiling GFS, and dissemination practices.
- Accounting emphasis:
- Coverage of accrual accounting and balance sheets and debt measurement.
Delivery and materials
- Upcoming Offering: Videos
- Featured video: Government Finance Statistics (GFSx) Promo — summarizes the course examination of conceptual and practical elements of compiling and disseminating fiscal statistics according to international standards and using them for fiscal analysis.