{
  "title": "Virtual : BATCH-1 Government Finance Statistics for Comptroller and Auditor General of India",
  "sourceUrl": "https://www.imf.org/en/capacity-development/training/icdtc/schedule/sa/2021/gfssa21-20v",
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  "summary": "Virtual : BATCH-1 Government Finance Statistics for Comptroller and Auditor General of India Training Program Virtual : BATCH-1 Government Finance Statistics for Comptroller and Auditor General of India (GFS) Invitation Session No.",
  "publishDate": "2023-03-13",
  "sections": [
    {
      "heading": "Target audience and qualifications",
      "content": "- Target Audience:\n  - Officials (source data providers, compilers, auditors, and intensive users) from the Office of the CAG.\n  - Officials who will assist the CAG in fulfilling requirements for G-20 Data Gaps Initiative 15 and 16.\n- Qualifications:\n  - Possess a degree in accounting, economics, or a related field and/or have relevant work experience.\n  - Engage in regular compilation, auditing, or use of Indian state-level GFS and/or PSDS.\n  - Proficiency in Microsoft EXCEL and WORD."
    },
    {
      "heading": "Course description — scope and materials",
      "content": "- Purpose:\n  - Review selected concepts, principles, sources, methods, accounting rules, and the general framework used to compile GFS and PSDS.\n- Frameworks and guides used:\n  - Government Finance Statistics Manual 2014 (GFSM 2014).\n  - Public Sector Debt Statistics: Guide for Compilers and Users 2011 (PSDS Guide).\n- Fundamental GFS and PSDS features covered:\n  - Accounts (revenue, expense, expenditure, assets, liabilities).\n  - Consolidation.\n  - Statements.\n  - Tables.\n  - Balance sheets.\n- Preparatory and interactive elements:\n  - Before the workshop, participants will have an opportunity to attempt to translate Indian states' fiscal statistics from a GFSM 1986 framework into a GFSM 2014 framework, and to compile PSDS in accordance with the PSDS Guide.\n  - During the workshop, participants will be invited to describe, discuss, and analyze their GFS translation and PSDS compilation efforts with peers and with IMF GFS/PSDS Experts.\n  - Participants' questions/concerns will be invited and entertained throughout."
    },
    {
      "heading": "Course objectives — learning outcomes",
      "content": "- Upon completion, participants should be able to:\n  - Discuss general and specific aspects of the GFS and PSDS frameworks as embodied in the GFSM 2014 and the PSDS Guide.\n  - Classify operational transactions: Revenue; Expense; Net acquisition of nonfinancial assets; Net acquisition of financial assets; Net incurrence of liabilities.\n  - Classify other economic flows, and stock positions in assets and liabilities data.\n  - Describe a consolidation process.\n  - Know the statements, tables, and memoranda items that are part of GFSM 2014 and PSDS Guide frameworks.\n  - Prepare basic GFSM 2014 statements and PSDS tables.\n  - Identify key differences between the GFSM 2014 framework and a key predecessor, the GFSM 1986."
    }
  ],
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    "Target Audience:",
    "Qualifications:",
    "Purpose:",
    "Frameworks and guides used:",
    "Fundamental GFS and PSDS features covered:",
    "Preparatory and interactive elements:",
    "Upon completion, participants should be able to:"
  ],
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  "generatedAtUtc": "2026-09-29T19:44:00.786Z"
}