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1. GENERAL This publication presents a set of data that specifies and summarises the expenditure and revenue of the general government sector in the years 1995–2013. The government sector includes the institutional units and bodies that produce and provide public and community non-market services, and are mainly financed by compulsory payments levied on institutional units belonging to other sectors. The general government sector includes the government ministries, the National Insurance Institute, national institutions, local authorities, and public non-profit institutions. The summaries are based on updated and detailed data for each year. Estimates for previous years have been revised after receipt of updated data and specifications, and as a result of adjusting the accounts to the System of National Accounts (SNA2008). Summaries are presented for the entire general government sector and for each of its subsectors separately, according to a combination of two types of classification: 1) Classification by economic category of expenditure – expenditure on production of services, social transfers in kind – purchases of services for households from market producers, subsidies, interest, current transfers, gross capital formation, and other expenditures. This classification indicates the share of each sub-sector in the demand for goods and services, supply of services, and allocation of revenue. 2) Classification by function – general services, defence, public order and safety, economic affairs, environmental protection, housing and community amenities, health, recreation, culture and religion, education, and social protection. These summaries allow for examination of the purpose of all general government expenditures and of each of its sub-sectors. The concentration of expenditures according to a combination of the two types of classification above indicates how expenditure for a specific function is divided among the different types of expenditure on the one hand, and how the expenditure by economic type is divided among the various services provided by the government on the other. Tables 1 and 2 present data on the total expenditure of the general government sector by function and type of expenditure, as a percentage of the total and as a percentage of the Gross Domestic Product (GDP). Tables 3 and 4 present data on general government consumption expenditure, by function and type of expenditure, as a percentage of the total and as a percentage of the GDP Tables 5 and 6 present the quantitative changes in general government consumption expenditure, by function and type of expenditure. Tables 7 and 8 present data on total expenditure and consumption of the general government sector in a combined classification, by function and type of expenditure, as well as by sub-sectors: the government ministries, the National Insurance Institute, local authorities, non-profit public institutions, and national institutions. Table 9 summarises the quantitative changes in general government consumption expenditure in a combined classification, by function and type of expenditure. Table 10 presents the individual and collective consumption expenditure of the general government in a combined classification, by type of expenditure and by function. Table 11 presents data on internal transfers between the different units (sub-sectors) in the general government sector. (9) Tables 12–14 present a summary of revenue and expenditure in the general government sector, in different categories: current account, capital account, as well as a breakdown by sub-sectors. Table 15 presents the continuous economic accounts of the general government sector, from the production account to the capital account, in a format set by the international System of National Accounts (SNA2008). Table 16 presents an international comparison of revenue from taxes, expenditure by function and government deficit in 2012 in the OECD countries. 2. MAIN FINDINGS 2013 In 2013, general government expenditures amounted to NIS 421.8 billion (about 40% of the gross domestic product – GDP). Of that amount, about 56.6% was expenditure on production of services, and the rest of the expenditure was for transfer payments, subsidies, interest payments, fixed capital formation, etc. Of the total general government expenditure, 14.8% was for defence, 27.3% was for social protection, 16.8% was for education, and the rest was for other purposes. General government revenue amounted to NIS 388.9 billion in 2013 – a nominal increase of about 8.3% compared with the previous year. Revenue from taxes that year was about 83% of the general government revenue (31% of the GDP). The total deficit of the general government sector, which is defined as revenue less expenditure in the current account and capital account, amounted to NIS 32.9 billion in 2013 – about 3.1% of the GDP, following an overall deficit of 3.7% of the GDP in 2012. The general government consumption expenditure increased by 3.5% in quantitative terms in 2013, compared to 3.6% in 2012. In 2013, general government consumption expenditure comprised about 56% of the total general government sector expenditure (22.5% of the GDP). About 46.5% from the total general government consumption expenditure was for compensation of employees, about 44.6% was for net purchase of goods and services, and the rest was for taxes on production and consumption of fixed capital (imputed). The output of the general government sector in 2013 was about NIS 239 billion. Trends Between 1995 and 2013, general government consumption expenditure at constant prices increased by 54%, whereas the