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21/05/2025

Overview of Commonwealth financial reporting

An overview of the Commonwealth financial reporting processes and obligations under the PGPA Act and Charter of Budget Honesty Act.

Government Finance Statistics (GFS)

The Government Finance Statistic (GFS) reporting framework is an accrual financial measurement and reporting system designed to support economic analysis of the public sector.

Functional Reporting

Reporting by function provides a useful means of understanding government outlays as it allows for the reporting of expenses according to their purpose.

Major Fiscal Aggregates

Major fiscal aggregates presented in the Australian Government’s financial reports.
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