Pursuant to Art. 73 of the Public Finance Act, in connection with Art. 168 of the same and the instructions for the execution of the state budget and the accounts of European Union funds for the respective year, the budget authorisers shall provide the Minister of Finance with information about the legal entities controlled by the state/the municipalities, which are not part of the consolidated fiscal programme but fall within the scope of the general government sector, in a certain format and timeframe. Based on the information provided, the deficit and debt assessment of the institutional sector "General Government" shall be prepared in the course of the current execution of the state budget and the consolidated fiscal programme.

The list of legal entities included in the institutional sector “General Government” is provided by the National Statistical Institute.