GDP rose by about 99% during the same period. The share of payments for wages out of the total general government consumption decreased gradually during the period of 1995-2013, from 50.7% in 1995 to 46.5% in 2013. Individual consumption expenditure increased gradually from 46.5% of the general government consumption in 1995 to 52.5% in 2013. There has been considerable fluctuation in the general government deficit over the years. The amount of the overall deficit ranged from 4.05% of the GDP in 1995 to 0.93% in 2000. During the period of 2000-2003, there was an increasing trend in the overall deficit, as a ( 10 ) percentage of the GDP. This trend changed direction from 2004-2007: In these years, the overall deficit fluctuated from 3.22% of the GDP in 2004 to a surplus of 0.27% of the GDP in 2007. As of 2010, relative stability can be observed in the overall deficit of the general government sector, which fluctuated around an average of 3% of the GDP. The current deficit (saving) of the general government sector also fluctuated over the years: from 1.43% of the GDP in 1995, to 4.16% in 2003 and 2.16% in 2013. During 1995–2010, the total general government expenditure as a percentage of the GDP was in a declining trend, from 51% to 40% of the GDP. From 2010-2013, it has been stable and was about 40% of the GDP. Analysis of the general government sector expenditure by function reveals a continuous rise in the share of expenditure for social protection over the years – from 21.4% in 1995 to 27.3% of the total expenditure in 2013, as well as in the share of education – from 14.3% in 1995 to 16.8% in 2013, and in the share of health – from 10.4% in 1995 to 12.5% in 2013. In contrast, there was a decline in interest payments from 12.1% in 1995 to 7.3% of the total expenditure in 2013. There has also been a decrease in the share of the general services over the years from 17% in 1995 to 11.2% of the total expenditure in 2013 and a decrease in housing and community amenities from 3.3% in 1995 to 1.1% of total expenditure in 2013. The other functions – defence, public order and safety, economic affairs, environmental protection and culture and religion – remained relatively stable over this period. The share of revenue from taxes as a percentage of the GDP has decreased gradually from 36% in 1995 to 31% in 2013. An international comparison of general government sector expenditure by function in 2012 reveals that the expenditure on defence in Israel, which was 15.2% of the total general government sector expenditure, was the highest among the countries selected for comparison. After Israel, the next highest was the USA – 10.6%. Among the rest of the countries selected for comparison the average rate of expenditure for defence was only 2.5% of the total general government sector expenditure. In the field of health – the USA led with a rate of expenditure on health of 21.6% of total general government sector expenditure. It was followed by the Netherlands, the Czech Republic, Japan, Norway, Ireland, the United Kingdom, Slovakia, and Iceland, with an average rate of about 17%. The expenditure on health in Israel amounted to 12.7% of the general government sector expenditure in 2012, comparable to countries such as Spain and Estonia. In the field of education – Switzerland led the expenditure on education, with a rate of 18% of total expenditure. It was followed by Israel, Iceland, Estonia and the United States, with an average rate of about 16%. The average rate of expenditure on education in the rest of the selected countries was 11% of the general government sector expenditure. In the international comparison of expenditure on health and education it should be considered that that Israel has a young population relative to the Western countries. The percentage of young people at the age of compulsory schooling in Israel is relatively high, whereas the percentage of the population that is aging and in need of health services is relatively low. The expenditure on social protection in Israel amounted to 27.4% of the total general government sector expenditure, and was one of the lowest among developed countries. For ( 11 ) the sake of illustration, the average rate of expenditure for this field among the rest of the countries was 37.2% of the general government sector expenditure. An international comparison of the general government sector revenue from taxes as a percentage of the GDP in 2012 reveals that Denmark had the highest rate of revenue from taxes (47.2% of the GDP), followed by France, Belgium, Italy, Finland, Sweden, Norway, and Austria – with revenue from taxes at an average rate of 42.8% of the GDP. Israel’s rate of revenue from taxes in 2012 was 29.7% of the GDP, similar to Japan, Slovakia, Canada and Turkey. An international comparison of the general government sector deficit, which is defined as net lending/net borrowing, as a percentage of the GDP, reveals that at the end of 2012 Spain and the USA had a deficit of 10.3% and 8.9% of the GDP, respectively. They were followed by Greece, Japan and Ireland, with an average deficit rate of 8.6% of the GDP. The deficit in Israel at the end of 2012 was 3.7% of the GDP, similar to Slovenia, Poland, and Denmark. Norway had a surplus of 13.9% of the GDP. 3. TERMS, DEFINITIONS AND EXPLANATIONS1 General government sector: Institutional units which, in addition to fulfilling their political responsibilities and their role of economic regulation, produce principally non-market services (possibly goods) for individual or collective consumption and redistribute income and wealth. The general government sector in Israel includes the following units: government ministries, the