Expenditure methodology

The 2004–2025 functional series starts with the full state-budget execution annex; its printed annual total is 1,930,210,300 GEL.

The annex’s rounded functional groups sum to 1,930,210,400 GEL. An adjustment of exactly -100 GEL is applied only to Other / unclassified to match the source’s printed total.

The full annex’s 47 main official institutions are reconciled into 13 administrative categories. Their rounded sum is 1,930,210,400 GEL, exceeding the printed total by 100 GEL, which is within the permitted rounding tolerance.

Five source-based split components replace combined official finance and culture/sport rows. Major programmes for 2004 are not published.

The Treasury E11 document covers only the central budget, approximately 1.5 billion GEL. It does not represent the full state budget and is not the source of any published amount for 2004.

E11 is used only to check scale and parent groups. Exact functional amounts and institutional rows come from the full execution annex.

Annual expenditure is based on total cash payments: expenses, increases in non-financial and financial assets, and decreases in liabilities.

Source amounts published in thousands of GEL are converted to GEL during import.

When both planned and actual values exist for the same item and year, actual execution is used as the public value.

The official source determines the amounts and annual total. Their allocation to 13 clear public functions follows Fiscal.ge’s documented mapping.

Official functional codes map to stable public spending categories. Debt service, transfers, transport, environment, sport and culture are allocated under separate rules.

Pre-COFOG groups map to the closest public functions. Subcodes for sport, environment, debt and municipal transfers are separated from their main groups.

Financial-asset and liability rows are first matched against approved Georgian labels. The remaining rows use manually reviewed rules limited to specified years.

A row whose function cannot be reliably determined from its source remains in `spending.other_unclassified`, with an explanation, and is included in full in the annual total.

The annual sum of public categories must match independently published state-budget payments within a maximum difference of 1,000 GEL.

A mismatch stops preparation before publication. Matching the total does not, on its own, prove the internal classification is correct.