Tables 6-1 to 6-4 give consolidated results of the financial performance of general government - i.e. of (i) the state budget (including transactions on accounts of the National Fund, which administers EU funds (ISPA, PHARE and SAPARD), (ii) extrabudgetary funds - i.e. of state funds (the State Agricultural Intervention Fund, the State Environmental Fund, the State Soil Reclamation Fund, the State Culture Fund, the State Fund for Support and Development of Czech Cinematography, the State Housing Development Fund, the State Transport Infrastructure Fund,) the National Property Fund, and the Land Fund (which are not included in Table 6-11), (iii) social security funds (public health insurance), and (iv) local governments (also referred to as territorial self-governing units).

The consolidation of the financial performance results of the general sector is a procedure applied to eliminate mutual re-distribution transactions taking place between ministries and other governmental departments so that true information on total volumes of all governmental transactions carried out with respect to the ROW can be obtained.

The source data for the processing are taken from the financial statements of individual departments of general government, the state final account, and annual reports of extrabudgetary funds. The compilation of the data is governed by the methodology of the International Monetary Fund (in accordance with “A Manual on Government Finance Statistics, IMF 1986”). The differences in the structure or the volumes of revenue and expenditure in Tables 6-1 to 6-4 and 6-5 to 6-11 are due to the coverage of general government and the methodology used for processing (the GFS methodology excludes issue-of-bonds premiums from revenues and expenditures, court fees from tax revenues, received loan repayments from non-tax revenues, non-investment loans from current expenditures, and investment loans from capital expenditures, and classifies expenditure on destructive equipment as current expenditure). The difference between the GFS methodology and ESA 95 methodology is that the latter records accrual-based transactions and defines the general government sector in a different way. The GFS methodology deals with debt in nominal value.

Tables 6-1 and 6-2 list revenue and expenditure of general government by kind.

Table 6-3 shows data broken by function of general government according to the Classification of the Functions of Government (COFOG) adopted by the UN Statistical Commission.

Table 6-4 shows debts of individual general government departments and total consolidated debt of general government as at 31 December 2004 structured by debt tool.


Tables 6-5 to 6-11. Budget and state funds

Figures given in Tables 6-5 to 6-11 are taken over from the state final account of the Czech Republic every year and show the financial performance of the state budget (under Act No. 218/2000 Coll., on Budget Rules, as last amended), local (territorial) budgets (pursuant to Article 1(1) of Act No. 250/2000 Coll., on Local Budget Rules, the local governments comprise municipalities and regions), and state funds (see above for the funds).

The state budget performance results given in the state final account follow up the data reported in financial statements of general government departments, formerly state-owned budgetary organizations (‘Act No. 219/2000 Coll., Article 3, on the Property of the Czech Republic and the Behaviour of the Czech Republic in Legal Relations’, effective as of 1 January 2001) as at 31 December of respective year, as well as the Czech National Bank’s state budget performance data as at the same date.

Tables 6-5 to 6-8 present state budget performance results, while Tables 6-9 and 6-10 give financial performance results for local governments (i.e. of budgets of regional offices and municipalities). The different structure of the state and local budgets indicators results from the approved breakdown of revenues and expenditures (state budget indicators are governed by the law).

Table 6-11 shows the financial performance of state funds, including grants/subsidies provided from the state budget.