## Virtual : BATCH-1 Government Finance Statistics for Comptroller and Auditor General of India

## Source details

**Canonical URL:** [Virtual : BATCH-1 Government Finance Statistics for Comptroller and Auditor General of India](https://www.imf.org/en/capacity-development/training/icdtc/schedule/sa/2021/gfssa21-20v)

## Other formats

- [Markdown version](/en/capacity-development/training/icdtc/schedule/sa/2021/gfssa21-20v/index.md)
- [Structured JSON version](/en/capacity-development/training/icdtc/schedule/sa/2021/gfssa21-20v/index.json)
- [Bundle manifest](/en/capacity-development/training/icdtc/schedule/sa/2021/gfssa21-20v/bundle-manifest.json)

## Bibliographic details
- Session: SA 21.20V
- Location: New Delhi, India
- Dates: November 22-26, 2021 (1 week)
- Delivery method: Virtual Training
- Primary language: English
- Status: New dates

---

### Target audience and qualifications
- Target Audience:
  - Officials (source data providers, compilers, auditors, and intensive users) from the Office of the CAG.
  - Officials who will assist the CAG in fulfilling requirements for G-20 Data Gaps Initiative 15 and 16.
- Qualifications:
  - Possess a degree in accounting, economics, or a related field and/or have relevant work experience.
  - Engage in regular compilation, auditing, or use of Indian state-level GFS and/or PSDS.
  - Proficiency in Microsoft EXCEL and WORD.

### Course description — scope and materials
- Purpose:
  - Review selected concepts, principles, sources, methods, accounting rules, and the general framework used to compile GFS and PSDS.
- Frameworks and guides used:
  - Government Finance Statistics Manual 2014 (GFSM 2014).
  - Public Sector Debt Statistics: Guide for Compilers and Users 2011 (PSDS Guide).
- Fundamental GFS and PSDS features covered:
  - Accounts (revenue, expense, expenditure, assets, liabilities).
  - Consolidation.
  - Statements.
  - Tables.
  - Balance sheets.
- Preparatory and interactive elements:
  - 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.
  - 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.
  - Participants' questions/concerns will be invited and entertained throughout.

### Course objectives — learning outcomes
- Upon completion, participants should be able to:
  - Discuss general and specific aspects of the GFS and PSDS frameworks as embodied in the GFSM 2014 and the PSDS Guide.
  - Classify operational transactions: Revenue; Expense; Net acquisition of nonfinancial assets; Net acquisition of financial assets; Net incurrence of liabilities.
  - Classify other economic flows, and stock positions in assets and liabilities data.
  - Describe a consolidation process.
  - Know the statements, tables, and memoranda items that are part of GFSM 2014 and PSDS Guide frameworks.
  - Prepare basic GFSM 2014 statements and PSDS tables.
  - Identify key differences between the GFSM 2014 framework and a key predecessor, the GFSM 1986.

---


## References

- [Virtual Training](https://www.imf.org/en/capacity-development/training/icdtc/delivery-methods)
- [Model-Based Monetary Policy Analysis and Forecasting (MPAF)](https://www.imf.org/en/capacity-development/training/icdtc/schedule/jv/2026/mpafjv26-35)
- [Climate in Macroeconomic Framework (CMF)](https://www.imf.org/en/capacity-development/training/icdtc/schedule/jv/2026/cmfjv26-33)
- [Fiscal Policy Analysis (FPA)](https://www.imf.org/en/capacity-development/training/icdtc/schedule/hq/2026/fpahq26-11)
- [Fintech Market Development and Policy Implications (FINTECH)](https://www.imf.org/en/capacity-development/training/icdtc/schedule/ct/2026/fintechct26-22)
- [Sovereign Risk and Debt Sustainability Framework for Market Access Countries and IMF Policies (SRDSF-MAC)](https://www.imf.org/en/capacity-development/training/icdtc/schedule/ct/2026/srdsf-macct26-19)

_Source: https://www.imf.org/en/capacity-development/training/icdtc/schedule/sa/2021/gfssa21-20v_