Statistical definitions of general government sector – government finance statistics
I. Basic definition (Coverage – sector, area)
Government finance statistics represent a set of information on the economic activity of the sector of government institutions, which are used for the purposes of monitoring of public finances and for administrative and analytical purposes. The definition of the general government sector is defined by international national accounting standards (SNA2008, ESA2010, Manual on Government Deficit and Debt). Government finance statistics include the following data areas:
- Quarterly sector accounts of government institutions (income and expenditure, financial accounts and debt)
- Notification of government deficit and debt
- General government sector expenditure by purpose (COFOG)
The above mentioned data sets are followed by detailed outputs, for example, the structure of tax income and income from social and health insurance contributions or an overview of the main aggregates of government institutions, including total income and total expenditure.
II. Data source
1. Statistical surveys
VI 1-01 - Annual report of selected government institutions
VPI 3-04 - Quarterly report for selected government institutions
P 5-01 - Annual report of economic entities of selected production sectors
NI 1-01 - Annual report of non-profit institutions
Zdp 5-01 - Annual report of health insurance companies
Zdp 3-04 - Quarterly report of health insurance companies
Pen 5-01 - Annual report of financial institutions
Pen 3-04 - Quarterly report of the financial intermediation industry
Poj 5a-01 - Annual report of insurance companies
2. Administrative data sources, collected data
Administrative data source from the Integrated Information System of the State Treasury (IISSP) - budgetary classification data (FIN 2-12)
Administrative data source from the Integrated Information System of the State Treasury (IISSP) - Auxiliary Analytical Overview (PAP)
Administrative data source from the Ministry of Finance (MF) - Tax returns of physical and legal persons
Administrative data source from the Czech National Bank (ČNB)
III. Delineation of statistical population and sample, grossing up and estimation of the non-treated part of the population (if relevant)
Exhaustively survey without grossing up and estimates (except for methodological adjustments of national accounts).
IV. Overview of main published indicators
Income, expenditure, deficit and debt of the general government sector in annual and quarterly periodicity.
V. Data revision policy - corrections, revisions, refinement procedure of estimations
In terms of regular and extraordinary revisions of national accounts. Up to three years retroactively in April and October with regular deficit and debt (EDP) notifications.
VI. Comparability
1. Comparability over time
Complete in time of revisions of government and national accounts.
2. Comparability with other outputs
With national accounts at the time of the accounts revisions.
3. International comparability
European Union countries.
VII. Seasonal Adjustment (if relevant)
Quarterly income, expenditure and GFCF of general government institutions.
VIII. Dissemination (description of the publication system, references to Eurostat outputs or national outputs may be provided)
CZSO and EUROSTAT websites.
https://apl.czso.cz/pll/rocenka/rocenka.indexnu_gov?mylang=EN
https://ec.europa.eu/eurostat/web/main/data/database
IX. Additional methodological information and external references
Methods and sources for compiling the notification of deficit and debt of government institutions:
