% Generated by roxygen2: do not edit by hand
% Please edit documentation in R/reconcile.R
\name{ato_reconcile}
\alias{ato_reconcile}
\title{Reconcile an aggregate against Commonwealth budget totals}
\usage{
ato_reconcile(value, year, measure, sum_column = NULL)
}
\arguments{
\item{value}{Numeric; the figure to check, in AUD (not AUD
billions). An \code{ato_tbl} can also be passed: pass \code{sum_column}
to pick which numeric column to sum.}

\item{year}{Financial year, e.g. \code{"2022-23"}.}

\item{measure}{One of the measure codes in \code{ato_crosswalk("budget")},
for example \code{"individuals_income_tax_net"},
\code{"company_tax_net"}, \code{"gst_net"}, \code{"fuel_excise_net"}.}

\item{sum_column}{Column name to sum when \code{value} is a data
frame. Default \code{NULL} (errors if multiple numeric columns
exist).}
}
\value{
A one-row data frame: \code{measure}, \code{year},
\code{value_aud}, \code{reference_aud}, \code{diff_aud}, \code{pct_diff},
\code{source}. Emits a warning if \code{abs(pct_diff) > 0.05}.
}
\description{
Compares a scalar (or data frame total) against the published
Final Budget Outcome figure for the same year and revenue line.
Useful as a sanity check on an ATO Taxation Statistics sum
before reporting it in a paper or brief.
}
\details{
Discrepancies between ATO Taxation Statistics aggregates and
the Final Budget Outcome (FBO) are expected and meaningful:
\itemize{
\item Taxation Statistics are based on assessments made by a
cut-off date (usually October of the following calendar
year) and may exclude late-lodging returns.
\item FBO figures are cash-basis Commonwealth receipts;
Taxation Statistics are accrual-basis tax assessed.
\item GST, excise, and fuel credits have timing and refund
effects that further distort the cash-vs-assessment gap.
}
A 1-3 per cent gap is consistent with the accrual-to-cash
reconciliation Treasury publishes in the FBO statement of
revenues; larger gaps warrant investigation. The bundled
reference totals in \code{inst/extdata/budget_reference_totals.csv}
are taken from the relevant FBO release, with the precise table
cited in the \code{source} column of each row.
}
\examples{
ato_reconcile(value = 316.4e9,
              year = "2022-23",
              measure = "individuals_income_tax_net")
}
\references{
Commonwealth of Australia (various years). \emph{Final Budget
Outcome}. The Treasury, Canberra.
\url{https://budget.gov.au/content/fbo/index.htm}

Australian Bureau of Statistics (various years).
\emph{Taxation Revenue, Australia}. Catalogue 5506.0.

Australian Taxation Office (annual). \emph{Australian tax gaps
-- overview}, methodology notes on accrual-vs-cash
reconciliation.
}
\seealso{
Other harmonisation: 
\code{\link{ato_crosswalk}()},
\code{\link{ato_deflate}()},
\code{\link{ato_harmonise}()},
\code{\link{ato_per_capita}()},
\code{\link{ato_schema_map}()},
\code{\link{ato_to_taxstats}()}
}
\concept{harmonisation}
