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GOVERNMENT FINANCE STATISTICS YEARBOOK ©International Monetary Fund Not for Redistribution GOVERNMENT FINANCE STATISTICS YEARBOOK Vol XXIX, 2005 Prepared by the IMF Statistics Department Robert W Edwards, Director Keith G Dublin, Division Chief, Government Finance Division For information related to this publication, please: fax the Statistics Department at (202) 623-6460, or write Statistics Department International Monetary Fund Washington, D.C 20431 or telephone (202) 623-6180 For copyright inquiries, please fax the Editorial Division at (202) 623-6579 For purchases only, please contact Publication Services (see information below) Copyright © 2005, International Monetary Fund Address orders to: International Monetary Fund Attention: Publication Services Washington, D.C 20431 U.S.A Telephone: (202) 623-7430 Telefax: (202) 623-7201 E-mail: publications@imf.org Internet: http://www.imf.org ISSN 0250-7374 ISBN 1-58906-462-3 Recycled paper ©International Monetary Fund Not for Redistribution INTERNATIONAL MONETARY FUND G overnment Finance Statistics Yearbook 2005 ©International Monetary Fund Not for Redistribution SELECTION OF STATISTICAL PUBLICATIONS International Financial Statistics (IFS) Acknowledged as a standard source of statistics on all aspects of international and domestic finance, IFS publishes, for most countries of the world, current data on exchange rates, international liquidity, international banking, money and banking, interest rates, prices, production, international transactions (including balance of payments and international investment position), government finance, and national accounts Information is presented in tables for specific countries and in tables for area and world aggregates IFS is published monthly and annually Price: Subscription price is US$495 a year (US$247 to university faculty and students) for twelve monthly issues and the yearbook Single copy price is US$72 for a monthly issue and US$105 for a yearbook issue Balance of Payments Statistics Yearbook (BOPSY) Issued in three parts, this annual publication contains balance of payments and international investment position data Part provides detailed tables on balance of payments statistics for approximately 170 countries and international investment position data for 104 countries Part presents tables of regional and world totals of major balance of payments components Part contains descriptions of methodologies, compilation practices, and data sources used by reporting countries Price: US$108 Direction of Trade Statistics (DOTS) Quarterly issues of this publication provide, for about 156 countries, tables with current data (or estimates) on the value of imports from and exports to their most important trading partners In addition, similar summary tables for the world, industrial countries, and developing countries are included The yearbook provides, for the most recent seven years, detailed trade data by country for approximately 186 countries, the world, and major areas Price: Subscription price is US$155 a year (US$129 to university faculty and students) for the quarterly issues and the yearbook Price for a quarterly issue only is US$28, the yearbook only is US$77, and a guide only is US$12.50 Government Finance Statistics Yearbook (GFSY) This annual publication provides detailed data on transactions in revenue, expense, net acquisition of assets and liabilities, other economic flows, and balances of assets and liabilities of general government and its subsectors The data are compiled according to the framework of the 2001 Government Finance Statistics Manual, which provides for several summary measures of government fiscal performance Price: US$88 CD-ROM Subscriptions International Financial Statistics (IFS), Balance of Payments Statistics (BOPS), Direction of Trade Statistics (DOTS), and Government Finance Statistics (GFS) are available on CD-ROM by annual subscription The CD-ROMs incorporate a Windows-based browser facility, as well as a flat file of the database in scientific notation Price of each subscription: US$450 a year for single-user PC license (US$225 for university faculty and students) Network and redistribution licenses are negotiated on a case-by-case basis Please contact Publication Services for information Subscription Packages Combined Subscription Package The combined subscription package includes all issues of IFS, DOTS, BOPSY, GFSY, and Staff Papers, the Fund’s economic journal Combined subscription price: US$749 a year Airspeed delivery available at additional cost; please inquire Combined Statistical Yearbook Subscription This subscription comprises BOPSY, GFSY, IFSY, and DOTSY at a combined rate of US$265 Because of different publication dates of the four yearbooks, it may take up to one year to service an order Airspeed delivery available at additional cost; please inquire IFS on the Internet The Statistics Department of the Fund is pleased to make available to subscribers the International Financial Statistics (IFS) database through an easy-to-use online service The IFS database contains time series data beginning in 1948 The browser software provides a familiar and easy-touse Windows interface for browsing the database, selecting series of interest, displaying the selected series in a spreadsheet format, and saving the selected series for transfer to other software systems, such as Microsoft Excel® Single user license price for the IFS Online Service is $495, and $247 for academic users Dependent on certain criteria, a range of scaled discounts is available For full details of qualification for these discounts and online payment, please visit http://www.imfstatistics.org or email us directly at publications@imf.org Address orders to Publication Services, IMF, Washington, DC 20431, USA Telephone: (202) 623-7430 Telefax: (202) 623-7201 E-mail: publications@imf.org Internet: http://www.imf.org Note: Prices include the cost of delivery by surface mail Enhanced delivery is available for an additional charge ©International Monetary Fund Not for Redistribution CONTENTS PREFACE vii ANNEX I HIGHLIGHTS OF THE GFSM 2001 FRAMEWORK ix ANNEX II CLASSIFICATION OF HISTORICAL GFSM 1986 DATA TO THE GFSM 2001 FRAMEWORK xv GUIDE TO COUNTRTY TABLES xix Table A: Sector and Data Availability Table B: Basis of Recording for Latest Year Reported World Tables Table W1 Main Balances: General and Central Government Table W2 Other Balances: General and Central Government Table W3 Major Categories: General and Central Government 12 Table W4 Revenue Categories: General and Central Government 17 Table W5 Expense Categories: General and Central Government 22 Table W6 Outlays by Function: General and Central Government 27 Country Tables Afghanistan, Islamic Republic of 34 Albania 38 Algeria 41 Argentina 45 Armenia, Republic of 49 Australia 53 Austria 57 Azerbaijan, Republic of 61 Bahamas, The 64 Bahrain, Kingdom of 68 Bangladesh 72 Barbados 75 Belarus 78 Belgium 82 Bhutan 86 Bolivia 90 Bosnia and Herzegovina 94 Brazil 96 Bulgaria 99 Burundi 102 Cambodia 106 Cameroon 109 Canada 113 Chile 117 China, P.R.: Mainland 121 China, P.R.: Hong Kong 123 China,P.R.: Macao 128 Colombia 131 Congo, Democratic Republic of 136 Congo, Republic of 139 Costa Rica 143 Côte d'Ivoire 146 Croatia 149 Cyprus 152 Czech Republic 156 Denmark 160 Dominican Republic 164 Egypt 167 El Salvador 170 Estonia 174 Ethiopia 178 Fiji 181 Finland 183 France 187 Georgia 191 Germany 195 Ghana 199 Greece 202 Guatemala 205 Guinea 209 Hungary 212 Iceland 217 India 221 Indonesia 225 Iran, Islamic Republic of 229 Israel 232 Italy 235 Jamaica 238 Japan 242 Jordan 247 Kazakhstan 251 Kenya 255 Korea, Republic of 258 Kuwait 261 Kyrgyz Republic 264 Latvia 268 Lebanon 271 Lesotho 274 Lithuania 277 Luxembourg 281 Madagascar 285 Malaysia 289 Maldives 292 Malta 296 Mauritius 300 Mexico 304 Moldova 308 Mongolia 312 Morocco 316 Myanmar 320 Namibia 322 Nepal 325 Netherlands 329 New Zealand 333 Nicaragua 338 Norway 341 Oman 346 Pakistan 350 Panama 353 Papua New Guinea 356 Paraguay 360 Peru 363 Philippines 366 Poland 370 Portugal 374 Romania 378 Russian Federation 382 St Kitts and Nevis 387 St Vincent and the Grenadines 390 San Marino 392 Senegal 396 Serbia and Montenegro 400 Seychelles 402 Sierra Leone 405 Singapore 409 Slovak Republic 413 Slovenia 418 South Africa 421 Spain 425 Sri Lanka 428 Sudan 432 Swaziland 436 Sweden 439 Switzerland 443 Syrian Arab Republic 447 Tajikistan 449 Thailand 452 Tunisia 456 Turkey 460 Uganda 463 Ukraine 466 United Arab Emirates 470 United Kingdom 473 United States 477 Uruguay 481 Vanuatu 485 Venezuela, República Bolivariana de 489 Vietnam 492 Yemen, Republic of 495 Zambia 498 Institutional Tables Afghanistan, Islamic Republic of 505 Albania 505 Algeria 505 Argentina 506 Armenia, Republic of 506 Australia 506 Austria 507 Azerbaijan, Republic of 507 Bahamas, The 508 Bahrain, Kingdom of 508 Bangladesh 508 Barbados 508 Belarus 509 Belgium 509 Bhutan 510 Bolivia 510 Bosnia and Herzegovina 510 Brazil 511 Bulgaria 511 Burundi 511 Cambodia 512 Cameroon 512 Canada 513 Chile 513 China, P.R.: Mainland 514 China, P.R.: Hong Kong 514 China,P.R.: Macao 515 Colombia 515 Congo, Democratic Republic of 516 Congo, Republic of 516 Costa Rica 516 Côte d'Ivoire 517 Croatia 517 Cyprus 517 Czech Republic 518 Denmark 518 Dominican Republic 518 Egypt 519 El Salvador 519 Estonia 520 Ethiopia 520 Fiji 520 Finland 521 France 522 Georgia 522 Germany 522 Ghana 523 Greece 523 Guatemala 524 Guinea 524 Hungary 524 Iceland 525 India 525 Indonesia 526 Iran, Islamic Republic of 526 Israel 526 Italy 527 Jamaica 527 Japan 527 Jordan 528 Kazakhstan 528 Kenya 528 Korea, Republic of 529 Kuwait 529 Kyrgyz Republic 530 “Country” in this publication does not always refer to a territorial entity that is a state as understood by international law and practice; the term also covers the euro area and some nonsovereign territorial entities, for which statistical data are provided internationally on a separate basis 2005, International