Quarterly data

Data corpus

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. Data are not consolidated and reflect cash accounting.

Central government S.1311: 
Main units: Data are drawn from the cash accounting „Finanzierungshaushalt“ (data is also published on the webpage of the ministry of finance). 
Data for extra-budgetary funds and bodies are estimated on the basis of ESA 95 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 Rechnungsverordnung” (VRV). The definition of revenue and expenditure categories as well as the balance (“Finanzierungssaldo: Maastricht-Ergebnis”) follow an amendment of the VRV, the “Rechnungsquerschnitt”.  
Data for extra-budgetary funds and bodies are estimated on the basis of ESA 2010 annual data.

Local government S.1313 (including Vienna):  
Main units: Local government data are based on cash local government data (until 2015 data are estimated based on cash data of 152 local government 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“. 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“.

Methodological Transition of cash data to ESA data

The methodological transition from monthly and quarterly (six pack) cash data to quarterly ESA data is summarized in the methodological reconciliation table (PDF, 19KB).