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The reconciliation of primary accounting data for government entities and balances according to statistical measures: The case of the European Excessive Deficit Procedure Table 2

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  • Giovanna Dabbicco

Abstract

This article examines the scope and size of adjustments made by statisticians on source data from public accounting systems in EU member states to reach harmonised statistical measures. The article focuses on EDP Table 2 which shows the reconciliation from cash/cash modified or accrual public accounting to ESA 95, analyses the potential changes needed to EDP Table 2 if public accounting is on a full accrual/IPSAS basis, and proposes a possible way forward for better reconciling the relevant reporting balances. The analysis takes into account the study carried out by the European Commission report on the “Suitability of International Accounting Standards for the Public Sector (IPSAS) for the EU member states”, and the differences between statistical reporting and IPSAS highlighted by IPSASB in the consultation paper on “IPSASs and Government Finance Statistics”.

Suggested Citation

  • Giovanna Dabbicco, 2013. "The reconciliation of primary accounting data for government entities and balances according to statistical measures: The case of the European Excessive Deficit Procedure Table 2," OECD Journal on Budgeting, OECD Publishing, vol. 13(1), pages 31-43.
    • Handle: RePEc:oec:govkaa:5k409g5913xq
    DOI: 10.1787/budget-13-5k409g5913xq
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    More about this item

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • E63 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Comparative or Joint Analysis of Fiscal and Monetary Policy; Stabilization; Treasury Policy
    • H61 - Public Economics - - National Budget, Deficit, and Debt - - - Budget; Budget Systems
    • H62 - Public Economics - - National Budget, Deficit, and Debt - - - Deficit; Surplus
    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration

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