High frequency monthly data cover central and state government as well as social security funds and are published by the end of the subsequent month. Monthly and quarterly data published under Six Pack are cash data and follow different national accounting practices, thereby differ from standardized National Accounts data which follow the European System of Accounts (ESA), see overview (PDF, 69KB). The aim of high frequency data is to facilitate timely and regular public availability of infra annual data.
Data include revenues (inflows), expenditures (outflows) and the balance. For main units also subcategories are available, which reflect the structure of the underlying data source as opposed to ESA data classifications. Data are not consolidated and reflect cash accounting.
Central government S.1311:
Main units: Data are drawn from the cash accounting „Finanzierungshaushalt“
(data are also published on the webpage
of the ministry of finance)
Data for extra-budgetary funds and bodies are estimated on the basis
of ESA 2010 annual data.
State government S.1312 (excluding Vienna):
Main units: Raw cash („IST“) data are structured according to the
accounting regulations of state and local governments „Voranschlags-
und Rechnungsabschlussverordnung” (VRV). The definition of revenue
and expenditure categories as well as the balance (“Finanzierungssaldo:
Maastricht-Ergebnis”) follows an amendment of the VRV, the “Rechnungsquerschnitt”.
Data for extra-budgetary funds and bodies are estimated on the basis
of ESA 2010 annual data.
Social Security Funds S.1314:
Main units: Data are drawn from the financial plan on cash basis „Finanzplan
laut Rechnungslegungsvorschrift §18“. Total revenues and expenditures
as well as the balance are published by the end of the following month.
Detailed data categories structured by month follow at the end of each
quarter. Main units are units which belong to the Federation of Austrian
Social Insurance Institutions “Hauptverband der österr. Sozialversicherungsträger”
(excluding company health insurance funds and the pensions insurance
of the notaryship), including care allowance, special assistance under
the Special Assistance Act and assistance according to the nightshift
workers law.
Other units of the Sector S.1314 (other health welfare institutions
“Krankenfürsorgeanstalten (KFA)”, company insurance funds, small
pension insurances and other small units) are estimated on the basis
of ESA 2010 annual data.
Units which are classified within the subsectors S.1311-S.1314 are published in the list „Sektor Staat, Einheiten“.
The methodological transition from monthly and quarterly (six pack) cash data to quarterly ESA data is summarized in the methodological reconciliation table (PDF, 19KB).