Government Finance Statistics (Local Government) – discontinued

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Note: this release has been discontinued in 2016. Content previously available in this release is now available in Government Finance Statistics (General Government).

Government finance statistics (GFS) is a set of concepts and principles developed by the International Monetary Fund (IMF) specifically for measuring government financial activity. These concepts and principles allow the entire public sector to be analysed. That is:

• all levels of government (both central and local government in New Zealand, and state government in countries like Australia and the United States of America).

• all sectors of government (general government, public non-financial corporations, and public financial corporations).

Unlike accounting-based financial statements, GFS is an economic representation of a government's financial activity. It is the IMF's preferred standard for publishing financial statistics on government.

Citation Information


Government Finance Statistics (Local Government) – discontinued


Local Government Finance Statistics

Alternate Title



Statistics New Zealand

Coverage Information

Temporal Coverage

  • 2009 to 2015

Topical Coverage

  • Local Government Operating Statement
  • Local Government Balance Sheet
  • Local Government Expenses by Function
  • Local Government Taxation Revenue
  • Local Government Non-financial Assets Reconciliation
  • Local Government
  • Public Sector
  • Taxation
  • Rates
  • GFS
  • Financial Reporting


4) Annual

Significant events impacting this study series

The previous Auckland region's councils merged on 1 November 2010. As most of these councils produced financial statements covering a 16-month period (from 1 July 2009 to 31 October 2010), rather than the customary 12 months, some balance sheet items and related data were estimated at 30 June 2010. We include transactions that occurred between 1 July 2010 and 31 October 2010 in data for the year ended 30 June 2011.

Main users of the data

IMF, government, researchers, and other organisations

Revision Information

Currently viewing revision 18 by on 27/09/2016 9:51:13 p.m.

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