Local self-government expenditures

Local self-government expenditures include all payments from the consolidated budget account incurred for current expenditures, transfers, capital expenditures, loans, debt repayment and payments from reserves.

Capital expenditures

Capital expenditures include all expenditures incurred as payments for the construction and purchase of new facilities intended for public spending, capacity extension, reconstruction or technical rationalisation.

Such expenditures refer to local infrastructure, construction facilities, providing utilities at buildable land, equipment, corrective maintenance, etc.

Transfers to institutions, individuals, nongovernmental and public sectors

Transfers refer to payments without a counter-service being done in return, and which refer to transactions among public spending participants, title holders for public spending, nongovernmental sector and individuals, provided that such transactions are not commercial.