Variable: Saving

QoG Code: (budget_saving)


Dataset: Swedish Budget Dataset

Description:

Denotes an agency's budget savings (anslagssparande, besparing). Note that, before 1997, all unspent funds went back to the government by default, after which the government could re-appropriate the funds for other objectives. From 1997 and onwards, an agency can save funds for future fiscal years, unless the government decides otherwise. During this latter period, if an agency decides to save part of their funds, the funds are filed as an outbound reservation (see section 4.2.3); if the government decides to re-appropriate an agency's savings, the funds are filed as a withdrawal (see section 4.2.2).
footnote{Further note that, for the years prior to 1981, this variable includes savings transferred to the Budget Equalization Fund (budgetutjämningsfonden) and regulated by special budgets (specialbudget).}

Type of variable: Continuous


Last updated by source: 2018-09-09


Categories:

Bureaucratic Structure


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