Monetary Fund : Government Finance Statistics Yearbook ©International Monetary Fund Not for Redistribution v Latvia 530 Lebanon 530 Lesotho 531 Lithuania 531 Luxembourg 531 Madagascar 532 Malaysia 532 Maldives 532 Malta 533 Mauritius 533 Mexico 533 Moldova 534 Mongolia 534 Morocco 535 Myanmar 535 Namibia 536 Nepal 536 Netherlands 536 New Zealand 537 Nicaragua 538 Norway 538 Oman 539 Pakistan 539 Panama 539 Papua New Guinea 540 Paraguay 540 Peru 540 Philippines 541 Poland 541 Portugal 542 Romania 543 Russian Federation 543 St Kitts and Nevis 544 St Vincent and the Grenadines 544 San Marino 544 Senegal 545 Serbia and Montenegro 545 Seychelles 546 Sierra Leone 546 Singapore 546 Slovak Republic 547 Slovenia 547 South Africa 548 Spain 549 Sri Lanka 549 Sudan 549 Swaziland 550 Sweden 550 Switzerland 550 Syrian Arab Republic 551 Tajikistan 551 Thailand 551 Tunisia 552 Turkey 553 Uganda 553 Ukraine 553 United Arab Emirates 554 United Kingdom 554 United States 554 Uruguay 555 Vanuatu 555 Venezuela, República Bolivariana de 556 Vietnam 556 Yemen, Republic of 556 Zambia 557 “Country” in this publication does not always refer to a territorial entity that is a state as understood by international law and practice; the term also covers the euro area and some nonsovereign territorial entities, for which statistical data are provided internationally on a separate basis vi 2005, International Monetary Fund : Government Finance Statistics Yearbook ©International Monetary Fund Not for Redistribution PREFACE The 2005 Government Finance Statistics Yearbook (GFS Yearbook), contains detailed data on revenue, expense, transactions in assets and liabilities, and stocks of assets and liabilities for the general government sector and its subsectors The data and related information are presented in world, country, and institutional tables for 130 reporting countries presented in the framework of the Government Finance Statistics Manual 2001 (GFSM 2001).1 The GFSM 2001 introduces a comprehensive analytical framework that uses detailed accrual data for recording government resource flows and aggregate cash transactions for measuring government liquidity It presents balance sheet information, which integrates transactions and other economic flows with stock positions, and defines several balancing items appropriate for contemporary fiscal analysis Moreover, the concepts and principles set out in the GFSM 2001 are harmonized with the other macroeconomic statistical standards2 to facilitate consistency of statistical analysis The GFSM 2001 analytic framework, though conceived from an accrual perspective, can be used to present data generated by a variety of accounting practices, including cash Annex I to this preface illustrates the salient features of the GFSM 2001 The GFSM 2001 reporting format was introduced in 2003, and the 2005 GFS Yearbook builds on this process Given that a number of countries still use the GFSM 1986 framework for their reporting systems, Annex II describes the reclassification of historical data from the GFSM 1986 to the GFSM 2001 framework The rest of this preface elaborates on the composition of the world, country, and institutional tables, the symbols and conventions, and the GFS CD-ROM World, Country, and Institutional Tables World tables The GFS Yearbook world tables provide cross-country comparisons of data for general and central government, showing the GFSM 2001 major aggregates and key balances, as well as the components of the major aggregates, as a percent of gross domestic product (GDP).3 The world tables are supported by a set of detailed country tables that incorporate an integrated classification coding system of stocks and flows.4 1The text of the GFSM 2001 which replaced A Manual on Government Finance Statistics, 1986 (GFSM 1986), is available on the IMF website: http://www.imf.org/external/np/sta/index.htm 2System of National Accounts 1993; Balance of Payments Manual, fifth edition, 1993; and Monetary and Financial Statistics Manual 2000 Calendar year GDP data are used for all countries, regardless of their fiscal year-end The detailed classification tables are presented in Appendix of the GFSM 2001 Country tables To facilitate international comparisons, the GFSM 2001 emphasizes the presentation of fiscal data for the general government sector, which is uniformly defined across countries, consistent with the 1993 SNA The central and general government sectors are shown for each country in the hard copy of the GFS Yearbook In addition, two other subsectors are shown on the basis of the institutional structure of the particular country, that is, based on the subsectors that exist in a country All subsectors, as relevant, are shown on the GFS CD-ROM If no data are available for the published subsectors for a specific detailed classification table or summary statement, only the table or statement headings are presented in the hard copy of the GFS Yearbook Data reported for the latest three years are presented in the hard copy of the GFS Yearbook The oldest data shown in this edition of the GFS Yearbook are for 1996–98 Countries whose most recently reported data are older than 1998 are included only on the GFS CD-ROM.5 Table A of the Guide to Country Tables, provided at the front of this volume, indicates the sectors and years for which data are available for each country on the GFS CD-ROM and in the hard copy Table B of the Guide to Country Tables indicates the current accounting basis of recording the data in the individual country tables for each subsector of general government The basis of recording is identified as cash or noncash, where the latter includes any recording basis other than cash (including accrual) An ellipsis ( ) indicates nonavailability of information, and a dash (—) indicates that a subsector does not exist For countries reporting noncash data for all or some subsectors of general government, all data are presented, according to the relevant basis of recording, in the detailed classification tables (Tables 1–8), and all data (including subsectors on a cash basis) are summarized in the Statement of Government Operations The corresponding cash flow data, where available, are presented in the Statement of Sources and Uses of Cash For those subsectors reported on a cash basis, data in the Statement of Government Operations and the Statement of Sources and Uses of Cash are identical For countries reporting cash data for all subsectors of general government, data are presented in the detailed classification tables (Tables 1–3 and 6–8) and are summarized only in the Statement of Sources and Uses of Cash Because of the nonavailability of data on the consumption of fixed capital, the net operating balance (change in net worth owing to transactions, including consumption of fixed capital) is not published for some countries that report data on a noncash basis 5In the GFS database, all historic data from 1990 onward were reclassified from the GFSM 1986 framework to the GFSM 2001 framework 2005, International Monetary Fund : Government Finance Statistics Yearbook ©International Monetary Fund Not for Redistribution vii Users should exercise caution when making country comparisons using the Classification of the Functions of Government (Table 7), insofar as the definition of outlays may differ among countries or over time The GFSM 2001 framework defines outlays by function of government as the sum of expense and the net acquisition of nonfinancial assets This is a change from the definition under the GFSM 1986, which defined outlays as the sum of expense and gross acquisition of nonfinancial assets, that is, expenditure Outlays in Table may be defined in either way lines are presented in the hard copy of the GFS Yearbook: (i) the Statement of Government Operations includes a line for the statistical discrepancy between net lending/borrowing and financing; and (ii) the Classification of the Functions of Government (Table 7) includes a line for the statistical discrepancy between the reported components and total outlays Institutional tables The Government Finance Statistics Database and Browser on CD-ROM, referred to here as the GFS CDROM, contains time series for all reported subsectors of general government for 140 countries from 1990 onwards, presented in the framework of the GFSM 2001 Users should exercise caution when comparing data over time insofar as breaks in the series (e.g., currency units and magnitudes) may exist For each country, a standardized institutional table describes the structure of the general government sector In addition, the institutional table provides data coverage details, information on accounting practices, and countries’ GFSM 2001 implementation plans, where available The institutional table explains breaks in the comparability of time series from 1990 onward Symbols, Conventions, and Statistical Adjustment The following symbols and conventions are used for the data presented in the GFS Yearbook and GFS CD-ROM: Captions or subheaders identify the units in which data are expressed Billion means one thousand million A dash (—) indicates that a figure is zero or less than half of a significant digit An ellipsis ( ) indicates the nonavailability of data The letter f denotes forecasted or projected data The letter p denotes data that are preliminary or provisional The symbol † (k on the GFS CD-ROM) marks a break in the comparability of data; that is, data appearing after the symbol not form a consistent time series with those for earlier years Typically, break symbols will appear in the detailed classification tables (Tables 1–8) or summary statements when, for example, changes have occurred in the coverage and classification of data or when the basis of recording has changed from cash to noncash Break symbols in the time series of individual countries are explained in the coverage note included in the institutional table for that country For data relating to a fiscal year, the country and world tables present the data within the calendar