Expenditure and revenue

Expenditure and revenue of public budgets are subdivided into expenditure and revenue according to current accounts, according to capital accounts, and special funding operations.

• Expenditure/revenue according to current accounts: Total of all expenditure and revenue usually occurring regularly as part of administrative processes and of the operation of facilities and institutions and not affecting the assets (staff expenditure, continuous expenditure on material and equipment, interest payments and interest received, grants and subsidies for current purposes, revenue from charges, taxes), adjusted for payments from the same level.
• Expenditure/revenue according to capital accounts: Total of all expenditure and revenue leading to changes in assets or serving the purpose of funding investments of other institutions, without being special funding operations (construction work, purchase or sale of non-financial assets, grants and subsidies for investments, other transfers of assets, loan grants and reflux), adjusted for payments from the same level.
• Adjusted expenditure/revenue: Total of expenditure/revenue according to current accounts and capital accounts.
• Special funding operations: Total of cross-period financial transactions balancing the overall budget of an authority.