This spreadsheet provides historical data for the major fiscal aggregates. Wherever possible, adjustments have been made to make the historical series consistent with the current accounting framework used by the State of Victoria. For instance, all historical accounting based tables have been presented in the format adopted under Australian Accounting Standards (AAS), and Government Financial Statistics (GFS) aggregates (General Purpose Classification) have been converted to an accruals basis. Also, the historical operating statement and cash flow statement have been revised back to 2004-05 for consistency with AASB 1049 Whole of Government and General Government Sector Financial Reporting. However, some breaks in series remain.

This dataset provides historical data for the major fiscal aggregates. Wherever possible, adjustments have been made to make the historical series consistent with the current accounting framework used by the State of Victoria. For instance, all historical accounting based tables have been presented in the format adopted under Australian Accounting Standards, and Government Finance Statistics aggregates (General Purpose Classification) have been converted to an accruals basis. Despite the historical operating statement and cash flow statement being revised back to 2004-05 for consistency with AASB 1049 Whole of Government and General Government Sector Financial Reporting, some breaks in the series remain.

This dataset provides historical data for the major fiscal aggregates. Wherever possible, adjustments have been made to make the historical series consistent with the current accounting framework used by the State of Victoria. For instance, all historical accounting based tables have been presented in the format adopted under Australian Accounting Standards, and Government Finance Statistics aggregates (General Purpose Classification) have been converted to an accruals basis. Despite the historical operating statement and cash flow statement being revised back to 2004-05 for consistency with AASB 1049 Whole of Government and General Government Sector Financial Reporting, some breaks in the series remain.

Historical data, some going back 20 to 40 years for major fiscal aggregates. Wherever possible, adjustments have been made to make the historical series consistent with the forward estimates. Historical and forward estimates financial statements - general government sector All historical accounting based tables have been presented in the format adopted under Australian equivalent to International Financial Reporting Standards (A-IFRS), and Government Finance Statistics (GFS) statistical aggregates have been converted to an accruals basis. The historical operating statement and cash flow statement have also been revised back to 2004-05 for consistency with AASB 1049 Whole of Government and General Government Sector Financial Reporting. However, some breaks in series remain. Additionally, several new accounting standards issued by the Australian Accounting Standards Board (AASB) have been applied for the first time from 2019-20 onwards. These accounting standards include AASB 1059 Service Concession Arrangements: Grantor (Service Concession Arrangements), AASB 16 Leases (Leases), AASB 15 Revenue from Contracts with Customers and AASB 1058 Income of Not-for-Profit Entities (Revenue). All data sets incorporate financial information published in the 2019-20 Financial Report, 2020-21 Budget and 2021-22 Budget.

This spreadsheet provides historical time-series data for the operating statement aggregates - income from transactions, expenses from transactions and net result from transactions - for the general government sector, and includes forecasts from the 2014-2015 Budget. Net result from transactions or net operating balance is a key fiscal aggregate and is revenue from transactions minus expenses from transactions. It is a summary measure of the ongoing sustainability of operations. It excludes gains and losses resulting from changes in price levels and other changes in the volume of assets. It is the component of the change in net worth that is due to transactions and can be attributed directly to government policies. The general government sector comprises all government departments, offices and other bodies engaged in providing services free of charge or at prices significantly below their cost of production. General government services include those which are mainly non-market in nature, those which are largely for collective consumption by the community and those which involve the transfer or redistribution of income.

This spreadsheet provides historical data for the balance sheet. This information is consistent with AASB 1049 Whole of Government and General Government Sector Financial Reporting. The Balance Sheet shows the general government sector net debt and net financial liabilities from 2005 and is presented in compliance with AASB 1049.

These datasets provide financial series for a number of general government sector financial aggregates and are updated with each relevant publication, for example, State Budget. Wherever possible, adjustments have been made to make the historical series consistent with the current accounting framework used by the State of Victoria. Several new accounting standards issued by the Australian Accounting Standards Board (AASB) have been applied for the first time from 2019-20 onwards. These accounting standards include AASB 1059 Service Concession Arrangements: Grantor (Service Concession Arrangements), AASB 16 Leases (Leases), AASB 15 Revenue from Contracts with Customers and AASB 1058 Income of Not-for-Profit Entities (Revenue). All data sets incorporate financial information published in the 2019-20 Financial Report, 2020-21 Budget and 2021-22 Budget.

This spreadsheet provides historical data for the balance sheet. This information is consistent with AASB 1049 Whole of Government and General Government Sector Financial Reporting. The Balance Sheet shows the general government sector net debt and net financial liabilities and is presented in compliance with AASB 1049.

This spreadsheet provides historical data for the balance sheet. This information is consistent with AASB 1049 Whole of Government and General Government Sector Financial Reporting. The Balance Sheet shows the general government sector net debt and net financial liabilities from 2005 and is presented in compliance with AASB 1049.

The Australian Government general government sector Monthly Financial Statements are officially available from July to May for each month at www.finance.gov.au. This dataset provides an historical series of a collection of published Australian Government general government sector monthly financial statements from 2005-06, including the: • Aggregates tables • Operating Statement • Balance Sheet • Cash Flow Statement • Taxation tables • Function tables Monthly Financial Statements are not published for the month of June. These figures can be sourced from the Final Budget Outcome (www.budget.gov.au) or the Consolidated Financial Statements (www.finance.gov.au). The Historical Monthly Financial Statements series is provided to assist those who wish to analyse, visualise and programmatically access this data. The Australian Government Monthly Financial Statements are prepared on a basis consistent with the Budget as required under section 47 of the Public Governance, Performance and Accountability Act 2013 (formerly section 54 of the Financial Management and Accountability Act 1997). Since 2008-09 the statements have been prepared in accordance with Australian Accounting Standard AASB 1049 – Whole of Government and General Government Sector Financial Reporting, which requires accounting treatment based on the Australian Bureau of Statistics’ (ABS) Government Finance Statistics (GFS) except where Australian Accounting Standards (AAS) provide a better conceptual treatment for specific items. Departures are limited to complying with either ABS GFS or AAS. The change in 2008-09 represented a significant change in the format and content of the monthly financial statements. The Monthly Financial Statements estimates dataset is based solely upon the published monthly profiles. Where no year-to-date profile was published the year-to-date actual figure has been used in its place. Please note that this dataset represents published information and will not be recast. Figures may not be directly comparable over time due to changes of classification, accounting standards or budget treatments. This data is released by the Department of Finance.