Budget implementation — Expenditure by functional classification

Monthly outturn data are made available monthly after the publication of the Budgetary Outturn Synthesis (SEO). The source of the data is SEO, which integrates data from all entities of the Central Administration. The data are presented from a consolidated and public accounting perspective, i.e. they cover expenditure accumulated up to the month to which SEO reports. Expenditure and revenue exclude flows relating to financial operations (financial assets and liabilities) as well as off-budget transactions. The dimensions of analysis represent the various perspectives under which the data are presented and are substantially reflected in the assessment of budgetary data. The functional dimension uses an international classifier, the Classification of Government Functions, abbreviated as COFOG — _Classification of the Functions of Government_. This classification specifies the typical purposes and activities of the State (in a broad sense) and highlights the allocation of public resources to the various macro functions of the State: sovereignty, social and economic.