The annual reports cover a detailed presentation of comprehensive fiscal data on operations of the general government sector. According to the GFSM framework data on general government operations are presented on a cash basis and after the elimination of transactions between all units within the general government sector. Revenue, grants and expenditure are divided into current and capital. Current revenue consists of tax and non-tax revenue.
Financing is classified by type of debt holder and by type of debt instrument.
For the compilation of data according to the GFSM, data on extrabudgetary units and social security special-purpose funds are adjusted from an accrual to a cash basis. Annual budget reports of the Ministry of Finance are sources of data on operations of budgetary, most extrabudgetary and social security units of the central and local governments. Data on operations of these funds are collected from reports provided to the Ministry of Finance. Also the operations of universities are not covered by the national budget reports. Data on operations of universities are obtained from reports provided to the Central Statistical Office.