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United States: Information Note on the United States’ Fiscal Data
Author:
International Monetary Fund
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Series:
IMF Staff Country Reports
Volume/Issue:
Volume 2007: Issue 266
Language:
English
Publication Date:
01 Aug 2007
DOI:
https://doi.org/10.5089/9781451839708.002
ISBN:
9781451839708
ISSN:
1934-7685
Pages:
21
Keywords:
ISCR; CR; GFSM; balance sheet; cash; net present value; GDP; cash statement; accrual basis; net cash inflow; fiscal policy; government balance sheet; Government finance statistics; Financial statements; Currencies; Accrual accounting
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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.
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Cover IMF Staff Country Reports
IMF Staff Country Reports
ISSN:
1934-7685
Publisher:
International Monetary Fund