Please note the following:
GG = CG + SG + LG + CTGG (Consolidated General Government)
CG (Consolidated Central Government)
SG (State Government)
LG (Local Government)
CT (Consolidation Adjustment for GG) It is used to eliminate any double-counting between the sub-sectors of the General Government.
CG = BA + EA + SS + CCCG (Consolidated Central Government)
BA (Budgetary Government)
EA (Extrabudgetary Accounts)
SS (Social Security)
CC (Consolidation Adjustment for CG) It is used to eliminate any double-counting between the sub-sectors of the Central Government.
For more detailed information, please
check the Government Finance Statistics Manual, chapter
The IFS dataset can be found here.