IMF Manual on Government Finance Statistics
The Government Finance Statistics System (GFS) is designed to provide statistics for the analysis of fiscal policy. The manual is intended to be a reference volume describing the GFS system. It covers concepts definitions, classifications, and accounting rules. It provides a comprehensive analytical framework within which the statistics can be summarised and presented in a form appropriate for analysis, planning and policy determination. The use and interpretation of the statistics, however, is beyond the scope of the manual and practical guidance on the compilation of the statistics is reserved for the planned compilation guide. To the extent possible, the GFS system will be harmonised with the 1993 System of National Accounts (SNA) (last updated November 2002).