Financial indicators for municipalities

The information shall be uploaded by authorised municipal persons in accordance with the procedure and within the time limits laid down by the Minister of Finance in the system for collecting reporting data from the ISO municipalities, in accordance with the instructions of the Ministry of Finance pursuant to Articles 133 and 167 of the Public Finances Act. The report shall be drawn up on a quarterly basis. Unit of measurement — BGN. The scope — compliance with the conditions under Articles 94 and 130a of the Public Finances Act. Concepts and definitions: The municipality is the main administrative-territorial unit in which local self-government is carried out in accordance with the Local Self-Government and Local Administration Act. The municipality is a budgetary organisation and the mayor is the primary budget usher under the Public Finance Act. Expenditure liabilities are the pecuniary liabilities for expenditure available at the end of the relevant reporting period, excluding liabilities for personnel costs, pensions, interest on debt (including government and municipal guaranteed debt), taxes and other public government and municipal receivables. Provisions for liabilities under the accounting legislation applicable to budgetary organisations, liabilities representing debt and expenditure commitments are not expenditure liabilities. The indicator is calculated by the Ministry of Finance (MF) on the basis of the closing balances of the relevant synthetic accounts from Section 4 of the Budgetary Organisations’ (BBO) Accounts representing revenue items (excluding the accounts provided for in the ABS for reporting liabilities for a specific type of expenditure not covered by the item of expenditure liabilities, as well as the accounts for liabilities that constitute revenue items such as account 4071). The planned amount of expenditure is determined on the basis of data from the specified cost plan of the municipality’s quarterly statement (Sections II and III(B) of the ECO). The ‘expenditure’ indicator of the municipality’s budget includes the total amount of expenditure reported for state, local activities and additional funding under the budget of the municipality. These are the amounts reported under the following paragraphs and sub-paragraphs of the ECO: costs of salaries, salaries and social contributions of staff (under §§01-00; §§02-00; §§05-00; §§08-00), current maintenance costs (§§10-00; §§46-00), interest expenses under §§21-00; §§22-00; §§25-00; §§26-00; §§27-00; §§28-00; §§29-00), social expenses and scholarships (§§40-00; §§42-00), subsidies and transfers (§§43-00; §§45-00; §§49-00), capital expenditure (under §§51-00; §§52-00; §§53-00; §§54-00) and capital transfers (§§55-00). Expenditure commitments available at year-end are all expenditure commitments, regardless of when they were made, which remained outstanding/unrealised at the end of the year and are to be implemented/implemented in whole or in part in subsequent budget years. The item “available at year-end expenditure commitments” includes the closing balance of the 9200 Expenditure Commitments — Stocks account of the SBA (by the Budget Reporting Group). Available at year-end arrears on the budget of the municipality are reported by the municipality arrears in Section 9- Off-balance sheet accounts from 9921 to 9929 of the working balance sheet of the municipality, reporting group “Budget” for the relevant period.