This first edition of National Accounts of OECD Countries: General Government Accounts is a new annual publication, dedicated to government finance data based on the System of National Accounts 1993 (SNA 1993). It includes tables showing government aggregates and balances for the production, income and financial accounts as well as detailed tax and social contribution receipts and a breakdown of expenditure of general government by function, according to the harmonised international classification, COFOG.  These detailed accounts are available for the general government sector as well as for the following sub-sectors, according to availability: central government, state government, local government and social security funds. The publication covers 29 of the 30 OECD countries. Data are expressed in national currencies and cover the period from 1992 to 2003.