Quarterly Non-Financial Accounts of General Government


Quarterly non-financial accounts of General Government - Sector General Government
Contact
Contact organisation

National Statistical Institute

Contact organisation unit

"Non-Financial National Accounts"

Contact name

Milen Kolev

Contact person function

Head of department

Contact mail address

2 P. Volov Str., Sofia 1038

Contact email address

[email protected]

Contact phone number

+359 2 9857 623

Contact fax number
Metadata update
Metadata last certified01 January 1970
Metadata last posted01 January 1970
Metadata last update01 October 2014
Statistical presentation
Data description

Quarterly non - financial accounts of sector General Government present economic activity of the Government. Data are comparable to annual data of sector General Government and other European countries in accordance with ESA 2010.

Classification system

European System of Accounts, 2010 (ESA2010)

Sector coverage

According to ESA 2010 sector General Government includes three sub-sectors: Central Government, Local Government and Social Security Funds.

Statistical concepts and definitions

Bulgaria has an obligation to provide statistical information to Eurostat regarding the quarterly transactions of sector General government in accordance to the European System of Accounts (ESA2010) and corresponding to requirements of Regulation 264/2000 of February 3, 2000 and the European Commission Regulation 1221/2002 of European Parliament and Council of June 10, 2002. Eurostat prepare and publish the Guide for quarterly non-financial accounts for general government, which complements the Manual of management taxes and social payments on a quarterly basis.

General government includes three sub-sectors in accordance with ESA 2010: Central government - S.1311 (includes all entities which annual reports are included in the Government budget; Bulgarian Academy of Sciences; Bulgarian National TV; Bulgarian National Radio; extra-budgetary accounts of central government; hospitals, funded from the central government and other institutional entities with separate budgets), Local government - S.1313 (includes all municipalities; hospitals, financed by them and extra-budgetary accounts and funds to municipalities) and Social security funds - S.1314 (includes National Insurance Institute and the National Health Insurance Fund).

The main source of statistical information on quarterly financial indicators general government accounts is the execution of the consolidated fiscal program provided by the Ministry of Finance. Reports on implementation of the consolidated fiscal program prepared in accordance with national budget classification.

Statistical unit

Institutional unit under the ESA 2010 budgetary units, non-financial entities reclassified in GG

Statistical population

Economic territory of the country

Reference area

Bulgaria

Time coverage

First Quarter 1999 - Third Quarter 2014* * Preliminary data

Base period

2010

Unit of measure

Million BGN

Reference period

Quarterly

Institutional mandate
Legal acts and other agreements

· Commission Regulation (EC) No 264/2000 of 3 February 2000 on the implementing Council Regulation (EC) No 2223/96 with respect to short-term public finance statistics

· REGULATION (EU) No 549/2013 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 21 May 2013 on the European system of national and regional accounts in the European Union

Data sharing

ESA2010 Transmission Program

Confidentiality
Confidentiality - policy

· Law on Statistics;

· Regulation (EC) No 223/2009 on European statistics (recital 24 and Article 20(4)) of 11 March 2009 (OJ L 87, p. 164), stipulates the need to establish common principles and guidelines ensuring the confidentiality of data used for the production of European statistics and the access to those confidential data with due account for technical developments and the requirements of users in a democratic society.

Confidentiality - data treatment
Release policy
Release calendar

The date for publication of the statistical information is pointed in the Calendar presenting the results of the statistical surveys of NSI. Quarterly non-financial indicators concerning sector General Government are published three months after the reporting period.

Release calendar access

The calendar is available on the NSI website: http://www.nsi.bg/en/node/480

User access

Data is published on the NSI website, section Government Finance Statistics in accordance with the Law on Statistics and the European Statistics Code of Practice respecting the professional independence and aimed at objectivity, transparency and equal treatment of all consumers.

Frequency of dissemination

Quarterly

Accessibility and clarity
News release

Not applicable.

Publications
On-line database

Data are available to all users of the NSI website under the heading Government Finance Statistics - Quarterly non-financial accounts of General government: http://www.nsi.bg/en/node/5289

Micro-data access
Other
Documentation on methodology

· Methodological notes for elaboration of quarterly non-financial accounts of sector General Governmet in Bulgaria

· Manual on compilation of taxes and social payments on a quarterly basis

· Manual on quarterly non-financial accounts for general government

· European System of Accounts, 2010 (ESA 2010) Eurostat

Quality documentation
Quality management
Quality assurance

European statistics code of practice for the national and community statistical authorities

Quality assessment

Monitoring on the Eurostat for the data quality of the General Government

Relevance
User needs
User satisfaction
Completeness
Accuracy and reliability
Overall accuracy
Sampling error
Non-sampling error
Timeliness and punctuality
Timeliness

T + 90 days after reference period

Punctuality

The additional information for the General Government is available in the other sections on Government Finance Statistics

Coherence and comparability
Comparability - geographical
Comparability - over time
Coherence - cross domain
Coherence - internal
Cost and burden
Data revision
Data revision - policy

Quarterly data for general government sector are revised in following cases:

· when provide new quarter and if necessary up-dated data for previous quarters incorporated on new additional information, reclassification and other improvements;

· when the annual data becomes available, because the quarterly data reported earlier than the annual data;

· in March and September, when quarterly data has to be adjusted in accordance with the notifications tables of the excessive deficit procedure;

· planed methodological revisions.

Data revision - practice

Quarterly data for general government sector are revised in following cases:

  • when provide new quarter and if necessary up-dated data for previous quarters incorporated on new additional information, reclassification and other improvements;
  • when the annual data becomes available, because the quarterly data reported earlier than the annual data;
  • in March and September, when quarterly data has to be adjusted in accordance with the notifications tables of the excessive deficit procedure;
  • planed methodological revisions.
Statistical processing
Source data

Main data sources to compilation of accounts of General Government are:

· reports of cash execution of the consolidated state budget and individual budgetary entities;

· additional administrative information from Ministry of Finance for taxes on accrual basis;

· administrative information from other ministries and agencies for these fees which are consider as taxes.

Frequency of data collection

Quarterly

Data collection

Exhaustively for all units of General Government

Data validation

Implemented validation procedures for assess data quality.

Data compilation

Implemented validation procedures assess data quality.

Adjustment
Comment
Metadata Structure Definition: ESMS_MSD+BNSI+2.0+SDMX.2.0.xml
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