The Territorial Public Accounts (CPT) give information about:

– the Public Administration – the Extended Public Sector The Public Administration is made up of authorities, which mostly produce no-market services. The Extended Public Sector, which is part of the PA, also comprises the Extra Sector PA. Precisely, within this sector, both local and central authorities produce services in the public interest.

Moreover, the Extra Sector PA at a central level includes National Public Enterprises, in other words, affiliated enterprises, which present significant financial flows, with a particular focus on capital cash outflows. On the other hand, the Extra Sector at a local level is made up of more than 3500 local Public Enterprises, and it is composed of authorities considered by the regional cores CPT. In addition, they are not organically considered by any statistics source

The territorial allotment of cashflows (regionalisation) Only in few limited cases, the recorded authorities have a precise territorial structure of their accounting data. As a result, it is necessary to develop allotment criteria to territorially break down national data of the different income statement transactions reported in the financial reports. These criteria differ as far as the cash in- and outflow and they are, moreover, illustrated in the methodological guide.

Once the reporting system is individualized, the following step consists of establishing the classification criteria of the cash flows of the financial reports of the authorities, in other words, the allocations to the diverse income statement and sectorial items required by CPT methodology. The income statement and sectorial classification, traditionally attributable to public accounting, guarantee a certain degree of flexibility to meet the requirements for the analysis.

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Last update

21 June, 2021