Fig. 1
Fig. 2
Fig. 3
Fig. 4
Thresholds defining incremental and punctuated budget changes
| Author(s) | Range cut-off points |
|---|---|
| Dezhbakhsh et al., 2003 | 40 and 45 percentile point below/above zero |
| Sebők & Berki, 2017 | 40% below/above zero |
| Flink, 2017; Flink & Robinson, 2020; Robinson, Caver, Meier, & O’Toole, 2007; Robinson, Flink, & King, 2014 | {+35.5%; −33%} ±5% margin |
| M. M. Jordan, 2003 | {+35%; −25%} |
| Bailey & O’Connor, 1975; Wildavsky, 1964 | 30% |
| Gist, 1974 | 20% |
| Jones et al., 1998 | {+20%; −15%} |
| Fenno, 1966 | {10%; −10%} and {20%; −20%} |
| Kemp, 1982; Wanat, 1974 | 10% |
| Baumgartner & Epp, 2013; Kanter, 1972 | 5% |
Budget major functions crosswalk
| Budget major functions, 1995–2000 | Budget major functions, 2001–2018 |
|---|---|
| Industry | Mining and quarrying |
| Construction | |
| Agriculture | Agriculture and hunting |
| Forestry | Forestry |
| Transportation | Transport and telecommunication |
| Communication | |
| Trade: domestic | Trade |
| Trade: foreign | |
| Miscellaneous material services | Services |
| Municipal services | Communal services and environmental protection |
| Housing economy and intangible municipal services | Dwelling economy (housing) |
| Science | Science |
| Education | Education + educational care |
| Higher education | Higher education |
| Culture and art | Culture and national heritage |
| Health care | Health care |
| Social welfare* | Social assistance and other social policy issues |
| Physical education and sport | Physical education and sport |
| Tourism and recreation | Tourism |
| State administration | Public administration |
| Administration of justice and public prosecutor's office | Administration of justice |
| Public safety | Public safety and fire care |
| Finance | Public debt servicing |
| Social security | Compulsory social security |
| National defense | National defense |
Budget major categories: a comprehensive coverage
| Budget major code | Number of minor categories | Budget category |
|---|---|---|
| 010 | 42 | Agriculture and hunting |
| 020 | 9 | Forestry |
| 050 | 15 | Fishing and fisheries |
| 100 | 12 | Mining and quarrying |
| 150 | 21 | Industrial processing |
| 400 | 10 | Production and distribution of electrical energy, gas, and water |
| 500 | 11 | Trade |
| 550 | 9 | Hotel and restaurant services |
| 600 | 31 | Transport and communication |
| 630 | 9 | Tourism services |
| 700 | 19 | Dwelling economy (housing economy) |
| 710 | 25 | Services |
| 720 | 7 | Information technology |
| 730 | 14 | Science |
| 750 | 48 | Public administration |
| 751 | 18 | Offices of supreme bodies of the central government, control and protection of law and judiciary |
| 752 | 24 | National defense |
| 753 | 17 | Compulsory social security |
| 754 | 26 | Public safety and fire protection |
| 755 | 16 | Administration of justice |
| 756 | 37 | Revenue from legal persons, natural persons, and other units without legal personality, and expenses related to its collection |
| 757 | 5 | Public debt service |
| 758 | 31 | Other transfers and settlements |
| 801 | 35 | Education |
| 803 | 13 | Higher education |
| 851 | 34 | Health care |
| 852 | 27 | Welfare (social assistance) |
| 853 | 23 | Other social policy issues |
| 854 | 23 | Educational care (educational social services) |
| 900 | 29 | Communal economy and environmental protection |
| 921 | 28 | Culture and protection of national heritage |