year for which the greatest number of monthly observations exist For fiscal years ending June 30, the tables present the data in the calendar year when the fiscal year ends For example, the fiscal year July 1, 2000–June 30, 2001 is shown as calendar year 2001 Changes in fiscal years are indicated by the break symbol † (k on the GFS CD-ROM) The GFS Yearbook database contains statistical adjustment lines for most aggregates, all of which are included on the GFS CD-ROM However, only two of the statistical adjustment viii Minor differences between published totals and the sum of components are attributable to rounding GFS CD-ROM At present, the GFS CD-ROM is issued monthly and updated as countries report new data For most countries, the data reported in 2002 and/or earlier were converted from the GFSM 1986 framework to conform as closely as possible to the GFSM 2001 framework The GFS CD-ROM also has a browser that enables users to view and extract data for analytical purposes The browser software is an easy-to-use Windows interface for accessing the database, selecting specific data series, displaying the selected series in a spreadsheet format, and saving the selected series for transfer to other software systems, such as Microsoft Excel There are four complementary views for browsing the database contained within the GFS CD-ROM: • a “table view” corresponding to the tables contained within the 2005 GFS Yearbook publication; • an “economic concept view” that provides access to comparable analytical concepts across countries; and • a view/search facility based on the structure of the time series codes • a multiple year “matrix view” for enhanced data analysis based on GFSM 2001 statements and tables for any combination of the subsectors of general government An extensive on-line help facility is incorporated into the browser, including a list of frequently-asked-questions (FAQs) For users seeking access to historical GFS data, the Historical Government Finance Statistics Database and Browser on CDROM is now available This Historical GFS CD-ROM contains time series for 149 countries from 1972 to 1989, presented in the framework of the GFSM 1986 For those users interested in converting the historical time series into the GFSM 2001 framework using a bridge table, the document “Classification of GFSM 1986 Data to the GFSM 2001 Framework” is available on the IMFS’s website: (http://www.imf.org/external/pubs/ft/gfs/manual/comp.htm) 2005, International Monetary Fund : Government Finance Statistics Yearbook ©International Monetary Fund Not for Redistribution ANNEX I HIGHLIGHTS OF THE GFSM 2001 FRAMEWORK This annex provides a synopsis of the GFS system as it relates to the treatment of stocks and flow data, the four financial statements that comprise the analytical framework of the GFSM 2001, and salient features of coverage, classification, basis of recording, and valuation under the GFSM 2001 The Treatment of Balance Sheet and Flow Data The GFSM 2001 is a framework that fully integrates flows (used to report the results of events that occur during the accounting period) and stocks (used to compile the Balance Sheet at the beginning and end of the accounting period) The comprehensive treatment of flows in the GFS system enables the opening and closing stocks to be fully reconciled In other words, the following relationship is valid for each item on the Balance Sheet: S1 = S0 + F where S0 and S1 represent the values of an item on the Balance Sheet at two points in time (0,1) and F represents the cumulative value of all flows between times and that affect that particular item More generally, any stock, including net worth, is the cumulative value of all flows affecting that stock that have occurred over the lifetime of the item The GFSM 2001 framework provides a range of possibilities for fiscal analysis, especially concerning fiscal liquidity and policy sustainability issues The liquidity constraint, measured as the net change in the stock of cash, should prove useful for fiscal policy decision makers This measure is shown in the Statement of Sources and Uses of Cash, which also contains information on the types of aggregate receipts and payments that contribute to the change in the stock of cash A major innovation of the GFSM 2001 framework is that the Statement of Government Operations parallels a set of business accounts, allowing a nuanced view of fiscal sustainability through the measurement of net worth, as well as an operating balance and net lending/borrowing When compiled using comprehensive accrual information, these measures reflect more accurately the impact of resource flows The analysis of net worth (the stock of assets minus liabilities) should focus policy attention on the structure of the government’s balance sheet and the portfolio choice among assets (and liabilities) The net operating balance is a summary measure of the change in net worth owing to transactions that occurred in the period; revenue and expense are the only transactions that affect net worth Net lending/borrowing shows the extent to which the government absorbs or provides financial resources to the rest of the economy and the rest of the world demonstrate that all changes in stocks result from flows (see Figure 1) These are (1) the Statement of Government Operations, (2) the Statement of Other Economic Flows, and (3) the Balance Sheet The fourth statement—the Statement of Sources and Uses of Cash— provides key information on liquidity The Statement of Government Operations summarizes all transactions and derives important analytic balances from this information Revenue minus expense equals the net operating balance, which is a summary measure of the effect of the government’s transactions on net worth The subsequent deduction of the net acquisition of nonfinancial assets from the net operating balance produces a balance called net lending/borrowing, which measures the extent to which government either provides financial resources to the other sectors of the economy and the rest of the world (net lending) or uses financial resources generated by the other sectors (net borrowing) Net lending/borrowing, also, is equal to the government financing requirement derived as the net of transactions in financial assets and liabilities It is a measure of the financial impact of government activity on the rest of the economy STATEMENT OF GOVERNMENT OPERATIONS Revenue Expense Net operating balance (1–2=31+32–33) 31 Net acquisition of nonfinancial assets Net lending/borrowing (1–2–31=32–33) 32 Net acquisition of financial assets 33 Net incurrence of liabilities The Statement of Other Economic Flows presents information on changes in net worth that arise from flows other than transactions These flows are classified as either changes in the value (revaluations, or holding gains or losses) or the volume of assets and liabilities The balancing item of this statement is the change in net worth resulting from other economic flows STATEMENT OF OTHER ECONOMIC FLOWS 4,5 Change in net worth resulting from other economic flows (41+42–43+51+52–53) The Four Financial Statements of the GFSM 2001 41,51 Change in nonfinancial assets 42,52 Change in financial assets The core of the analytic framework is a set of four financial statements Three of the statements can be combined to 43,53 Change in liabilities 2005, International Monetary Fund : Government Finance Statistics Yearbook ©International Monetary Fund Not for Redistribution ix Cooperation, Relations with the Public Works Company and Public Services Company 1.6 Department of Internal Affairs, Postal and Telecommunication Services, Civil Protection 1.7 Department of Justice, Relations with the Municipalities and Information 1.8 Department of Labor and Cooperation 1.9 Department of the Territory, Environment, and Agriculture 1.10 Department of Tourism, Commerce and Sport Subsector Extrabudgetary units/entities 2.1 Coin Minting and Stamp Printing Company 2.2 National Olympic Committee 2.3 Public Services Company 2.4 Public Works Company 2.5 State Dairy 2.6 University of San Marino Subsector Social security funds 3.1 Social Security Institute Data Coverage Data in budgetary central government tables cover operations of subsector (including operations financed by extrabudgetary foreign grants and loans for capital expenditures not recorded in the Treasury accounts) Data in local government tables cover operations of subsector Accounting Practices GFSM 2001 Implementation Plan Not reported This institutional table is based on information reported in 2001 Serbia and Montenegro State Governments Subsector State governments 4.1 Not applicable Data Coverage Data in central and general government tables cover operations of subsectors 1–3 Accounting Practices 965 Units of General Government Local Governments Subsector Local governments 5.1 Not applicable Liquidation or complementary period: None Valuation of assets and liabilities: Not reported Liquidation or complementary period: Not reported Valuation of assets and liabilities: Fixed assets are valued at historical cost; financial assets and loans are valued at face value GFSM 2001 Implementation Plan Not reported This institutional table is based on information reported in 2002 Senegal 722 Central Government Subsector Budgetary central government 1.1 Budget agencies, judiciary, legislature, ministries, parliament, president’s office, and prime minister’s office Subsector Extrabudgetary units/entities 2.1 Not applicable Subsector Social security funds 3.1 Health Fund 3.2 Labor Market Fund 3.3 Pension Fund State Governments Subsector State governments 4.1 Vojvodina Local Governments Subsector Local governments 5.1 City of Belgrade 5.2 City of Kragujevac 5.3 City of Nis ˇ 5.4 City of Novi Sad 5.5 141 municipalities Data Coverage Units of General Government Central Government Subsector Budgetary central government 1.1 Economic and Social Council, judiciary, ministries, national assembly, and presidency Subsector Extrabudgetary units/entities 2.1 