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Useful links on economic statistics classifications

Additional non-ONS information on economic statistics classifications, and links to international manuals and guidance.

European system of accounts 2010

The European system of accounts 2010 (ESA10) prescribes the statistical framework which ONS is legally obliged to follow in compiling the UK national accounts. Chapters 2 and 20 are particularly relevant to the classification of institutional units to national accounts sectors, and Chapters 4 to 7 are particularly relevant for classifying the transactions those units engage in.

Manual on government deficit and debt (MGDD) – 2014 edition

The MGDD provides further clarification to and elaboration on the rules laid out in ESA10. It is maintained by Eurostat on behalf of the Financial Accounts Working Group (FAWG), on which ONS and HM Treasury represent the UK alongside all European Union (EU) member states.

System of national accounts 2008 (SNA08)

The SNA is jointly produced by the European Commission, International Monetary Fund, Organisation for Economic Co-operation and Development, United Nations, and the World Bank.  It is the statistical framework which the ESA is founded upon and consistent with; in general, ESA elaborates upon SNA by providing more specific guidance or greater detail.

Eurostat guidance on accounting rules for EDP (excessive deficit procedure) and GFS (government finance statistics)

Eurostat guidance notes which complement the ESA10 and MGDD by providing further detailed guidance on specific issues.  Following an agreement at the December 2014 FAWG meeting, it is expected that these will be incorporated in future editions of the MGDD.

Eurostat decisions for GFS

Eurostat occasionally makes decisions that provide general guidance to countries on the recording of certain types of transactions, or which deal with specific cases that are particularly complex; these can be found at the above link.

Committee on Monetary, Financial and Balance of Payments Statistics (CMFB)

The CMFB was established by an EU Council Decision in 1991 (91/115/EEC) to assist the European Commission in drawing up and implementing work programmes concerning monetary, financial and balance of payments statistics. In recent years, the CMFB had played an important advisory role in the statistical issues related to excessive deficit procedure decisions. The CMFB is the forum for co-ordination of statisticians from the National Statistical Institutes and Eurostat on the one hand, and the National Central Banks and the European Central Bank on the other.

HM Treasury classification guidance for public spending and reporting:

Introduction to classification

Short papers explaining how to record entities and their transactions in an accounting system.

Consolidated budgeting guidance 2013 to 2014

2013 to 2014 guidance for government departments on the budgeting framework that applies for expenditure control.

HM Government list of departments, agencies and public bodies

Provides a list of government departments, agencies, corporations, devolved administrations and other public bodies. Please note that this list does not follow the same classifications taxonomy as the national accounts; the classifications of these units in ONS statistics can be found in the latest “Public sector classification guide”.

Scottish national public bodies directory

Provides a list of public bodies related to the Scottish Government.  Please note that this list does not follow the same classifications taxonomy as the national accounts; the classifications of these units in ONS statistics can be found in the latest “Public sector classification guide".

Welsh Government public bodies

Provides a list of public bodies related to the Welsh Government.  Please note that this list does not follow the same classifications taxonomy as the national accounts; the classifications of these units in ONS statistics can be found in the latest “Public sector classification guide”.

Northern Ireland annual report on public bodies 2011 to 2012

Provides a list of public bodies related to the Northern Ireland Executive.  Please note that this list does not follow the same classifications taxonomy as the national accounts; the classifications of these units in ONS statistics can be found in the latest “Public sector classification guide".

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