Budgetary developments in Germany (public finance statistics)

These national public finance statistics contain data on the budgetary developments of central, state and local government, the social security funds and general government according to the definition in the German public finance statistics, which is largely based on transactions booked in the budgets.

Unlike the national accounts, the national public finance statistics also include financial transactions.

Furthermore, revenue and expenditure are mostly booked on a cash basis rather than an accrual basis.