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Government Finance Statistics (GFS)

Reporting entity
Managing entity
International Monetary Fund (IMF)
economic development
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Dedicated multi-document search engine

The Government Finance Statistics (GFS) contains data for all reporting countries in the framework of the Government Finance Statistics Manual, 2014 (GFSM 2014). The GFSM 2014 classifications remain largely the same as in the GFSM 2001 presentations. However, some tables now include an expanded list of GFS items, where others have dropped some GFS items. Nonetheless, there are no changes in the aggregates and balancing items of the converted data when compared with the GFSM 2001 data. All new data reported in the GFSM 2001 format, as well as historical data in the previous GFS database, have been converted to the GFSM 2014 format.

GFS data are compiled either on a cash basis of recording or noncash basis of recording (e.g., an accrual basis or a commitment basis). Please refer to the map available in the About GFS section to view the bases of recording for all reporting countries.

GFS contains detailed data on revenue, expense, transactions in assets and liabilities, and stocks positions in assets and liabilities of general government and its subsectors. GFS also includes preset presentations of GFS data by country, and by indicator, and also provides the option to download data with customized queries.

GFS is divided into seven databases, as indicated below. To query and download data from any of the databases, simply click on the links below:

  1. Government Finance Statistics (GFS), Main Aggregates and Balances
  2. Government Finance Statistics (GFS), Revenue
  3. Government Finance Statistics (GFS), Expense
  4. Government Finance Statistics (GFS), Expenditure by Function of Government (COFOG)
  5. Government Finance Statistics (GFS), Integrated Balance Sheet (Stock Positions and Flows in Assets and Liabilities)
  6. Government Finance Statistics (GFS), Financial Assets and Liabilities by Counterpart Sector
  7. Government Finance Statistics (GFS), Statement of Sources and Uses of Cash