National Insurance Institute, local authorities, national institutions, and non-profit institutions which are funded mainly by the government sector, General government consumption expenditure is equal to the value of the intermediate consumption of goods and services, deducting sales, plus compensation of employees, taxes on production (including tax on wages), and consumption of fixed capital. Compensation of employees includes imputed expenditure, which reflects the government obligation to pay pensions to its staff after retirement. General government consumption expenditure can be divided into two main categories: a) Expenditure on goods and services for individual consumption; b) Expenditure on services for collective consumption. Individual consumption expenditure: Includes expenditure intended to provide services that can be attributed to specific individuals, such as education services, health services, cultural services, etc. Collective consumption service: Services provided simultaneously to all members of the community or to all members of a particular section of the community (i.e. all the households in a certain area). It includes expenditure on defence, public order, general public administration, research and development, environment protection, etc. 1 The definitions are based on the new System of National Accounts ( SNA 2008), which was prepared by five international organizations: The United Nations, the International Monetary Fund, the World Bank, OECD, and EUROSTAT. The new system is presented in: the System of National Accounts 2008, United Nations, International Monetary Fund, World Bank, Organization for Economic Cooperation and Development, Commission of the European Communities, New York, 2009. ( 12 ) Expenditure on production of services is equal to the value of the intermediate consumption of goods and services, compensation of employees, taxes on production (including tax on wages), and consumption of fixed capital. Compensation of employees includes imputed expenditure, which reflects the government obligation to pay pensions to its staff after retirement. Imputed social contributions are equal in value to the sums that should have been transferred to cumulative pension funds in order to ensure the actual future pension rights of workers. Other taxes on production: Taxes other than those incurred directly as a result of engaging in production; they mainly consist of current taxes on the labour or capital in the enterprise, such as payroll taxes or current taxes on vehicles or buildings. Intermediate consumption/purchase of goods and services: The value of goods and services consumed as inputs in the production process, excluding fixed assets whose consumption is recorded as consumption of fixed capital. The goods and services may be either transformed or used up during the production process. Consumption of fixed capital: The decline, during the course of the accounting period, in the current value of the stock of fixed assets owned and used by a producer as a result of physical deterioration, normal obsolescence or normal accidental damage. Current transfer: A transaction in which one institutional unit provides a good, service or asset to another unit without receiving from the latter any good, service or asset directly in return as counterpart and does not oblige one or both parties to acquire, or dispose of, an asset. There are three types of current transfer: 1) Taxes on income and other current taxes; 2) Pensions and social contributions; 3) Other current transfers. Social transfers in kind: Goods and services provided to households by government and non-profit institutions serving households either free or at prices that are not economically significant. Subsidies: Current unrequited payments that government units (including local authorities and foreign government units) make to enterprises on the basis of the levels of their production activities or the quantities or values of the goods or services that they produce or import. In addition to the direct current subsidies, this item also includes the subsidy component of loans to finance current activities, which are granted by the government to producers under preferential conditions at interest rates lower than those of the market (e.g., loans from export funds). Subsidies on products: Subsidies payable per unit of a good or service. Other subsidies on production: Subsidies (excluding subsidies on products) that domestic producers may receive as a result of engaging in production. Gross fixed capital formation: The total value of a producer's acquisitions, less disposals, of fixed assets during the accounting period plus certain specified expenditures on services that add to the value of non-produced assets. ( 13 ) Included are acquisitions of durable goods (except land and mineral deposits) for civilian use; work in-progress on construction projects; major improvements; road construction and other infrastructure projects; outlays on improvements to land and fruit plantations. Also included are intangible assets (mainly acquisitions and own production of software, and expenditure on exploration of minerals - oil and gas). At this stage, expenditure by the general government on construction and equipment for military use is not included. Capital transfer: Capital transfers are unrequited transfers where either the party making the transfer realizes the funds involved by disposing of an asset (other than cash or inventories), relinquishing a financial claim (other than accounts receivable) or the party receiving the transfer is obliged to acquire an asset (other than cash) or both conditions are met. Capital