Administrative government agencies Subsector Social security funds 3.1 Social security fund State Governments Subsector State governments 4.1 Not applicable Data in central government tables cover operations of subsectors 1–3 Data in state government tables cover operations of subsector Data in local government tables cover operations of subsector Accounting Practices Liquidation or complementary period: Not reported Valuation of assets and liabilities: Not reported GFSM 2001 Implementation Plan Local Governments Subsector Local governments 5.1 Communes (municipalities) and rural districts Not reported This institutional table is based on information reported in 2003 2005, International Monetary Fund : Government Finance Statistics Yearbook ©International Monetary Fund Not for Redistribution 545 Seychelles 718 Units of General Government Central Government Subsector Budgetary central government 1.1 18 ministries, office of the president (comprising departments), and regulatory bodies Subsector Extrabudgetary units 2.1 Not applicable Subsector Social security funds 3.1 Social security institution State Governments Subsector State governments 4.1 Not applicable Local Governments Subsector Local governments 5.1 Not applicable Data Coverage Data in central government tables cover operations of subsectors and State Governments Subsector State governments 4.1 Not applicable Local Governments Subsector Local governments 5.1 Freetown City Council1 5.2 49 chiefdom committees 5.3 12 district councils 5.4 rural area council 5.5 rural district councils (Koya, Mountain, Waterloo, and York) 5.6 town councils (Bo, Kenema, Koidu, Makeni, and Sherbro Urban District) Data Coverage Data in budgetary central government tables cover operations of subsector † From 1998 onward, fiscal years end December 31; through 1997, fiscal years end June 30 † From 1991 onward, revenue data include loan repayments, and expense data include lending operations Data on loan repayments and lending operations should be included in the net acquisition of financial assets aggregate but cannot be disaggregated from existing source data Accounting Practices Liquidation or complementary period: Not reported Valuation of assets and liabilities: Not reported GFSM 2001 Implementation Plan Not reported This institutional table is based on information reported in 2004 Sierra Leone Accounting Practices 724 Liquidation or complementary period: Not reported Valuation of assets and liabilities: Not reported GFSM 2001 Implementation Plan Not reported This institutional table is based on information reported in 2001 Singapore 576 Units of General Government Central Government Subsector Budgetary central government 1.1 24 departments headed by ministers and cabinet members, president, and vice president Subsector Extrabudgetary units/entities 2.1 Institute of Education 2.2 Land and Other Development Division 2.3 Milton Margai Cheircher Home 2.4 National Agricultural Research Coordinating Council 2.5 National Authorizing Office 2.6 National Sports Council 2.7 Planning, Evaluation, Monitoring, and Services Unit 2.8 Public Archives 2.9 Rokupr Rice Research Station 2.10 Secretariat for Coordination of National Aid 2.11 Sierra Leone Library Board 2.12 Sierra Leone School for the Blind 2.13 Sierra Leone School for the Deaf 2.14 State-sponsored primary and secondary schools 2.15 teacher-training colleges 2.16 University of Sierra Leone Subsector Social security funds 3.1 Not applicable 546 Units of General Government Central Government Subsector Budgetary central government 1.1 Attorney general’s chambers, audit department, cabinet, judiciary, ministries, parliament, presidency, presidential council, prime minister’s office, and public service commission Subsector Extrabudgetary units/entities 2.1 community development authorities, boards, and councils 2.2 economic affairs and services agencies, boards, and councils 2.3 11 education agencies (including universities and polytechnics) Subsector Social security funds 3.1 Not applicable State Governments Subsector State governments 4.1 Not applicable Local Governments Subsector Local governments 5.1 Not applicable 2005, International Monetary Fund : Government Finance Statistics Yearbook ©International Monetary Fund Not for Redistribution † Data through 2002 are on a cash basis Starting in 2003, data are on an accrual basis Data Coverage Data in central government tables cover operations of subsectors and † Full consolidation for the subsectors of central government could not be effected prior to 1994 Accounting Practices Accounting Practices Liquidation or complementary period: Not reported Valuation of assets and liabilities: Not reported GFSM 2001 Implementation Plan GFSM 2001 Implementation Plan Not reported This institutional table is based on information reported in 2005 Slovak Republic Liquidation or complementary period: None Valuation of assets and liabilities: Face value for domestic debt; end-of-year exchange rates for foreign debt Starting in 2003, data are compiled on an accrual basis, in accordance with the EU Council Regulation No 2223/96 Accrual data are prepared in accordance with the Slovak Republic Accounting Act 431/2001, Regulation of Chart of Accounts and Procedures for Accounting for Budgetary and Semibudgetary Organizations and Municipalities This institutional table is based on information reported in 2004 936 Slovenia 961 Units of General Government Central Government Subsector Budgetary central government 1.1 Constitutional court, ministries, office of the attorney general, office of the government, office of the national council, office of the ombudsman, office of the president, regional offices, supreme audit office, and various agencies Subsector Extrabudgetary units/entities 2.1 National Property Fund 2.2 Slovak Consolidation Agency 2.3 Slovak Land Fund 2.4 State Fund for Dwelling Development 2.5 State Fund for Nuclear Energy Installation and Processing of Nuclear Fuel and Radioactive Waste Subsector Social security funds 3.1 Apollo Chemical Health Insurance Company 3.2 General Health Insurance Institution 3.3 National Labor Office (obligatory unemployment insurance) 3.4 Sideria-Istota Health Insurance Company 3.5 Social Insurance Company (obligatory pension and sickness insurance) 3.6 Spolocna Health Insurance Company 3.7 Vzajomna Health Insurance Company State Governments Subsector State governments 4.1 Not applicable Local Governments Subsector Local governments 5.1 regions and approximately 2,900 municipalities and budgetary and semibudgetary organizations established by municipalities Data Coverage Data in central government tables cover operations of subsectors 1–3 Data in local government tables cover operations of subsector Units of General Government Central Government Subsector Budgetary central government 1.1 Administrative units (58), constitutional court, court of auditors, government offices, judiciary, ministries and related offices, nonministerial departments, ombudsman, parliament, and president of the Republic Subsector Extrabudgetary central government units/entities 2.1 Ad-futura Science and Education Foundation 2.2 Agency for Energy 2.3 Agency for Public Legal Records and Related Services 2.4 Agency for Radioactive Waste 2.5 Agency for Railways 2.6 Agency for Regional Development 2.7 Agency for Telecommunication 2.8 Ecological Development Fund 2.9 Employment Service of Slovenia 2.10 Film Fund 2.11 Fund for Employment of the Disabled 2.12 Guarantee and Alimony Fund ˇ 2.13 Krsko Nuclear Plant Decommissioning Fund 2.14 Nonprofessional Cultural Activities Fund 2.15 Regional Development Fund 2.16 Slovene Enterprise Fund 2.17 Slovenian Research Agency 2.18 Slovenian Technology Agency 2.19 Succession Fund 2.20 Various other government institutions (316 units) Subsector Social security funds 3.1 Health Insurance Fund 3.2 Pension and Disability Insurance Fund State Governments Subsector State governments 4.1 Not applicable Local Governments Subsector Local governments 5.1 193 municipalities 5.2 Other local government institutions (987 units) 2005, International Monetary Fund : Government Finance Statistics Yearbook ©International Monetary Fund Not for Redistribution 547 Data Coverage Data in central government tables cover operations of subsector Data in local government tables cover operations of subsector and are based on information from all local governments Accounting Practices Liquidation or complementary period: Not reported Valuation of assets and liabilities: Not reported GFSM 2001 Implementation Plan The Republic of Slovenia will gradually implement, over several years, the accrual accounting and GFSM 2001 accrual reporting principles This institutional table is based on information reported in 2005 South Africa 199 Units of General Government Central Government Subsector Budgetary central government 1.1 National budgetary accounts comprising 34 government departments, standing appropriations, and statutory payments Subsector Extrabudgetary units 2.1 Extrabudgetary accounts of approximately 121 major councils, funds, museums, 22 sector education and training authorities (with effect from 2000), and other agencies for the development of specific activities 2.2 technikons (colleges providing advanced technical education) 2.3 17 universities Subsector Social security funds 3.1 Compensation Fund 3.2 Mines and Workmen Compensation Fund 3.3 Road Accident Fund (since 1996) 3.4 Unemployment Insurance Fund State Governments Subsector State governments 4.1 provinces (Eastern Cape, Free State, Gauteng, KwaZulu/Natal, Limpopo [previously Northern Province], Mpumalanga, North West, Northern Cape, and Western Cape) Local Governments Subsector Local governments 5.1 47 district municipalities 5.2 231 local municipalities 5.3 metropolitan municipalities Data Coverage Data in central government tables cover operations of subsectors 1–3 Data in state government tables cover operations of subsector and are based on information from all provincial governments Data in local