The 2011 edition of National Accounts of OECD Countries: General Government Accounts is an annual database, dedicated to government finance, which is 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. Data also cover the following sub-sectors, according to availability: central government, state government, local government and social security funds.

The database covers 33 of the 34 OECD countries. Data are expressed in national currencies and cover the period from 1955 to 2010.