How we collect data
For the authorities registered locally, the next step is to analyze, on the one hand, the final statements (authorities in financial accounting) and, on the other hand, the annual balance sheets (authorities in income statements), under the guidelines of the methodological guide.
The Sardinia CPT Database recreates, for each body that belongs to Expanded Public Sector, regional cash in-, and outflows based on the public body’s balance sheets. The nature of the CTP data is therefore financial: the reported flows are organized under a Profit & Loss distribution, which follows that one adopted in the Public Bodies financial statements compilation. Here, the financial Accounting criteria is adopted: a comprehensive picture of all the cash flow transaction recorded by the public bodies is represented.
21 June, 2021