The quarterly cash data on expenditure, revenue and the overall balance of general government (central government, state government, local government, social security funds) are obtained from the quarterly cash statistics.
The cash statistics present data on the actual expenditure and actual revenue of the core and extra budgets for the quarter that has just ended. Detailed information on the quarterly cash statistics is available in German (Erläuterungen zur Statistik, Qualitätsbericht).
In contrast to the monthly data published in accordance with the EU Budgetary Frameworks Directive, the quarterly cash data are consolidated values for each subsector of general government, id est they are aggregate data for the core and extra budgets. Payment flows between the core and extra budgets are eliminated. Further differences between the cumulated monthly and the quarterly cash data are due to corrections, delayed entries and plausibility checks made in cash statistics.