National Statistical Institute of Bulgaria 

National Non-financial Accounts

Nina Ralcheva

state expert

2, P. Volov Str.; 1038 Sofia, Bulgaria

[email protected] 

+359 2 9857 597 

Expenditure of sector General government are presented by types of transactions and functions in accordance with the classification of the functions of government (COFOG). These data aquire important role and give rise to interest because give possibilities to trace the use of the budget for the provision of various public services and redistributive purposes.

European System of Accounts 2010 ,Classification of functionof the government (COFOG)

According to ESA 2010 sector General Government includes all institutional units which are non-market producers and whose production is intended for individual and collective consumption (i.e. education, health, government expenditure to insure the activities of public administartion). These units are funded basicly by payments from other sectors of the economy. Institutional units in the sector General Government is grouped into three sub-sectors: Central Government, Local Government and Social Security Funds.

The table provides a breakdown of expenditure of general government by economic function and by type of transaction.The indicators are as reported under table 11 "Expenditure of general government by function (COFOG) of the ESA 2010 transmission programme.

Target population is the general government sector and its subsectors.

The economic territory of the country

data starting from 1998

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Main data sources to compilation of accounts of General Government are:a)reports of cash execution of the consolidated state budget,b)reports of cash execution of individual budgetary entities

Annual

The collection of the data is carried out with the use of the relevant reporting table of the ESA 2010 transmission programme (Table 11 Expenditure of general government and sub-sectors by function (COFOG)), completed by national authorities.Once data are compile by national authorities in the reporting format,they are transmitted in SDMX-format  to Eurostat

Data are loaded into the Eurostat Reference Database once validated by Eurostat. The validation process consists of arithmetic and quality checks, consistency checks with ESA 2010 methodology as well as selected coherence and plausibility verifications.

Accounting conventions are those of ESA 2010 and the COFOG classification.For sector S.13 , items D.4 , D.7 , and D.9 are to be consolidated.As a result,for these items and also for total expenditure(TE), the sum of subsectors does not equal the sector value.

Data are not adjusted.

Quality is assured by strict application of ESA 2010 concepts and by thorough validation of the data.

COFOG data can be used for analysing the quality of public expenditure, especially trends in government expenditure on particular functions or purposes over time and inter-country comparisons (allowing however for the differences in the composition of government sector and in the institutional arrangements in different countries). COFOG data is used by a variety of Commission Services for policy analysis.

BG NSI follows up the interest perceived from users on the basis of databases and downloads of the data.

Data for government finance statistics are in general associated with a high level of overall accuracy.

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For sector S.13, items D.4, D.7, and D.9 are to be consolidated. As a result, for these items and also for total expenditure (TE), the sum of subsectors does not equal the sector value.

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Revision policy is set at the level of national authorities. In general the data are revised for the latest years according to change from preliminary to half-finalised and final data sources

Data revisions may occur at any time.

The data transmitted to Eurostat are in compliance with ESA 2010 DTP and respective derogations for the country.

The data transmitted to Eurostat are in compliance with ESA 2010 DTP and respective derogations for the country.

The data transmitted to Eurostat are in compliance with ESA 2010 DTP and respective derogations for the country.

The underlying methodological framework is the European system of accounts (ESA 2010), which ensures a high degree of comparability

By using a common framework, the European System of Accounts  ESA 2010, data can be comparable over time.  

The cross-domain coherence checking concentrates on the consistency of government data sets. Data is also compared to some satellite accounts' data as well as to the wider national accounts.

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Publication "Main Macroeconomic Indicators";  Statistical Reference book; Electronic publication

Data are available to all users of the NSI website under the heading Macroeconomic statistics -Government Finance Statistics https://infostat.nsi.bg/infostat/pages/module.jsf?x_2=179

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European System of Accounts (2010) (Eurostat),Manual of COFOG.The methodology is also available on BG NSI website.

Quality is assured by strict application of ESA 2010 concepts and by thorough validation of the data

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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. The European Statistics Code of Practice provides further conditions that have to be respected by statistical offices in regard to statistical confidentiality (Principle 5): The privacy of data providers (households, enterprises, administrations and other respondents), the confidentiality of the information they provide and its use only for statistical purposes are absolutely guaranteed. 

If  data are with a confidentiality flag or are under an embargo date, these data are not published.