government tables cover operations of subsector and are based on an annual stratified sample survey, supplemented by a survey of all local governments every four years 548 For 2003 and 2004, cash data are used as a proxy for the accrual extrabudgetary and social security funds’ data † Starting in 2002, data for extrabudgetary funds are on an accrual basis † In December 2000, local government elections for newly demarcated local governments were held The demarcation process reduced the number of local governments to 284 units Financial reporting on the new structures took effect from July 2001 † Starting in 2000, data for social security funds are on an accrual basis † From 1997 onward, domestic debt data include part of Namibia’s debt, guaranteed by South Africa before Namibia’s independence and subsequently assumed by South Africa † From 1996 onward, local government data are based on the 1996 full census of the new local government structures that include those of the former self-governing territories and independent states From 1996 onward, local government data are provided by Statistics South Africa The data were revised based on a census conducted by Statistics South Africa for local government financial year 1997 and an annual survey for financial year 1998 Local governments include metropolitan, district, and local municipalities † From 1996 onward, data for the social security funds include the Road Accident Fund The Multilateral Motor Vehicle Accident Fund, which was a public insurer, was transformed into a social security fund † From 1996 onward, data are classified according to the GFSM 2001 classifications, and the subsectors of central government’s data are presented on a gross basis (i.e., before consolidation) Prior to 1996, the subsectors of central government’s data are presented on a net basis (i.e., after consolidation) As a result, the subsectors of central government, but not central government’s data, are not comparable † Data for 1995 reflect further changes, which also were implemented according to the 1993 constitution, in the composition of government Receipts from certain taxes formerly constituted a portion of the revenue of self-governing territories and independent states (and, in 1994, of the provincial administrations) In 1995, receipts from these taxes became part of budgetary central government revenue Transfers from budgetary central government to the provincial governments were increased correspondingly to compensate for lost revenue and the devolution of further functions to provinces associated with implementation of the 1993 constitution † From 1994 onwards, data reflect changes that were implemented, according to the 1993 constitution, in the composition of government Through 1993, the former Transkei, Bophuthatswana, Venda, Ciskei (TBVC-countries), and self-governing territories were treated as extrabudgetary institutions of the central government In 1994, these selfgoverning territories and independent states were phased out; the number of provinces increased from four to nine; and operations of the self-governing territories and independent states were transferred either to national government or new provincial governments or were abolished Domestic debt data include debt of the former independent states; this debt was assumed, on the basis of section 239 of the 1993 constitution, by the central government Accounting Practices Liquidation or complementary period: Complementary period is seven days after month-end 2005, International Monetary Fund : Government Finance Statistics Yearbook ©International Monetary Fund Not for Redistribution Valuation of assets and liabilities: Liabilities, representing outstanding debt, are valued at face value Sri Lanka Units of General Government GFSM 2001 Implementation Plan The South African Reserve Bank converted cash GFS data into the GFSM 2001 format in 2003 Starting in 2005, additional noncash data, as prescribed for the Financial Statements, are included The release of the Public Finance Management Act, Act of 1999 (as amended), lays the foundation for a number of reforms; the Minister of Finance established the Accounting Standards Board as a juristic person to establish generally recognized accounting practices The Minister of Finance will, in due course, determine a date of implementation of Statements of Generally Recognized Accounting Practices Full implementation is regarded as a medium- to long-term project This institutional table is based on information reported in 2005 Spain 184 Units of General Government Central Government Subsector Budgetary central government 1.1 Judiciary, legislature, ministries, and monarchy Subsector Extrabudgetary units/entities 2.1 Government agencies Subsector Social security funds 3.1 Social security funds State Governments Subsector State governments 4.1 17 autonomous communities and several government agencies that belong to these autonomous communities Local Governments Subsector Local governments 5.1 8,000 (approximately) municipalities and other local authorities Data Coverage Data for budgetary central government also cover extrabudgetary central government units and entities Data in central government tables cover operations of subsectors 1–3 Subsector includes the National Mutual Pension Fund for local governments Data for state governments cover operations of subsector Data for local governments cover operations of subsector These data are based on information from all municipalities with populations of more than 5,000 and on a sample of municipalities with populations of fewer than 5,000 Domestic financing data (financial assets and liabilities) include foreign financing Accounting Practices Liquidation or complementary period: None Valuation of assets and liabilities: Not reported GFSM 2001 Implementation Plan Not reported This institutional table is based on information reported in 2004 524 Central Government Subsector Budgetary central government 1.1 Judiciary, ministries, parliament, and presidency Subsector Extrabudgetary units/entities 2.1 Rubber Control Fund 2.2 Tea Board 2.3 Tea Control Fund 2.4 Tea Subsidy Fund Subsector Social security funds 3.1 Not applicable State Governments Subsector State governments 4.1 provincial councils Local Governments Subsector Local governments 5.1 18 municipal councils 5.2 37 urban councils 5.3 256 village councils (pradesheeya sabhas) Data Coverage Data in budgetary central government tables cover operations of subsector Accounting Practices Liquidation or complementary period: None Valuation of assets and liabilities: Fixed assets at historical cost; loans and bonds at face value GFSM 2001 Implementation Plan A migration path for GFSM 2001 is under consideration This institutional table is based on information reported in 2003 Sudan 732 Units of General Government Central Government Subsector Budgetary central government 1.1 Council of ministers, ministries and department, national assembly, presidency, and various government agencies 1.2 State Support Fund Subsector Extrabudgetary units/entities 2.1 26 national universities 2.2 social subsides programs Subsector Social security funds 3.1 National Pension Fund 3.2 Social Security Fund State Governments Subsector State governments 4.1 26 state governments Local Governments Subsector Local governments 5.1 615 localities 5.2 118 provinces 2005, International Monetary Fund : Government Finance Statistics Yearbook ©International Monetary Fund Not for Redistribution 549 Data Coverage Data in budgetary central government tables cover operations of component 1.1 Accounting Practices Liquidation or complementary period: None Valuation of assets and liabilities: Not reported Subsector Social security funds 3.1 Regional agencies of the Public Health Insurance Society 3.2 Swedish National Social Insurance Board State Governments Subsector State governments 4.1 Not applicable Local Governments Subsector Local governments 5.1 23 county councils, 288 municipalities, and 2,545 parishes GFSM 2001 Implementation Plan Not reported This institutional table is based on information reported in 2001 Swaziland 734 Units of General Government Central Government Subsector Budgetary central government 1.1 Judiciary, ministries and departments, monarchy, office of the prime minister and office of the deputy prime minister, and parliament Subsector Extrabudgetary units/entities 2.1 Swazi National Council (traditional or tribal government) Subsector Social security funds 3.1 Not applicable State Governments Subsector State governments 4.1 Not applicable Data Coverage Data in central government tables cover operations of subsectors and Data in local government tables cover operations of subsector and are based on information from all county councils, all municipalities, and a sample of parishes In line with the presentation adopted within the European Union, data on domestic financial assets and liabilities include foreign financial assets and liabilities † From 1998 onward, the Unemployment Fund is included in the budgetary central government Previously, this fund formed part of social security funds † From 1995 onward, fiscal years end December 31 Accounting Practices Liquidation or complementary period: Not reported Valuation of assets and liabilities: Not reported GFSM 2001 Implementation Plan Local Governments Subsector Local governments 5.1 city councils, town boards, and town councils Not reported This institutional table is based on information reported in 1999 Switzerland 146 Data Coverage Data in budgetary central government tables cover operations of subsector Data in local government tables cover operations of subsector Accounting Practices Liquidation or complementary period: Not reported Valuation of assets and liabilities: Not reported GFSM 2001 Implementation Plan Not reported This institutional table is based on information reported in 2001 Sweden 144 Units of General Government Central Government Subsector Budgetary central government 1.1 Agencies, judiciary, legislature, ministries, and