{"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": "72c90f3b-30b0-466f-9d0b-abeb0d59454f", "total_estimation_threshold": null, "records": [{"_id":1,"HISTORICAL FINANCIAL TABLES - OPERATING EXPENSE BY CLASSIFICATI":"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 Financial Statistics aggregates (Classification of the Functions of Government - formerly Government 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."},{"_id":2,"HISTORICAL FINANCIAL TABLES - OPERATING EXPENSE BY CLASSIFICATI":"The Operating Expenses by Purpose series presents general government sector operating expenses, sourced from Australian Bureau of Statistics historical data, classified by government purpose. The underlying data from 1961-62 to 1997-98 represent a conversion from the original cash series to an accruals basis by estimating depreciation and superannuation expenses based on statistical modelling. This conversion provides a basis for comparison with total expenses in the current series of accrual GFS information from 1998-2010. 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). AASB 17 Insurance Contracts has been applied for the first time from 2026-27 onwards."},{"_id":3,"HISTORICAL FINANCIAL TABLES - OPERATING EXPENSE BY CLASSIFICATI":"Definition:"},{"_id":4,"HISTORICAL FINANCIAL TABLES - OPERATING EXPENSE BY CLASSIFICATI":"General government sector"},{"_id":5,"HISTORICAL FINANCIAL TABLES - OPERATING EXPENSE BY CLASSIFICATI":"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":6,"HISTORICAL FINANCIAL TABLES - OPERATING EXPENSE BY CLASSIFICATI":"Published: May 2026"}], "fields": [{"id": "_id", "type": "int"}, {"id": "HISTORICAL FINANCIAL TABLES - OPERATING EXPENSE BY CLASSIFICATI", "type": "text"}], "_links": {"start": "/api/3/action/datastore_search?resource_id=72c90f3b-30b0-466f-9d0b-abeb0d59454f", "next": "/api/3/action/datastore_search?resource_id=72c90f3b-30b0-466f-9d0b-abeb0d59454f&offset=100"}, "total": 6, "total_was_estimated": false}}