The subnational government finance dataset presents data on the institutional organisation at local and regional levels as well as on public finance. Financial data cover the general government sector and subnational government subsector (state and local government levels) in the 38 OECD member countries and in the EU. Four main dimensions are presented: expenditure (including investment), revenue, budget balance and debt.

Data at country level are derived mainly from the OECD National Accounts harmonised according to the new standards of the System of National Accounts (SNA) 2008, implemented by most OECD countries since December 2014. They are complemented by data from Eurostat, IMF (Australia and Chile) and national statistical institutes for some countries or indicators (in particular, territorial organisation).

The data collection is undertaken by the Centre for Entrepreneurship, SMEs, Regions and Cities (CFE). Statistics are collected through an annual questionnaire sent to the delegates of the Working Party on Territorial Indicators (WPTI), and through access to the web-sites of National Statistical Offices and Eurostat