Annual budget documentation

The budget documentation sets out the macroeconomic and fiscal assumptions on which the budget is based

Review of the Budget Law and its accompanying documentation.

The budget documentation provides medium-term projections for general government balance, revenue and expenditure

Review of the Budget Law and its accompanying documentation. Projections are made on the basis of the European System of National and Regional Accounts (ESA) or Government Financial Statistics (GFS).

The budget documentation indicates the latest estimates of the budget balance, revenue and expenditure of the current year for comparison

Review of the Budget Law and its accompanying documentation.

The budget documentation provides information on the approved new policy initiatives

Review of the Budget Law and its accompanying documentation.

The budget documentation provides information on fiscal risks including contingent liabilities

Review of the Budget Law and its accompanying documentation.

The budget documentation includes non-financial performance information

Review of the Budget Law and its accompanying documentation to meet the criteria, the non-financial performance information must present links between the budget and the government’s policy objectives on outcome and output level consistent with relevant policy planning documents.

The budget documentation provides information on tax expenditures

Review of the Budget Law and its accompanying documentation.

Extra-budgetary expenditures and revenues (%)

Review of the Budget Law and its accompanying documentation. Review of financial reports and calculation of the ratio of extra-budgetary expenditures and revenues to the total expenditures and revenues, expressed as a percentage. Points are allocated based on the percentage of extra-budgetary expenditures and revenues of the total expenditure and revenues (x): • x > 5% = 0 points. • 5% ≥ x > 1% = linear function. • x ≤ 1% = 2 points.