Outcome of the Central Government Budget
ESV compiles and publishes the outcome of the central government budget both monthly and annually. The outcome is based on the central government agencies' reports in the central government information system Hermes.
ESV compiles and publishes the outcome of the central government budget every month. The publishing of the previous month's outcome is done no later than the last working day of each month.
The outcome includes:
- report of expenses by expenditure area
- report of revenues by revenue area
- comments on outcome and significant deviations compared with the previous year.
Every year, ESV compiles the outcome of the central government budget for the past year. The outcome thereafter becomes part of the Government's annual report to the Riksdag (government.se), which is compiled in the Central Government Annual Report.
The outcome is based on the agencies' reporting of outcomes in the central government information system Hermes and the Riksdag's decision on the budget.
The agencies conclude their reports in February when the financial year ends. ESV submits the final outcome to the Government no later than 15 March.
The outcome includes
- report of outcome by expenditure area
- report by revenue area
- comparison with the central government budget and the amende budget
- comparison with the previous year
- comments on deviations from the budget
- supplementary tables, analyses and comments.
ESV also compiles a statistics publication, time series, central government budgets, etc. The publication primarily contains time series of the central government budget in different cross-sections.
Central Government Annual Report
Every year, the Government submits an annual report of the entire central government operations to the Riksdag. ESV produces a basis for the Central Government Annual Report. This basis consists of a sheetstatement of financial performance and a statement of finanacial position, as well as a cash flow statement with notes for all central government agencies.
The statement of financial performance and statement of financial position are consolidated, i.e., they are produced with methods corresponding to those used in consolidated financial accounts.
ESV's basis for the Central Government Annual Report also contains other supplementary information on e.g., contributions to and subsidies from the EU, central government debt in the form of a general summary of the entire central government sector, including the old age pension system and government enterprises.
ESV's basis is submitted to the Government on 15 March every year and thereafter becomes part of the Central Government Annual Report. The basis is built on a foundation of the central government agencies' annual reports and the information the agencies have reported in central government's information system Hermes, as well as other supplementary information.
ESV produces national accounting information for the central government. This is referred to as the basis for the central government net lending. The starting point of the calculations is the rules, definitions and classifications that apply to the 27 Member States of the EU.
The result of the calculations forms the basis of the national accounting calculations at Statistics Sweden (SCB) and is used for financial analysis. The result is also used to calculate EU contributions and follow up EU countries' economic situation. To a certain extent, the net lending is also used in auditing in accordance with the convergence criteria.
We perform the calculations on a quarterly basis and publish the results within two months of the end of the quarter.
Official statistics on the central government budget, etc.
The ESV is a statistics agency for the central government budget in the area of Public Finances.
Each year, the ESV compiles the publication “Time Series of the Outcome of the Central Government Budget”, which is published in the series “Sweden's Official Statistics”. In addition to reporting the outcome by expenditure and revenue areas, it contains real economic distribution and the appropriate allocation of expenditure to the various cuts.