Budget Tables of Government

— B-tables are the open datasets behind the fiscal laws. Each rule concerns an item item, detail information and the budgeted amount. The budget is divided into 22 chapters. Each chapter is divided into policy articles, this is the level at which the policy objectives are formulated, the Chamber exercises its budgetary right, and the Court of Auditors assesses efficiency and effectiveness. The official budget documents show the budgetary impact of the policy to the level of detail and regulation per budget article. — In this dataset, the budget articles are divided into items, financial instruments (how the money is spent, for example by grants, loans, or assignments) and the specific arrangements or recipients. In the open data, the amounts are indicated at the lowest available level, mostly regulation level. — Each budget article contains expenditure, liabilities and revenue. The expenditure is the main component of the dataset and shows in detail what the money is spent on. Obligations are the legally entered into commitments in the year — for example in contracts — which are or have already come to payoffs. The liabilities are represented as a percentage legally mandatory of expenditure and as an amount (x1000) per budget article. Revenue is often indicated in more detail, e.g. on a budget item line. Please note: revenue appears as positive amounts in the budget, but is actually a negative expenditure as part of the “expenditure side” of the budget. These should then be subtracted. — The budget has several phases: the Budget Bill, the Budget Act as adopted, the First Supplementary Budget, the Second Supplementary Budget, and the Final Act. There are five amounts per line. Amount T represents the year in which the budget is implemented. T-2, T-1 are the achievement figures for previous years, T+ 1 and T+ 2 are the estimates for the two years after the budget. An exception is the final law, here are the realisation figures of year T, and the four years before.