United States: Information Note on the United States’ Fiscal Data

August 1, 2007

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Format: Chicago

United States: Information Note on the United States’ Fiscal Data, (USA: International Monetary Fund, 2007) accessed November 23, 2024

Summary

This paper reports on a pilot study to present the United States fiscal data in a manner consistent with the Government Finance Statistics Manual (GFSM 2001). The study incorporates cash and accrual source data in a consistent and harmonized statistical framework, enhancing the accuracy and transparency of fiscal data. The paper presents a general discussion of the source data and the institutional coverage used in the U.S. pilot study. It describes the main results of the pilot, and suggests further work to improve the fiscal statistics in accordance with the GFSM 2001 framework.

Subject: Accrual accounting, Currencies, Economic and financial statistics, Financial statements, Fiscal accounting and reporting, Fiscal policy, Government finance statistics, Money, Public financial management (PFM)

Keywords: Accrual accounting, Accrual basis, Balance sheet, Cash, Cash statement, CR, Currencies, Financial statements, Fiscal policy, GDP, GFSM, Government balance sheet, Government finance statistics, ISCR, Net cash inflow, Net present value

Publication Details

Pages:

21
Volume:

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DOI:

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Issue:

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Series:

Country Report No. 2007/266
Stock No:

1USAEA2007003
ISBN:

9781451839708
ISSN:

1934-7685

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