Metadata: General Government Operations

0. Prerequisites
0.1 Legal environment

0.1.1 Responsibility for collecting, processing, and disseminating statistics

Ministry of Finance
The Ministry of Finance is responsible for dissemination of the fiscal data on general government operations, central government operation, information on central government debt and debt guaranteed by the central government.

Central government debt
The compilation and dissemination of the budget execution data are conducted in accordance with the terms and conditions established in the following legislation:

1. Budget Code of the Republic of Belarus (No. 412-Z of July 16, 2008);

2. Law on Accounting and Reporting (Law No.57-Z of Jule 12, 2013);

3. Law on Local Government and Self-government in the Republic of Belarus (Law No. 108-Z of January 4, 2010);

4. Edict of the President of the Republic of Belarus on the Approval of the External Government Loans and the External Loans Guaranteed by the Government Regulation (Edict No.252 of April 18, 2006);

5. Regulation of the Ministry of Finance of the Republic of Belarus on Approval of the Budget Classification of the Republic of Belarus (Regulation No.208 of December 31, 2008);

6. Law on the budget of the extra-budgetary Social Protection Fund of the Republic of Belarus for 2020 year (Law No. 268-Z of December 16, 2019);

7. Tax Code of the Republic of Belarus.

This legislation provides adequate support for the production of data on general government operations.

0.1.2 Data sharing and coordination among data producing agencies

Ministry of Finance
Data sharing and coordination among the Ministry of Finance, the Ministry of Economy, the National Bank, and the Belstat are adequate.

0.1.3 Confidentiality of individual reporters' data

Ministry of Finance
The confidentiality of data reported is protected by the following laws:

- Law on State Statistics (law No. 345-Z of November 28, 2004);

- Law on Civil Service (law No. 204-Z of June 14, 2003).

0.1.4 Ensuring statistical reporting

Ministry of Finance
General Government operations
Budget Code enforces each administrator of the budgetary funds to submit to the MoF budget execution reports with deadlines and periodicity established by the MoF. Budget Code also states that the MoF has to prepare and submit to the Government – by March 1 – republican budget execution report. The Government submits this report to the President for presentation to the Parliament no later then fife months after the last day of the fiscal year.

0.2 Resources

0.2.1 Staff, facilities, computing resources, and financing

Ministry of Finance
The staff`s qualifications are adequate to perform the required compilation tasks. Software and computer resources used for compiling GFS are adequate.

0.3 Relevance

0.3.1 Monitoring user requirements

Ministry of Finance
General Government operations
The Ministry of Finance provides the opportunity for users` feedback when statistical data and methodological updates are distributed. The frequently asked questions are taken into account for future quality improvements in fiscal data.

0.4 Quality management

0.4.1 Quality policy

Ministry of Finance
The data compilation is in line with the SDDS requirements. The quality is insured by the legislation and internal regulations.

0.4.2 Quality monitoring

Ministry of Finance
General Government operations
The execution of Republican budget is monitored by the MoF and the State Control Committee. Also, for monitoring purposes, the MoF and local administrative authorities at the higher territorial level have the rights to request any information related to local budgets execution.
Efforts are made to ensure the internal consistency of the data and to improve quality. For instance, the MoF is:
• monitoring the budget units operations to achive more complete institutional coverage;
• improving the budget classifications and their manuals;
• posting fiscal data series on the MoF`s website;
• developing new software, installing additional communication facilities.

1. Integrity
1.1 Professionalism

1.1.3 Commenting on erroneous interpretation and misuse of statistics

Ministry of Finance
The MoF is empowered to respond to misinterpretation and/or misuse of fiscal data. In case of misinterpretation or misuse, the MoF prepares and disseminates explanatory notes to help correct the mistakes/misuses of the data.

1.2 Transparency

1.2.1 Disclosure of terms and conditions for statistical collection, processing, and dissemination

Ministry of Finance
The public has unimpeded access to the Budget Code and the broad legal framework for collection, compilation, and dissemination of the fiscal data.

