According to the GFSM framework, data on central government operations are presented on a cash basis and after the elimination of transactions between all units within the central government sub-sector. Revenue, grants, and expenditure are divided into current and capital.
Current revenue consists of tax and non-tax revenue.
Consolidated expenditure of these four components cover more then 90 percent of the total expenditure of consolidated central government. For the compilation of data according to the GFSM, data on the two social security special-purpose funds are adjusted from an accrual to a cash basis. Monthly budget reports of the Ministry of Finance are sources of data on operations of the state budget. Data on the Social Insurance Fund and the Pension and Disability Fund are collected from reports provided to the Ministry of Finance. Data on operations of the Labour Fund are obtained from reports provided to the Ministry of Labour and Social Policy.