transfers include investment grants, capital taxes and other capital transfers. Investment grants: Capital transfers, in cash or in kind, made by the government to other resident or non-resident institutional units to finance part or all of the costs for acquiring fixed assets. Other capital transfers: Includes all capital transfers, with the exclusion of capital taxes and investment grants. Taxes on income: Taxes on incomes, profits and capital gains; include current levies by the government, the National Insurance Institute and local authorities: a) On income from wages, property, capital gains, from entrepreneurship and from pensions, as well as levies on financial assets, on net-wealth of enterprises, and on ownership of goods. b) Payments to the National Insurance Institute - both by the insured and by the employer. From 1995, also includes health tax paid by households. c) Mandatory payments for Israeli passports, court fees, etc. Taxes on production and imports: Consist of taxes on goods and services when they are produced, transferred, delivered, or otherwise used of by the producers or the importers. Taxes and duties on imports are levied when the goods cross the border to Israel or the customs border, or when services are delivered by non-resident units to Israeli resident institutional units. Taxes on products: Taxes that are payable per unit of goods or services. The tax is specific per unit of quantity of goods or services when they are produced, sold, imported, exported, transferred or used for own capital formation. Examples of taxes on products: V.A.T., sales tax, gasoline tax, and customs. Market output: Output intended for sale at economically significant prices, i.e., prices intended to cover at least half of the cost of production. Non-market output: Goods and individual or collective services produced by non-profit institutions serving households or by government that are supplied free, or at prices that are not economically significant, to other institutional units or the community as a whole. Net value added: The balancing item in the production account: the value of output less the value of both intermediate consumption and consumption of fixed capital. Value added is intended to measure the additional value created by the production process. Non-produced non-financial assets: Non-financial assets that are needed for production but have not been produced themselves. ( 14 ) Property income: Income receivable by the owner of a financial asset or a tangible nonproduced asset in return for providing funds or putting the tangible non-produced asset at the disposal of another institutional unit. It consists of interest, distributed income of corporations, reinvested earnings of direct foreign investment, and rent. Operating surplus: The surplus or deficit accruing from production before taking account of any interest, rent or similar charges payable on financial or tangible non-produced assets borrowed or rented by the enterprise, or any interest, rent or similar receipts receivable on financial or tangible non-produced assets owned by the enterprise. Primary income: Accrued income of institutional units as a result of their involvement in the production process or as a result of the ownership of assets that may be used for that process. Net lending/net borrowing: The difference between changes in net worth due to saving and capital transfers and net acquisitions of non-financial assets (acquisitions less disposals of non-financial assets, less consumption of fixed capital). If the amount is negative it represents net borrowing. It is a balancing item in the capital account. Net saving of the general government: In the current account it is the difference between current receipts and current expenditures of the general government. Government gross disposable income: The balancing item in the secondary distribution of income account. It is derived from the balance of primary income account of the general government sector plus current taxes on income and wealth, social protection contributions, and all current transfers, (except social transfers in kind, received), and less all such transfers paid. Wages and compensation for employees A. Wages and salaries: Wages and salaries are defined as remuneration in cash or in kind by the employer to the employee for work carried out during the period of the report, including wages based on units of work-time or on a monthly basis. Wages and salaries include all types of gross payments, as specified below: B. Basic wages, cost of living allowances, seniority payments, back pay, advance payments, overtime, on-call and shift allowances. Bonuses and special allowances such as education and proficiency allowances, “13th month” salary, and retirement pay, compensation for unused sickness day quota, etc. Transportation allowance, vacation allowance, car allowance, telephone compensation, per diem expenses, clothing allowance, etc. Payments in kind (only those subject to income tax), such as: meals, housing services, holiday gifts, etc. Supplementary expenses for wages and salaries/employers’ social contributions: include social contributions payable by employers, such: actual contributions to the National Insurance Institute, to pension funds, provident funds, study funds, etc. In addition, these expenses include imputed contributions to pension expenses for employees, which derive from the employer’s obligation to pay the workers’ retirement ( 15 ) pensions instead of contributing to pension funds, for example, imputed contributions to budgetary pension schemes for civil servants. C. Taxes on wages and salaries: Taxes levied on employers for wage and