monarchy 1.2 National Debt Office Subsector Extrabudgetary units/entities 2.1 Not applicable 550 Units of General Government Central Government Subsector Budgetary central government 1.1 Departments, federal assembly, federal council, and judiciary Subsector Extrabudgetary units/entities 2.1 Federal Alcohol Administration 2.2 Railway Infrastructure Financing Fund 2.3 Swiss Federal Institute of Technology Subsector Social security funds 3.1 Health insurance 3.2 Social security schemes (allocations for loss of income for the military, disability insurance, old age and survivors’ insurance, and unemployment insurance) State Governments Subsector State governments 4.1 26 cantons Local Governments Subsector Local governments 5.1 3,000 (approximately) communes Data Coverage Data in central government tables cover operations of subsectors 1–3 but exclude revenue of subsector 2005, International Monetary Fund : Government Finance Statistics Yearbook ©International Monetary Fund Not for Redistribution Data in state government tables cover operations of subsector Data in local government tables cover operations of subsector These data are based on information from approximately 80 percent of local governments and on samplebased estimates for the remainder † Beginning in 2002, the coverage of extrabudgetary units was broadened to include 2.2 and 2.3 In Table 1, prior to 1991, data on excises levied on imported goods were included in taxes on international trade Accounting Practices Liquidation or complementary period: Not reported Valuation of assets and liabilities: Not reported GFSM 2001 Implementation Plan Not reported This institutional table is based on information reported in 2005 Syrian Arab Republic 463 Tajikistan Units of General Government Central Government Subsector Budgetary central government 1.1 Budgetary institutions, committees, and government agencies 1.2 Judiciary, ministries, office of the president, office of the prime minister, and parliament Subsector Extrabudgetary units/entities 2.1 Not applicable Subsector Social security funds 3.1 Social Protection Fund State Governments Subsector State governments 4.1 Not applicable Local Governments Subsector Local governments 5.1 autonomous province comprising city and districts 5.2 city comprising districts; also provinces comprising 13 cities and 30 districts 5.3 13 districts and towns Units of General Government Central Government Subsector Budgetary central government 1.1 Council of state, judiciary, legislature, ministries, offices and organizations, presidency, and prime minister’s office Subsector Extrabudgetary units/entities 2.1 Governmental administrative agencies 2.2 Public Debt Fund Subsector Social security funds 3.1 Not applicable State Governments Subsector State governments 4.1 Not applicable Data Coverage Data in central government tables cover operations of subsectors and Data in local government tables cover operations of subsector † The Road Fund, which was included in central government extrabudgetary accounts, was abolished in 2000 † The Tajik ruble (TR) was introduced in May 1995 Starting in November 2000, the somoni (SM) replaced the TR at the rate of SM = TR 1000 Accounting Practices Local Governments Subsector Local governments 5.1 Administrative units of local government 923 Liquidation or complementary period: Not reported Valuation of assets and liabilities: Not reported GFSM 2001 Implementation Plan Not reported This institutional table is based on information reported in 2001 Data Coverage Data in central government tables cover operations of subsector and component 2.2 † After 1990, data on public order and safety are included in the line on general public services in Table Accounting Practices Liquidation or complementary period: Not reported Valuation of assets and liabilities: Not reported GFSM 2001 Implementation Plan Not reported This institutional table is based on information reported in or prior to 1996 Thailand 578 Units of General Government Central Government Subsector Budgetary central government 1.1 Administrative courts office, attorney general’s office, botanical garden organization, Bureau of Royal Household, Civil Aviation Training Center, constitution court office, election board office, His Majesty’s principal private secretary’s office, house of representatives secretariat, Institute for Science and Technology, justice court office, King Prajadhipok’s Institute, 20 ministries, National Buddhism Office, National Counter Corruption Commission Office, national human rights commission 2005, International Monetary Fund : Government Finance Statistics Yearbook ©International Monetary Fund Not for Redistribution 551 office, national police office, National Research Council of Thailand, National Science Museum, ombudsman’s office, Prevention and Suppression of Money Laundering Office, prime minister’s office, Royal Development Project Board Office, Royal Institute, Thailand senate secretariat, Thailand sports authority, state audit office, Thailand tourism authority, and waste water management authority Subsector Extrabudgetary units/entities 2.1 Departmental agencies, comprising Boat Building Training Center, Committee for the Coordination of the Investigation of the Lower Mekong Basin, Fisheries Development Center, Hoop Krapong Community Development Center, National Institution of Metrology, Plant Protection Service Center, public hospitals, public schools, Red Cross Society, Thai Health Promotion Foundation, Thailand Management and Productivity Development Center, 24 universities, Vegetable Seed Research Center, and War Veterans’ Organization 2.2 Education Fund 2.3 Environment Fund 2.4 Farmers’ Aid Fund 2.5 Fund for Distribution of Production and Employment to Rural Areas 2.6 Fund for Farmers Assistance 2.7 Oil Fund 2.8 Rubber Replanting Aid Fund 2.9 Rural Development Fund 2.10 Students’ Lunch Fund 2.11 Urban Community Development Fund 2.12 Village and Urban Community Fund 2.13 81 extrabudgetary funds 2.14 Other special purpose funds of spending agencies Subsector Social security funds 3.1 Workman Compensation Fund 3.2 Social Security Fund State Governments Subsector State governments 4.1 Not applicable Local Governments Subsector Local governments 5.1 Bangkok Metropolitan Administration, 75 Changwad administrative organizations, 6,745 district administrative organizations, 1,129 municipalities, and Pattaya City Data Coverage Data in central government tables cover operations of subsector 1, components 2.2–2.13, and subsector In 2001 and 2002, the coverage of data in the central government tables was expanded to extrabudgetary funds previously not included, such as components 2.3, 2.5, and 2.9–2.13 Data in local government tables cover operations of subsector † Starting in 2003, central and general government data are a mixture of the cash and accrual basis of recording: budgetary central government and local government data are on a cash basis, while extrabudgetary central government and social security funds data are on an accrual basis Accounting Practices 552 Liquidation or complementary period: None Valuation of assets and liabilities: The outstanding stock of liabilities is at face value GFSM 2001 Implementation Plan Thailand compiles existing cash data for general government based on the GFSM 2001 Implementation of an accrual accounting system for the budgetary central government started in the 2003/04 fiscal year, and the accrual data will be available in early 2006 Further plans for implementing the GFSM 2001 are as follows By end–2005, cash data are to be supplemented with some accrual data and noncash transactions By end–2006, an incomplete financial balance sheet (not valued at market prices) will be compiled By end–2007, accrual data will be compiled, including all government equity in public corporations and a consolidated financial balance sheet (not valued at market prices) By end–2008, a complete balance sheet, with nonfinancial assets not yet valued at market prices, will be compiled The implementation date of valuing nonfinancial assets at market prices is not yet in the migration plan This institutional table is based on information reported in 2005 Tunisia 744 Units of General Government Central Government Subsector Budgetary central government 1.1 Judiciary, 24 ministries, national assembly, presidency, 19 secretariats of state, and secretariat general of the Tunisian government Subsector Extrabudgetary units/entities 2.1 Administrative government agencies 2.2 39 economic and social government agencies Subsector Social security funds 3.1 National Pension and Social Welfare Fund 3.2 National Social Security Fund State Governments Subsector State governments 4.1 Not applicable Local Governments Subsector Local governments 5.1 24 government councils and 264 municipalities Data Coverage Data in consolidated central government tables cover operations of subsectors and The domestic budget excludes foreignfinanced spending and lending for policy purposes Data for budgetary central government include those transactions † From 1994 onward, data for the Old Age, Disability, and Survivor Insurance Fund are included in the accounts of the National Social Security Fund Until 1998, outstanding external debt as of December 31 is valued at average annual exchange rates Thereafter, end-of-year exchange rates are used In Table 7, data for expenditures on fuel and energy are included in other economic affairs and services categories Accounting Practices Liquidation or complementary period: 20 days for subsectors 1–2 and No complementary period for subsector Valuation of assets and liabilities: Not reported 2005, International Monetary Fund : Government Finance Statistics Yearbook ©International Monetary Fund Not for Redistribution GFSM 2001 Implementation Plan Not reported This institutional table is based on information reported in 2003 Turkey 186 Units of General Government Central Government Subsector Budgetary central government 1.1 Grand National Assembly of