Government Finance Statistics Manual (GFSM 2001- Basic)

دليل إحصاءات مالية الحكومة

Start Date End Date Duration Location
Sept. 24, 2017 Oct. 5, 2017 10 Cairo

Description:

The IMF Statistics Department's Government Finance Statistics Manual 2001 (GFSM 2001) updates the 1986 edition A Manual on Government Finance Statistics (GFSM 1986). The 2001 edition describes an integrated statistical system that is harmonized, to the extent possible, with the 1993 edition of the System of National Accounts (1993 SNA). The GFSM 2001 is intended to be a reference volume describing the GFS system. It covers concepts, definitions, classifications, and accounting rules, and it provides a comprehensive analytic framework within which the statistics can be summarized and presented in a form appropriate for analysis, planning, and policy determination. The use and interpretation of government finance statistics, however, is beyond the scope of the GFSM 2001, and practical guidance on the compilation of the statistics is reserved for the GFSM 2001.

This course covers scope and purpose of the GFS system, general government sector, central, state, and local government sub-sectors and the extension of the general government sector, nature and classification of Social Protection Schemes, flows and stocks that are recorded in the GFS system, accounting rules used to record the flows and stocks financial statements that integrates all of the economic flows and stocks of the general government sector, types of revenue and describe in the contents of each classification category, types of expense and describe in the contents of each classification category, assets and liabilities included in the GFS system, estimating the current market value of various types of assets and liabilities, types of assets and liabilities, and describe in detail the contents of each classification category, transactions in non-financial assets and understand the characteristics of these transactions, characteristics of transactions in financial assets and liabilities

Goal:

To enhance the participants' basic knowledge, skills, and abilities necessary to understand and use Government Finance Statistics Manual 2001 (GFSM 2001)

Objectives:

By the end of this course, the participant will be able to:

  • Determine the scope and purpose of the GFS system

  • Define the general government sector.

  • Describe the central, state, and local government sub-sectors and the extension of the general government sector.

  • Discuss the nature and classification of Social Protection Schemes.

  • Describe the flows and stocks that are recorded in the GFS system.

  • Understand the accounting rules used to record the flows and stocks.

  • Present a set of financial statements that integrates all of the economic flows and stocks of the general government sector.

  • Define and classify of types of revenue and describe in the contents of each classification category.

  • Define and classify of types of expense and describe in the contents of each classification category

  • Define the assets and liabilities included in the GFS system

  • Understand guidelines on methods of estimating the current market value of various types of assets and liabilities

  • Classify the types of assets and liabilities, and describe in detail the contents of each classification category.

  • Classify the transactions in non-financial assets and understand the characteristics of these transactions

  • Understand the characteristics of transactions in financial assets and liabilities

Outlines:

  • Introduction
  • Coverage of the GFS System
  • Flows, Socks, and Accounting Rules
  • The Analytic Framework
  • Revenue
  • Expense
  • The Balance Sheet
  • Transactions in Non-financial Assets
  • Transactions in Financial Assets and Liabilities