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Manual on sources and methods for quarterly financial accounts for general government
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I am pleased to present this new manual on Quarterly Financial Accounts for the General
Government.
Given the high user interest accorded to government finance statistics, the introduction of the
compilation and collection of timely quarterly financial data has been welcomed. These data
complement quarterly data collected for the non-financial transactions of government, in a harmonised
way based on European national accounts rules. They also feed into a wider integrated system of
government accounts, which may be found on Eurostat's dedicated government finance statistics
website, and into the European sector accounts.
This manual provides a detailed insight into the sources and methods used by countries to compile
these data, presenting the information a structured way so that cross-country comparisons can be
made. The manual will be updated in the future, to act as a repository of information for compilers and
users of the data.
I would like to thank all countries which have contributed material for this manual, and also the
Eurostat staff who have edited it.
eurostat Me t h o do l o g i e s a nd Wo r k i n g p a p e r s - Organizational Body
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