salary expenses, such as payroll tax and employers’ tax. D. Other components of labour cost: Expenses for vocational training, welfare, recruiting workers, and providing work clothes, maintaining a cafeteria, payments to professional organizations, etc. E. Compensation of employees/compensation for employee jobs: Compensation of employees/employee jobs is defined as the total expenditure for wages and salaries and supplementary expenditures for wages and salaries (items A+B). F. Labour cost: Labour cost includes compensation of employees/employee jobs, taxes on wages and salaries, and other components of labour cost (items C+D+E). There may be cases in which reported labour costs include only compensation of employees/employee jobs and taxes on wages and salaries (items C+E). In those cases, it is recommended to classify the item as a labour cost for employees as well. ( 16 ) CLASSIFICATION OF THE FUNCTIONS OF GOVERNMENT - COFOG1 Code 01 General services 01.1 Executive and legislative organs, financial and fiscal affairs, external affairs 01.2 Foreign economic aid 01.3 General services 01.4 Basic research 01.5 R&D general services 01.6 General services n.e.c. 01.7 Public debt transactions 01.8 Transfers of a general character between different units of government 02 Defence 02.1 Military defence 02.2 Civil defence 02.3 Foreign military aid (CS) 02.4 R&D defence 02.5 Defence n.e.c. 03 Public order and safety 03.1 Police services 03.2 Fire-protection services 03.3 Law courts 03.4 Prisons 03.5 R&D public order and safety 03.6 Public order and safety n.e.c. 1 United Nations, Department of Economic and Social Affairs, Classification of the Functions of Government. ( 17 ) 04 Economic affairs 04.1 General economic, commercial and labour affairs 04.2 Agriculture, forestry, fishing and hunting 04.3 Fuel and energy 04.4 Mining, manufacturing and construction 04.5 Transport 04.6 Communication 04.7 Other industries 04.8 R&D economic affairs 04.9 Economic affairs n.e.c. 05 Environmental protection 05.1 Waste management 05.2 Waste water management 05.3 Pollution abatement 05.4 Protection of biodiversity and landscape 05.5 R&D environmental protection 05.6 Environmental protection n.e.c. 06 Housing and community amenities 06.1 Housing development 06.2 Community development 06.3 Water supply 06.4 Street lighting 06.5 R&D housing and community amenities 06.6 Housing and community amenities n.e.c. ( 18 ) 07 Health 07.1 Medical products, appliances and equipment 07.2 Outpatient services 07.3 Hospital services 07.4 Public health services 07.5 R&D health 07.6 Health n.e.c. 08 Recreation, culture and religion 08.1 Recreational and sporting services 08.2 Cultural services 08.3 Broadcasting and publishing services 08.4 Religious and other community services 08.5 R&D recreation, culture and religion 08.6 Recreation, culture and religion n.e.c. 09 Education 09.1 Pre-primary and primary education 09.2 Secondary education 09.3 Post-secondary non-tertiary education 09.4 Tertiary education 09.5 Education not definable by level 09.6 Subsidiary services to education 09.7 R&D education 09.8 Education n.e.c. 10 Social protection 10.1 Sickness and disability 10.2 Old age 10.3 Survivors 10.4 Family and children 10.5 Unemployment 10.6 Housing 10.7 Social exclusion n.e.c. 10.8 R&D social protection 10.9 Social protection n.e.c. ( 19 ) 4. SOURCES OF THE DATA AND METHODS OF CALCULATION General government consumption expenditure is estimated by the analysis of the Accountant General’s budget performance reports, and of budget provisions. In addition, complementary data received from the Ministries of Finance and of Defence is used. The estimate of expenditures by local authorities, national institutions, and non-profit institutions is based on data obtained from analysis of their financial and budget accounts. The estimate of consumption of non-profit institutions (labour expenditures and purchase of goods and other services), at current prices, is based on findings of a survey of expenditures of non-profit institutions. This survey summarizes consumption expenditures from financial reports of the institutions or from special questionnaires sent to them. For those years in which reports had not yet been received, the value of services in the last year for which data were available was extrapolated according to changes in wages as reported to the National Insurance Institute. The estimates for labour expenditures of non-profit institutions at constant prices were obtained by extrapolating according to the change in the number of work hours of employees in each type of institution. Purchase of goods and services, at constant prices, were calculated using price indices adjusted to the composition of the purchases made by the institutions. Estimates of gross capital formation in fixed assets are based mainly on data obtained from the government, local authorities, and government institutions, or on analysis of the financial reports of those institutions. Regarding years for which the above-mentioned information has not yet been received, extrapolation was conducted using the following indicators: a) Data on imports of transport equipment, machinery and other equipment; b) Reports on revenue from sales of domestically produced investment goods; c) Quarterly estimates on areas of building begun and completed; d) Periodic data on investment in residential building carried out by the Ministry of Construction and Housing; e) Data received from government ministries and institutions, and from large enterprises on the extent of their investments; f) Research and development survey, which estimates the business sector expenditure on research and development