Turkey, judiciary, ministries, and presidency Subsector Extrabudgetary units/entities 2.1 Annex budget agencies—mainly universities 2.2 Extrabudgetary funds 2.3 Revolving funds 2.4 State economic enterprises 2.5 State economic enterprises under privatization Subsector Social security funds 3.1 Social security institutions Local Governments Subsector Local governments 5.1 city council, 55 districts, 13 municipalities, and 60 town councils Data Coverage Data in central government tables cover operations of subsector Data in local government tables cover operations of subsector Accounting Practices Liquidation or complementary period: None Valuation of assets and liabilities: Not reported GFSM 2001 Implementation Plan Ukraine Local Governments Subsector Local governments 5.1 3,227 municipalities 5.2 81 provinces 926 Units of General Government Data Coverage Data in budgetary central government tables cover operations of subsector Subsector includes net revenue of revolving funds (component 2.3) Data in extrabudgetary central government tables cover only operations of component 2.1 † From 1997 onward, data on public order and safety, instead of being included in data on general public services, are reported separately in Table Accounting Practices State Governments Subsector State governments 4.1 Not applicable Not reported This institutional table is based on information reported in 2003 State Governments Subsector State governments Not applicable Subsector Social security funds 3.1 National social security fund Liquidation or complementary period: Not reported Valuation of assets and liabilities: Not reported State Governments Subsector State governments 4.1 Not applicable GFSM 2001 Implementation Plan Not reported This institutional table is based on information reported in 2000 Uganda Central Government Subsector Budgetary central government 1.1 Committees, judiciary, ministries, parliament, president’s office, research institutions, state funds for special purposes, and universities Subsector Extrabudgetary units/entities 2.1 Not applicable Subsector Social security funds 3.1 Accident Social Insurance Fund 3.2 Pension Fund 3.3 Temporary Disability Social Insurance Fund 3.4 Unemployment Social Insurance Fund 746 Units of General Government Central Government Subsector Budgetary central government 1.1 19 agencies and commissions, embassies and missions abroad, judiciary, 15 ministries, parliament, president’s office, prime minister’s office, and state house Subsector Extrabudgetary units/entities 2.1 National agricultural research organization, referral hospitals, and universities Local Governments Subsector Local governments 5.1 24 oblast, cities (Kyiv and Sevastopol), republic (Crimea) 5.2 175 municipalities, 488 districts Data Coverage Data of central government cover operations of subsectors and Data of local government cover operations of subsector Data of foreign government debt cover direct government debt and guaranteed government debt † In 1999–2001, privatization receipts have been included as part of domestic financing and excluded from net lending minus repayments In 1999, budgetary central government privatization receipts were 694 millions hryvnias, in 2000 they were 2,075.3 millions hryvnias, and in 2001 they were 2,208.0 million hryvnias For local government in 1999–2001, the 2005, International Monetary Fund : Government Finance Statistics Yearbook ©International Monetary Fund Not for Redistribution 553 amounts were 127.8 million hryvnias, 215.7 million hryvnias, and 355.7 million hryvnias, respectively † In 2000, budgetary central government data (Subsector 1) included operations of the Social Insurance Fund (Subsector 3) Starting in 2001, the Social Insurance Fund was liquidated, and at the same time the Accident Social Insurance Fund and the Temporary Disability Social Insurance Fund were established and data for these institutions reported under Subsector † In 1996–2000, budgetary central government data (Subsector 1) included operations of the Unemployment Social Insurance Fund (Subsector 3.3) † In 1994–1996, budgetary central government data (Subsector 1) included operations of the Pension Fund (Subsector 3.1) Accounting Practices Liquidation or complementary period: Not reported Valuation of assets and liabilities: Not reported GFSM 2001 Implementation Plan Not reported This institutional table is based on information reported in or prior to 1996 United Kingdom 112 Accounting Practices Units of General Government Liquidation or complementary period: None Valuation of assets and liabilities: Not reported GFSM 2001 Implementation Plan The cash general government data have been compiled according to GFSM 2001 format This institutional table is based on information reported in 2005 United Arab Emirates 466 Units of General Government Central Government Subsector Budgetary central government 1.1 Cabinet Affairs Office, Federal Audit Bureau, ministries, Ministry of State for Supreme Council Affairs, National Federal Council, presidency, prime minister’s office, Protocol and Hospitality Office, and Supreme Council of Rulers Subsector Extrabudgetary units/entities Not applicable Subsector Social security funds Not applicable State Governments Subsector State governments 4.1 Abu Dhabi: Ruler’s court, executive and consultative councils, presidential court, ruler’s representative east region, ruler’s representative west region, Shari’a court, 11 departments, and municipalities 4.2 Ajman: Ruler’s court, judiciary, departments, and municipality 4.3 Dubai: Ruler’s court, judiciary, 10 departments, and municipality 4.4 Fujairah: Ruler’s court, department, and municipality 4.5 Ras Al-Khaimah: Ruler’s court, judiciary, departments, and municipality 4.6 Sharjah: Ruler’s court, judiciary, departments, and municipalities 4.7 Umm Al-Quwain: Ruler’s court, judiciary, departments, and municipality Local Governments Subsector Local governments 5.1 Not applicable Data Coverage Data in central government tables cover operations of subsector 554 Central Government Subsector Budgetary central government 1.1 143 (approximately) agencies Subsector Extrabudgetary units/entities 2.1 Departments, judiciary, ministries, monarchy, national insurance funds, nondepartmental public bodies such as national museums, and parliament Subsector Social security funds 3.1 National Health Service (not including NHS hospitals that are public corporations) State Governments Subsector State governments 4.1 Not applicable Local Governments Subsector Local governments 5.1 540 (approximately) local councils and local government units Data Coverage Data in central government tables cover operations of subsectors 1–3 (including those of the National Insurance Fund) Data in local government tables cover operations of subsector and are based on information from all local governments Accounting Practices Liquidation or complementary period: Not reported Valuation of assets and liabilities: Not reported GFSM 2001 Implementation Plan Not reported This institutional table is based on information reported in 1999 United States 111 Units of General Government Central Government Subsector Budgetary central government 1.1 Congress; departments; judiciary; major independent offices; presidency; and 90 smaller boards, councils, and offices 1.2 employee retirement funds 1.3 major transportation trust funds 2005, International Monetary Fund : Government Finance Statistics Yearbook ©International Monetary Fund Not for Redistribution Subsector Extrabudgetary units/entities 2.1 Not applicable Subsector Social security funds 3.1 social security funds State Governments Subsector State governments 4.1 50 state governments 4.2 state temporary disability insurance systems 4.3 44 state workers’ compensation systems Local Governments Subsector Local governments 5.1 There are approximately 87,525 units of local governments in the U.S., based on the 2002 Census of Governments, which was first released in 2004 The total includes 38,967 general purpose governments, 35,052 special district governments, and 13,506 public school systems (out of a total of 15,014) that are not dependent on their state or local government Notes: The three major independent offices in component 1.1 are the Environmental Protection Agency, General Services Administration, and National Aeronautics and Space Administration Component 1.2 comprises the Civil Service Retirement and Disability Fund, Foreign Service Retirement and Disability Fund, and Military Retirement Fund Component 1.3 comprises the Airport and Airway Trust Fund and Highway Trust Fund Subsector comprises the Federal Disability Insurance Fund, Federal Hospital Insurance Fund, Federal Old-Age and Survivors Insurance Fund, Federal Supplementary Medical Insurance Fund, Railroad Retirement Fund, and Unemployment Insurance Fund Component 4.2 comprises the California Unemployment Compensation Disability Fund, New Jersey State Disability Benefits, New York Special Fund for Disability Benefits, and Rhode Island Temporary Disability Insurance Component 4.3 includes systems in Arizona, California, Colorado, Idaho, Kentucky, Maryland, Michigan, Minnesota, Montana, Nevada, North Dakota, Ohio, Oklahoma, Oregon, Pennsylvania, Utah, Washington, West Virginia, Wyoming, and smaller-scale workers’ compensation systems in 25 other states Data Coverage Data in central government tables cover operations of subsectors 1–3 Data in the state and local government tables cover operations of subsectors and 5, respectively † Starting in 2001, all data are on a calendar year and accrual basis Data through 2000 are on a fiscal year (ending September 30) and cash basis and financial statistics that pertain to the balance-sheet components of the GFS system To so, possibilities for reporting such information based on the U.S Federal Reserve Bank’s “Flow of Funds” reports will be examined This institutional table is based on information reported in 2005 Uruguay 298 Units of General Government Central Government Subsector Budgetary central government 