1.2.2 Internal governmental access to statistics prior to release

Ministry of Finance
No agency outside the Ministry of Finance has access to data prior to publication.

1.2.4 Advance notice of major changes in methodology, source data, and statistical techniques.

Ministry of Finance
The public is informed of major changes in methodology through the publication of new legislative acts.

1.3 Ethical standards

1.3.1 Guidelines for staff behavior

Ministry of Finance
The ethical standards guiding staff behavior are
(a) the Law on Civil Service in the Republic of Belarus,
(b) the labor contracts provisions, and
(c) functions and responsibilities of the MoF staff.

2. Methodology
2.1 Concepts and definitions

2.1.1 Concepts and definitions

Analytical Framework: The methodology for compiling government finance statistics is broadly consistent with the analytical framework set out in the IMF's Manual on Government Finance Statistics 2014 (MGFS 2014).
The government finance statistics reported for publication in the IMF's Government Finance Statistics Yearbook is presented following the format of the GFSM 2014.
Relationship with international guidelines: Major fiscal aggregates of the compiled general government operations are based on the MGFS 2014.

2.2 Scope

2.2.1 Scope

Scope of the data
Institutional coverage of general government in reported data: Data are disseminated on general government operations covering budgetary accounts of central government units (Republic government units), Social Protection Fund of the Ministry of Labor and Social Protection of the Republic of Belarus (SPF), and local government units (local budgets).

The SPF encompasses the functions of the social insurance (including pension insurance).

According to the Law on the Republican Budget for 2020, the republican budget includes following state earmarked budgetary funds:
1. Republic Centralized Innovation Fund;
2. The National Development Fund;
3. Republic Road Fund;
4. Republic Fund for Universal Communications and Informatization Services;
5. Republic Civil Aviation Fund.

Local budgets include budgets of the regions and the city of Minsk, cities, districts, town, semiurban centers, and rural Soviets.

According to the Law on the Republican Budget for 2020, local budgets include the resources of:
Local Innovation Funds.

Exceptions to coverage
Resources of another extrabudgetary funds, as well as proceeds from extrabudgetary activities of organizations supported by the budget, are not included in general government operations.

2.3 Classification/ sectorization

2.3.1 Classification/sectorization
Classification system: The budget classification of the Republic of Belarus is a systematized grouping of revenue, expenditure, sources of budget deficit financing that provide for republican and international compatibility of the mentioned indicators.

Classification of budget revenue: The classification of budget revenue is a grouping of budget revenue in accordance with underlying legislative acts. The national presentation of budget revenue is in line with the GFSM 2014 except for including some of the transactions in financial and non financial assets in revenue data (e.g. disposal of fixed, land, inventories, valuables).

Functional classification of budget expenditure: The functional classification of budget expenditure reflects the allocation of budget funds for the performance of the main functions of government. The national functional classification is based on the Classification of the Functions of Government published by the United Nations and adopted in the GFSM 2014.

2.4 Basis for recording

2.4.1 Valuation

All cash transactions reflect actual prices. Amounts denominated in foreign currency are converted to Belarusian rubles at the official exchange rates, as provided by the NBRB.

2.4.2 Recording basis
Accounting basis: Revenue and expenditures are recorded on a cash basis for compilation of fiscal data. All financing data, except arrears, are recorded on a cash basis, in line with the MGFS 2014.

Complementary period: None.

2.4.3 Grossing/netting procedures
Adjustments for grossing and netting of transactions: Most transactions are shown on a gross basis, in line with the MGFS 2014. Tax refunds are deducted from tax revenue, and financing is presented on a net basis.

3. Accuracy and reliability
3.1 Source data

3.1.1 Source data collection programs

Data sources: Budget execution data are maintained in the Ministry of Finance, including:
budget execution and deficit financing data, recorder by the State Treasury Department of the Ministry of Finance
foreign deficit financing data, recorded by Public Debt Department of the Ministry of Finance.