activity; g) The gross and net capital stock estimates, as well as consumption of fixed capital (including the data on fixed capital formation of the current year) relate to the 31 st of December of each year. The data are obtained from a quarterly system; the annual estimates of gross capital stock and net capital stock are the data of the fourth quarter of each year, and the estimate of consumption of fixed capital is the sum of the four quarters of each year. Estimates at constant prices The estimates are calculated each year, at the prices of the previous year, and are presented in the tables as chained estimates at 2010 prices, to allow comparisons between nonconsecutive years. Because of the chaining, estimates for each category of the consumption components do not add up to the total expenditure for consumption. ( 20 ) For general government consumption expenditure estimates, quantitative changes in the expenditure on wages were computed according to the change in labour inputs. Other current expenditures were usually deflated by the wholesale price index of manufacturing output, which was weighted in accordance with the characteristic production industries of the various expenditure items. The estimates of gross capital formation, at constant prices, were based on the price indices of construction costs and on the price indices of equipment in Israel and in the main countries from whom Israel imports. Estimates of the changes in the number of employed persons, employees, and work hours are usually based on findings from the Labour Force Survey in Israel and on data from the National Insurance Institute. The following are some additional explanations regarding the methods of calculating the various series: 1) The classification of the functions of the general government sector (COFOG) and other public institutions is based on the manual of the United Nations Statistical Office. The expenditure was classified by the typical function of each type of expense, without considering the administrative unit in which the financial reports were recorded. 2) As of 1998, the calculation of the nominal deficit, which includes the net linkage of principal in the assets and liabilities of the sector, was added. 3) In the series on government transfer payments, rent subsidies for residents of public housing (Amidar, Amigur, and other public housing companies) were imputed. Additionally, the series on income from property and income from capital accounts were adjusted following the new classification of the items included in those series. 4) Health institutions whose main income is derived from sale of services to the government or to households are not included in the general government sector. 5) Expenditures deriving from the government's obligation to pay pension to its workers after they retire were imputed. 6) The expenditure includes interest payments, but does not include payments on account of principal, which are also included as expenditures in the report of the Accountant General. 7) Interest payments were not classified by the various functions, and appear under the function of "general services”, in accordance with the definitions of the COFOG manual. A large part of interest payments is not attributed to current activities; it reflects the fact that in the previous years the expenditure was financed by loans rather than by taxes. 8) Expenditure and revenue of government-owned commercial establishments are not included in the calculation of the general government sector deficit. ( 21 ) 5. COMPARISON WITH PREVIOUS PUBLICATIONS This publication includes several corrections to the data estimations in comparison to the data publicized in the previous publication, as of 1995. These corrections were made as a result of more detailed and more recent data made available. In addition to these revisions, some methodological changes were made as well, in order to adapt the Israeli government accounts to international requirements, as explained above. The significant changes made in this publication are the following: a. The general government consumption estimates were revised as of 1995. The revision was carried out after receipt of final financial reports from the central government, the National Insurance Institute, local authorities, national institutions, and non-profit institutions. b. Following receipt of the above-mentioned reports, the rest of the series in the general government sector were also updated as of 1995. These include: data on income from property, data on income from taxes, current transfer payments, capital transfers, gross fixed capital formation, etc. c. The series on labour compensation in the civilian consumption expenditure was revised following revisions in the model for imputing funded pensions during the period 1995-2006. d. The series on purchases in the civilian consumption expenditure was updated for 1995-2006 following the addition of the expenditure for Financial Intermediation Services Indirectly Measured (FISIM), and the addition of the estimate for acquisition of the output of the Central Bank by the government. e. Change in the composition of expenditures: the addition of the item “Transfers in Kind – Purchase of Services for Households from Market Producers”. The series of general government sector output was revised following a division of the item “Transfers in Kind” into two components: “Transfers in Kind – Non-Market Production” and “Transfers in Kind – Purchase of Services for Households from Market Producers”. The data were revised so that the component “Transfers in Kind – Purchase of Services for Households from Market Producers” was excluded from output. ( 22 )