1.1 Legislature, ministries, and presidency 1.2 Court of accounts, electoral court, judiciary, and Tribunal for Administrative Disputes 1.3 National Administration for Public Education and University of the Republic Subsector Extrabudgetary units/entities FLD (“Fondos de Libre Disponibilidad”) Subsector Social security funds 3.1 Social insurance fund State Governments Subsector State governments 4.1 Not applicable Local Governments Subsector Local governments 5.1 19 departmental governments Data Coverage Data in central government tables cover operations of subsectors 1–3 Data in local government tables cover operations of subsector However, only financing data are available † In 1999 a new integrated financial information system (SIIF) began operating, which provides more complete and detailed data Furthermore, new budget classifications were introduced Accounting Practices Liquidation or complementary period: None Valuation of assets and liabilities: Not reported GFSM 2001 Implementation Plan Not reported This institutional table is based on information reported in 2005 Vanuatu 846 Accounting Practices Liquidation or complementary period: None Valuation of assets and liabilities: Data on government debt (liabilities) and assets are valued at book value (historic cost) for financial liabilities and assets Fixed capital assets are valued at current prices net of depreciation GFSM 2001 Implementation Plan Data from 2001 onwards reflect full movement to calendar-year estimates based on accrual accounting, which is consistent with the U.S National Income and Product Accounts Over the next three years, it is planned to research and expand the economic Units of General Government Central Government Subsector Budgetary central government 1.1 Ministries, parliament, and presidency Subsector Extrabudgetary units/entities 2.1 Community Development Fund 2.2 European Union Stabex Fund 2.3 Forum Fisheries Agency 2.4 27 special funds Subsector Social security funds 3.1 Not applicable 2005, International Monetary Fund : Government Finance Statistics Yearbook ©International Monetary Fund Not for Redistribution 555 State Governments Subsector State governments 4.1 Not applicable Local Governments Subsector Local governments 5.1 Municipalities of Luganville and Port Vila 5.2 provinces year and 12 additional months from the following year In that period no new expenditure commitments are allowed; only payments of prior commitments that were not canceled within the fiscal year are allowed Valuation of assets and liabilities: Not reported GFSM 2001 Implementation Plan Data Coverage Data in central government tables cover operations of subsectors 1–3 Data in local government tables cover operations of subsector The compiling office is preparing an implementation plan, which includes an evaluation of the resources needed This institutional table is based on information reported in 2004 Vietnam 582 Accounting Practices Liquidation or complementary period: Not reported Valuation of assets and liabilities: Not reported Units of General Government GFSM 2001 Implementation Plan Not reported This institutional table is based on information reported in 1998 República Bolivariana de Venezuela 299 Units of General Government Central Government Subsector Budgetary central government 1.1 Attorney general’s office, comptroller general’s office, national assembly, judiciary, ministries, national electoral council, presidency, supreme court, vice presidency Subsector Extrabudgetary units/entities 2.1 251 decentralized administrative entities Subsector Social Security Funds 3.1 Armed Forces Social Security Institute 3.2 Ministry of Education Personnel Social Security Institute 3.3 Technical Staff of the Judiciary Police Social Security Institute 3.4 Venezuelan Institute of Social Security State Governments Subsector State governments 4.1 24 state governments Local Governments Subsector Local governments 5.1 335 local governments Data Coverage Data in central government tables cover operations of subsector and component 3.4 † Data from 1998 onward are reported by the Ministry of Finance (Oficina de Estadísticas de Finanzas Públicas) Earlier data were reported by the Central Bank † For 1990–93, each revenue item has been reported on a cash basis, without including payments in documents For all other years, the amounts paid in documents are included in item adjustment to cash basis with negative sign Accounting Practices 556 Liquidation or complementary period: The fiscal year ends December 31 of each year However, the budgetary execution for the budgetary central government includes the 12 months of the corresponding Central Government Subsector Budgetary central government 1.1 Agencies, bureaus, institutes, ministries, national assembly, and office of the prime minister Subsector Extrabudgetary units/entities 2.1 Export Support Fund (formerly the Price Stabilization Fund) 2.2 National Development Support Fund 2.3 Reforestation Program lending Fund 2.4 Restructuring Support Fund 2.5 Sinking Fund Subsector Social security funds 3.1 General Security Fund 3.2 Health Fund State Governments Subsector State governments Not applicable Local Governments Subsector Local governments 5.1 District government for 598 districts 5.2 Commune governments for 10,500 communes, district towns, and wards 5.3 Provincial governments for 61 provinces 5.4 Various funds at the local government level Data Coverage Data in the general government tables cover the operations of subsectors and (5.1, 5.2, and 5.3) Accounting Practices Liquidation or complementary period: Not reported Valuation of assets and liabilities: Not reported GFSM 2001 Implementation Plan Not reported This institutional table is based on information reported in 2001 Yemen, Republic of 474 Units of General Government Central Government Subsector Budgetary central government 1.1 Centers, council of consultancy, council of deputies 2005, International Monetary Fund : Government Finance Statistics Yearbook ©International Monetary Fund Not for Redistribution (parliament), judiciary, ministries, presidency, prime minister’s office, and universities 1.2 municipal and 17 provincial administrations Subsector Extrabudgetary units/entities 2.1 General Board for Agricultural Development 2.2 General Board for Agricultural Research 2.3 General Board for Al-Thawra Hospital 2.4 General Board for Development of Eastern Region 2.5 General Board for Development of Tihama 2.6 Martyrs’ Bureau 2.7 Ministry of Interior Employee Fund 2.8 Promotion of Agricultural and Fisheries Production Fund 2.9 Roads and Bridges Maintenance Fund 2.10 Social Development Fund 2.11 Social Welfare Fund 2.12 Waqf Fund (religious endowments authority) 2.13 Youths and Sports Care Fund Subsector Social security funds 3.1 General Authority for Social Security (Government and Public Enterprise Employees’ Pension Fund) 3.2 Defense Employees’ Pension Fund State Governments Subsector State governments Not applicable Local Governments Subsector Local governments Not applicable Data Coverage Data in budgetary central government tables cover operations of subsector † From 1997 onward, components 2.7–2.11, 2.13, and 3.2 were included in the coverage of subsector † From 1996 onward, data on expenditure for agriculture, forestry, fishing, and hunting affairs and services include subsidy schemes supporting the importers of agricultural products and the producers of petroleum products On May 22, 1990, the Yemen Arab Republic and the People’s Democratic Republic of Yemen merged to become a single state—the Republic of Yemen Accounting Practices Liquidation or complementary period: Not reported Valuation of assets and liabilities: Not reported GFSM 2001 Implementation Plan Not reported This institutional table is based on information reported in 1998 Zambia 754 Units of General Government Central Government Subsector Budgetary central government 1.1 Departments, House of Chiefs, judiciary, ministries, national assembly, and presidency Subsector Extrabudgetary units/entities 2.1 Agencies, funds, and institutions Subsector Social security funds 3.1 Workmen’s Compensation Fund State Governments Subsector State governments 4.1 Not applicable Local Governments Subsector Local governments 5.1 55 districts councils Data Coverage Data in budgetary central government tables cover operations of subsector Subsector comprises Bangwelu Water Transport, Copperbelt University, counterpart funds of budgetary organizations, Government Communication Flight, Government Stores Department, Hostel Board of Management, Industrial Plantations Division, Land Development Services Account, miscellaneous funds, Mweru Water Transport, Prices and Income Commission, special (revolving) funds, state-supported schools, University of Zambia, and Zambia National Tourist Bureau Data in local government tables cover operations of subsector Accounting Practices Liquidation or complementary period: Not reported Valuation of assets and liabilities: Not reported GFSM 2001 Implementation Plan Not reported This institutional table is based on information reported in 1997 2005, International Monetary Fund : Government Finance Statistics Yearbook ©International Monetary Fund Not for Redistribution 557 This page intentionally left blank ©International Monetary Fund Not for Redistribution Notes ©International Monetary Fund Not for Redistribution .. .GOVERNMENT FINANCE STATISTICS YEARBOOK ©International Monetary Fund Not for Redistribution GOVERNMENT FINANCE STATISTICS YEARBOOK Vol XXIX, 2005 Prepared by the IMF Statistics Department... vi 2005, International Monetary Fund : Government Finance Statistics Yearbook ©International Monetary Fund Not for Redistribution PREFACE The 2005 Government Finance Statistics Yearbook (GFS Yearbook) ,... Subscriptions International Financial Statistics (IFS), Balance of Payments Statistics (BOPS), Direction of Trade Statistics (DOTS), and Government Finance Statistics (GFS) are available on CD-ROM
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