3.1.2 Source data definitions, scope, classifications, valuation, and time of recording

The budget classifications of revenue and functional classification of expenditure are brought closer to the MGFS 2014.

3.1.3 Source data timeliness

Source data timeliness is in line with the SDDS requirements.

3.2 Assessment of source data

3.2.1 Source data assessment

Verification procedures are in place to assess the accuracy of the budget execution data and some additional resources are planned. There are reviews and revisions of the data reported, and comparison of data reported with indicators prepared for this purpose in the Treasury. The results of these reviews are monitored and made available to guide planning.

3.3 Statistical techniques

3.3.2 Other statistical procedures

Consolidation: The data are presented on a consolidated basis, with transactions between the units of the general government sector (republican budget), SPF and local budgets), eliminated from the data.

3.4 Data validation

3.4.2 Assessment of intermediate data

All discrepancies between GFS and intermediate budgetary data, and those between the intermediate budgetary data and accounting series, are investigated.

3.4.3 Assessment of discrepancies and other problems in statistical outputs

Detected statistical discrepancies are investigated and resolved.

3.5 Revision studies

3.5.1 Revision studies and analyses
No revision studies are in place.

4. Serviceability
4.1 Periodicity and timeliness

4.1.1 Periodicity

4.1.2 Timeliness
No later than five month after the end of the reference period.

4.2 Consistency

4.2.1 Internal consistency
Statistics are consistent within the dataset.

4.2.2 Temporal consistency
Fiscal data are consistent with expected trends and reflect discretionary changes, external shocks, and developments of economic activity.

4.2.3 Intersectoral and cross-domain consistency
Discrepancies with the national accounts: Budget execution data of the Ministry of Finance are the main source for the national accounts estimates for the government sector compiled by National Statistical Committee. There are, however, discrepancies between national accounts and government finance statistics due to differences in data sources. The national accounts use an accrual basis and include all extrabudgetary operations.

4.3 Revision

4.3.1 Revision schedule
Data may be preliminary when first released. Generally, revised data are published in the next publication.

4.3.2 Identification of preliminary and/or revised data
If data are preliminary, special comments and/or footnotes are added. Generally, revised data are published in the following publication.

4.3.3 Dissemination of revision studies and analyses
No revision studies and analyses are analyses undertaken.

5. Accessibility
5.1 Data

5.1.1 Statistical presentation

Data on general government operations are disseminated in thousands of rubles (BYN) and cover operations of republican and local government units (encompassing state earmarked budgetary funds, and the Social Protection Fund of Ministry of Labor and Social Protection of the Republic of Belarus (SPF)). Resources of other extrabudgetary funds, as well as proceeds from extrabudgetary activities of organizations supported by the budget, are not included in general government operations.

The general government sector is comprised of the following: the central government (republican government units), SPF and local governments units.

Data are disseminated on:
balance (deficit/surplus)
financing, broken down into:
• domestic bank financing
• domestic nonbank financing, and
• foreign financing.

The financial year is the same as calendar year.

5.1.2 Dissemination media and format

5.1.3 Advance release calendar
The release dates for the current month and for the are posted on the following website of the Ministry of Finance of the Republic of Belarus:

5.1.4 Simultaneous release
Fiscal data are available to all users simultaneously.

5.2 Metadata

5.2.1 Dissemination of documentation on concepts, scope, classifications, basis of recording, data sources, and statistical techniques

The main regulatory documents are:

1. Annual Laws on the Republican Budget (e.g. law 269-Z of December 16, 2019)

2. Regulation of the Ministry of Finance of the Republic of Belarus on Approval of the Budget Classification of the Republic of Belarus (Regulation No.208 of December 31, 2008);

These documents are available (in Russian) on the website of the National Center of Legal Information of the Republic of Belarus:

5.2.2 Disseminated level of detail
The unified format is used for all users.

5.3 Assistance to users

5.3.1 Dissemination of information on contact points
A contact person is identified and the name, email, and telephone number are included on the MoF’s web site.

printed version