International Monetary Fund

Government Finance Statistics Manuals and Guides

Last Updated: May 14, 2019

Government Finance Statistics Manual 2014 (GFSM 2014)
Describes the latest macroeconomic statistical framework (the GFS framework) designed to support fiscal analysis. Currently available in Arabic | Chinese | French | Russian.

Government Finance Statistics Manual 2001 (GFSM 2001)
Describes an integrated Government Finance Statistics (GFS) system that is harmonized, to the extent possible, with the System of National Accounts, 1993. Currently available in English | Arabic (1278 kb pdf file), Chinese | French | Russian | Spanish.

Quarterly Government Finance Statistics - Guide for Compilers and Users
This Guide is a reference for compilers and users of Government Finance Statistics. We hope that it will contribute to more timely, accurate, and more internationally comparable data and an improved understanding of the complex issues involved.

The Public Sector Debt Statistics – Guide for Compilers and Users
The Public Sector Debt Statistics-Guide for Compilers and Users (PSDSG) provides comprehensive guidance for the measurement, compilation, analytical use, and presentation of public sector debt statistics. The PSDSG was produced by the IMF in conjunction with other members from the Task Force on Finance Statistics (TFFS).

Government Finance Statistics: Compilation Guide for Developing Countries
English | French | Spanish
The GFS Compilation Guide provides detailed information on how to gradually introduce the guidelines of the Government Finance Statistics Manual 2001 and best practices into the compilation and dissemination of fiscal statistics. The key issues in the compilation of statistics for government institutions in developing countries are discussed, and illustrated with many examples, figures, and tables.

A Manual on Government Finance Statistics, 1986 (GFSM 1986)
Describes the old cash-based system, now replaced by the GFSM 2001 system. Available in Arabic, Chinese, English, French, Russian, and Spanish.