Classification Detail
Government Finance Statistics - Classification of Expense (GFS table A8.2)
Basic Bibliographic Information
• Status:
Operational
• Type:
To Be Determined
• Citation:
Government Finance Statistics Manual 2014, Washington, D.C., International Monetary Fund, 2014, Appendix 8.
• ISBN:
978-1-49834-376-3
• Website:
• Custodian:
International Monetary Fund
• Available Formats:
Print, ePub, PDF
• Year Adopted:
2014
• Year Published:
2014
Available Languages (besides English):
Français, Español, العربية, Pусский, 中文 Details...
Français
Classification des charges
Español
Clasificación del gasto
العربية
-
Pусский
Статистика государственных финансов - классификация расходов
中文
政府财政统计-开支的经济分类
• Availability:
Fully available in all of the languages above
Purpose of the Classification
• Statistical Domains (in CSA 2.0):
20103 Government finance statistics
• Purpose:
To provide structure and organize all government transactions that reduce net worth according to the economic nature of the transaction
• Main Applications:
Macroeconomic statistical analysis, medium-tem expenditure frameworks, budget frameworks, fiscal outcome reports, general purpose financial reports and statements.
• Main Users:
Compilers of GFS, fiscal analysts, government bodies, national oversight bodies, international organizations
Methodology
• Scope:
All transactions reducing net worth of government or public sector units
• Concept Being Classified:
expenditures, government activities
• Statistical Units:
Government and public sector units in the GFS, but equally applicable to all the other sectors and units of an economy
• Main Principles:
Economic nature of the activity, as well as the nature of the counterpart units
• Relationships to Other International Classifications:
Related To:
Major Differences (Scope, Structure, and Concepts):
Correspondence of GFS and SNA
See: Government Finance Statistics Manual 2014, Washington, D.C., International Monetary Fund, 2014, Appendix 7.
See: Government Finance Statistics Manual 2014, Washington, D.C., International Monetary Fund, 2014, Appendix 7.
See: Government Finance Statistics Manual 2014, Washington, D.C., International Monetary Fund, 2014, Appendix 7.
Classification Structure
• Definition of Structure:
Level:
Level Name:
Code Format:
Number of Items:
Level 1
GFS Code
2
1 items
Level 2
GFS Code
21-28
8 items
Level 3
GFS Code
211-283
17 items
Level 4
GFS Code
2111-2832
29 items
Level 5
GFS Code
28111-28313
5 items
• Criteria for Definition of Levels:
Subclassifications of the parent level
Revision Information
Chronology of revisions/versions of the classification:
Year Adopted:
Title or Version Number:
Website:
• Official Adopting Entity:
Ministries of Finance, Statistical Offices, Central Banks and International Organizations such as IMF, OECD, Eurostat.
• Coordinating Entity:
Statistics Department of the International Monetary Fund
• Reason for Latest Revision:
To harmonized with changes in 2008 SNA, Balance of Payments Manual 6 and new developments in International Public Sector Accounting Standards
• Major Changes:
Adopting new classifications that were introduced in the 2008 SNA - See GFSM 2014 Appendix 1 for list of changes
• Corrections:
GFS Advisory committee adopted a strategy similar to that of BPM6. In accordance with this strategy, procedures are determined for different types of revisions (See BPM6, page 5)
Supporting Documents
• Coding Index Available:
Yes
• Index Website:
• Available Formats:
PDF
• Correspondence with Other Classifications:
Classification:
Correspondence Table:
Correspondence of GFS and SNA
• Training Materials and Other Documents:
N/A
• Training Website:
Contact Information
• Agency / Office:
Statistics Department of the International Monetary Fund
• Unit:
Statistics Department
• Contact Name:
Division Chief
• Email:
• Website:
• Telephone:
+1 202 6237248
• Fax:
+1 202 5897248
• Address:
700 19th Street, N.W.
Washington, DC. 20431
USA