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Council Directive 2011/85/EUShow full title

Council Directive 2011/85/EU of 8 November 2011 on requirements for budgetary frameworks of the Member States

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Article 3

1.As concerns national systems of public accounting, Member States shall have in place public accounting systems comprehensively and consistently covering all sub-sectors of general government and containing the information needed to generate accrual data with a view to preparing data based on the ESA 95 standard. Those public accounting systems shall be subject to internal control and independent audits.

2.Member States shall ensure timely and regular public availability of fiscal data for all sub-sectors of general government as defined by Regulation (EC) No 2223/96. In particular Member States shall publish:

(a)cash-based fiscal data (or the equivalent figure from public accounting if cash-based data are not available) at the following frequencies:

  • (a)monthly for central government, state government and social security sub-sectors, before the end of the following month, and

  • quarterly, for the local government sub-sector, before the end of the following quarter;

(b)a detailed reconciliation table showing the methodology of transition between cash-based data (or the equivalent figures from public accounting if cash-based data are not available) and data based on the ESA 95 standard.

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