JHS 199 Budget and plan of municipalities and joint municipal authorities

This recommendation, i.e. the definition of a common structure, promotes the obligation imposed on municipalities by the new Municipality Act (section 109) to publish budgetary and financial plan data on the public information network and to ensure that the information is published in a harmonised format for further use of the information. In particular, a harmonised presentation of information is needed in relation to the knowledge base and development of the municipal economy programme. The focus of the recommendation is on municipalities and joint municipal authorities, including commercial establishments and balance sheet units. The recommendation also takes into account the perspective of the municipal group. The manual annexed to the Recommendation guides the preparation of binding information in the correct format (application guide).