{"help": "https://discover.data.vic.gov.au/en_AU/api/3/action/help_show?name=datastore_search", "success": true, "result": {"include_total": true, "limit": 100, "records_format": "objects", "resource_id": "43be7294-0a8b-4f13-a009-e1be96eac173", "total_estimation_threshold": null, "records": [{"_id":1,"HISTORICAL FINANCIAL TABLES - CASH FLOW GENERAL GOVERNMENT":""},{"_id":2,"HISTORICAL FINANCIAL TABLES - CASH FLOW GENERAL GOVERNMENT":"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, 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. \n"},{"_id":3,"HISTORICAL FINANCIAL TABLES - CASH FLOW GENERAL GOVERNMENT":"The Cash Flow Statement shows the trends in general government sector aggregate cash flows over the period 1986-87 to 2024-25. This table of historical data has been compiled as far as possible on an AASB basis, and from 2004-05 onwards, is consistent with the AASB 1049 cash flow statement presentation. 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 footnotes are shown at the end of the table.\n\nThe data from 1997-98 include the transactions of government schools and arts institutions on a gross operating basis, as well as the full trading operations of TAFE institutes and hospitals, nursing homes and ambulances. Although this expanded coverage does not materially influence the net operating result for the general government sector, it does significantly increase the inflows and outflows presented in the cash flow statement. \n\n"},{"_id":4,"HISTORICAL FINANCIAL TABLES - CASH FLOW GENERAL GOVERNMENT":"Definition:"},{"_id":5,"HISTORICAL FINANCIAL TABLES - CASH FLOW GENERAL GOVERNMENT":"General government sector"},{"_id":6,"HISTORICAL FINANCIAL TABLES - CASH FLOW GENERAL GOVERNMENT":"The Victorian general government sector includes all government departments, offices and other bodies engaged in providing services free of charge or at prices significantly below their cost of production. The general government sector is not a separate entity but represents a sector within the State of Victoria reporting entity, and is reported in accordance with AASB 1049 Whole of Government and General Government Sector Financial Reporting. The primary function of entities within the general government sector is to provide public services (outputs), which are mainly non-market in nature for the collective consumption of the community, and involve the transfer or redistribution of revenue which is financed mainly through taxes and other compulsory levies."},{"_id":7,"HISTORICAL FINANCIAL TABLES - CASH FLOW GENERAL GOVERNMENT":"Published: May 2021"}], "fields": [{"id": "_id", "type": "int"}, {"id": "HISTORICAL FINANCIAL TABLES - CASH FLOW GENERAL GOVERNMENT", "type": "text"}], "_links": {"start": "/api/3/action/datastore_search?resource_id=43be7294-0a8b-4f13-a009-e1be96eac173", "next": "/api/3/action/datastore_search?resource_id=43be7294-0a8b-4f13-a009-e1be96eac173&offset=100"}, "total": 7, "total_was_estimated": false}}