Budgets of the Emilia-Romagna Region: Final Expenditure 2012-2013

Expenditure on the Balance Sheet is subdivided into:

a) Part 1 - Actual expenses for the achievement of the purposes of the Institution;

b) Part 2 - Expenditure resulting from financial operations not modifying the regional assets;

c) Part 3 - Special Accounting.

The data made available refer to the last 2 years of the budget and only to Part 1 i.e. the expenditure incurred by the Regional Administration and the functioning and achievement of the purposes of the Institution.

Expenditures are classified by:

intervention areas and objective functions

economic classification (Securities, Economic classes, Transfer types).

The data is encoded in Comma Separated Value (CSV) format, separated by the character ";". The character ',' has been adopted as a decimal separator.