## Government Finance Statistics

## Source details

**Canonical URL:** [Government Finance Statistics](https://www.imf.org/en/capacity-development/training/icdtc/schedule/ol/2026/gfsxol26-159)

## Other formats

- [Markdown version](/en/capacity-development/training/icdtc/schedule/ol/2026/gfsxol26-159/index.md)
- [Structured JSON version](/en/capacity-development/training/icdtc/schedule/ol/2026/gfsxol26-159/index.json)
- [Bundle manifest](/en/capacity-development/training/icdtc/schedule/ol/2026/gfsxol26-159/bundle-manifest.json)

## Bibliographic details
- Session: OL 26.159
- Location: Course conducted online
- Dates: May 1, 2026 - April 15, 2027 (50 weeks)
- Delivery method: Online Training
- Primary language: French
- Status: Apply online by April 1, 2027

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### 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.

### Course description
- Focus:
  - Conceptual framework of government finance statistics (GFS) as presented in the IMF's Government Finance Statistics Manual 2014 (GFSM 2014) and practical aspects of data compilation.
- Coverage includes:
  - Basic concepts and definitions, accounting principles, and detailed classifications in the context of the GFSM 2014, which is harmonized with the System of National Accounts (SNA 2008).
  - The GFS framework, including 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
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.

---


## References

- [Online Training](https://www.imf.org/en/capacity-development/training/icdtc/delivery-methods)
- [Apply Now](https://www-ins.imf.org/TAS/signon.aspx?pkey=OL26.159F)
- [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)
- [Macroeconomic Management in Resource Rich Countries (MRC)](https://www.imf.org/en/capacity-development/training/icdtc/schedule/ce/2026/mrcce26-44)

_Source: https://www.imf.org/en/capacity-development/training/icdtc/schedule/ol/2026/gfsxol26-159_