## Government Finance Statistics (GFSx)

## Source details

**Canonical URL:** [Government Finance Statistics (GFSx)](https://www.imf.org/en/capacity-development/training/icdtc/schedule/ol/2023/gfsxol23-152)

## Other formats

- [Markdown version](/en/capacity-development/training/icdtc/schedule/ol/2023/gfsxol23-152/index.md)
- [Structured JSON version](/en/capacity-development/training/icdtc/schedule/ol/2023/gfsxol23-152/index.json)
- [Bundle manifest](/en/capacity-development/training/icdtc/schedule/ol/2023/gfsxol23-152/bundle-manifest.json)

## Bibliographic details
- Session: OL 23.152
- Location: Course conducted online
- Dates: May 1, 2023 - April 15, 2024 (50 weeks)
- Delivery method: Online Training
- Primary language: Spanish
- Status: Deadline passed

---

### Training program and target audience
- Training program: Government Finance Statistics
- Target audience: Officials whose main responsibility is compiling and disseminating fiscal statistics.
- Session No.: OL 23.152
- Location: Course conducted online
- Date: May 1, 2023 - April 15, 2024 (50 weeks)
- Delivery Method: Online Training
- Primary Language: Spanish

### Qualifications and technical prerequisites
- Academic/experience: Participants are expected to have a degree in economics, public financial management, statistics, or equivalent experience.
- Technical requirements: Access to a computer with a reliable Internet connection and a Google Chrome web browser and basic Microsoft Excel skills are essential.

### Course description — scope and content
- Presented by the Statistics Department.
- 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 covered:
  - Basic concepts and definitions.
  - Accounting principles.
  - Detailed classifications within the GFSM 2014 framework.
  - Coverage and accounting rules, including accrual accounting.
  - Classifications, balance sheets and debt.
  - Sources and methods used for compiling GFS.
  - Dissemination of GFS and its uses in fiscal policymaking and analyses.

### Course objectives — expected competencies after completion
- 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.

---


## References

- [Online Training](https://www.imf.org/en/capacity-development/training/icdtc/delivery-methods)
- [Core Elements of Banking Supervision (CBS)](https://www.imf.org/en/capacity-development/training/icdtc/schedule/at/2027/cbsat27-10)
- [Advanced Government Finance Statistics (GFS-A)](https://www.imf.org/en/capacity-development/training/icdtc/schedule/ce/2026/gfs-ace26-45)
- [Fiscal Sustainability (FS)](https://www.imf.org/en/capacity-development/training/icdtc/schedule/ce/2026/fsce26-38)
- [Safeguards Assessments of Central Banks (SAC)](https://www.imf.org/en/capacity-development/training/icdtc/schedule/at/2026/sacat26-30)

_Source: https://www.imf.org/en/capacity-development/training/icdtc/schedule/ol/2023/gfsxol23-152_