| 925 | 10 | Botanical and zoological gardens, nature sites, and nature reserves |
| 926 | 10 | Physical education and sports |
Budget categories and number of outliers based on the Median Absolute Deviation test
| Budget category | No. of cases | Pooled data | Cross-function | ||
|---|---|---|---|---|---|
| No. of outliers | % of outliers | No. of outliers | % of outliers | ||
| Trade | 23 | 12 | 52.17% | 6 | 26.01% |
| Physical education and sport | 23 | 10 | 43.48% | 4 | 17.39% |
| Mining and quarrying + manufacturing | 23 | 9 | 39.13% | 4 | 17.39% |
| Transport and telecommunication | 23 | 9 | 39.13% | 3 | 13.04% |
| Education + educational care | 23 | 8 | 34.78% | 5 | 21.74% |
| Communal services and environmental protection | 23 | 8 | 34.78% | 6 | 26.01% |
| Forestry | 23 | 7 | 30.43% | 3 | 13.04% |
| Tourism | 23 | 7 | 30.43% | 7 | 30.43% |
| Dwelling economy (housing)* | 22 | 5 | 22.73% | 4 | 18.18% |
| Agriculture and hunting | 23 | 5 | 21.74% | 5 | 21.74% |
| Culture and national heritage | 23 | 5 | 21.74% | 4 | 17.39% |
| Health care | 23 | 4 | 17.39% | 7 | 30.43% |
| Social assistance and other social policy issues | 23 | 3 | 13.04% | 9 | 39.13% |
| Services | 23 | 2 | 8.69% | 2 | 8.69% |
| National defense | 23 | 1 | 4.35% | 3 | 13.04% |
| Public debt servicing | 23 | 1 | 4.35% | 1 | 4.35% |
| Science | 23 | 0 | 0% | 3 | 13.04% |
| Public administration | 23 | 0 | 0% | 2 | 8.69% |
| Public safety and fire protection | 23 | 0 | 0% | 4 | 17.39% |
| Administration of justice | 23 | 0 | 0% | 2 | 8.69% |
| Higher education | 23 | 0 | 0% | 7 | 30.43% |
| Compulsory social security | 23 | 0 | 0% | 0 | 0% |
| Total | 505 | 96 | 19% | 91 | 18% |
Distribution of outliers across categories and fiscal years
| 1996 | 1997 | 1998 | 1999 | 2000 | 2001 | 2002 | 2003 | 2004 | 2005 | 2006 | 2007 | 2008 | 2009 | 2010 | 2011 | 2012 | 2013 | 2014 | 2015 | 2016 | 2017 | 2018 | TOTAL | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Mining and quarrying + Manufacturing | * | * | * | * | * | * | * | * | 8 | |||||||||||||||
| Agriculture and hunting | * | * | 2 | |||||||||||||||||||||
| Forestry | * | * | * | * | * | 5 | ||||||||||||||||||
| Trade | * | * | * | * | * | * | * | * | * | 9 | ||||||||||||||
| Transport and telecommunication | 0 | |||||||||||||||||||||||
| Tourism | * | * | 2 | |||||||||||||||||||||
| Dwelling economy (housing) | * | * | * | * | * | 5 | ||||||||||||||||||
| Services | * | * | 2 | |||||||||||||||||||||
| Science | 0 | |||||||||||||||||||||||
| Public administration | 0 | |||||||||||||||||||||||
| National defense | * | 1 | ||||||||||||||||||||||
| Compulsory social security | * | 1 | ||||||||||||||||||||||
| Public safety and fire protection | 0 | |||||||||||||||||||||||
| Administration of justice | * | 1 | ||||||||||||||||||||||
| Public debt servicing | * | * | 2 | |||||||||||||||||||||
| Education + Educational care | * | * | * | * | * | * | 6 | |||||||||||||||||
| Higher education | * | 1 | ||||||||||||||||||||||
| Health care | * | 1 | ||||||||||||||||||||||
| Social assistance and other social policy issues | * | * | * | * | 4 | |||||||||||||||||||
| Communal services and environmental protection | * | * | * | * | * | 5 | ||||||||||||||||||
| Culture and national heritage | * | * | 2 | |||||||||||||||||||||
| Physical education and sport | * | * | * | * | * | * | * | * | * | 9 | ||||||||||||||
| Total | 3 | 2 | 2 | 2 | 2 | 3 | 3 | 3 | 2 | 3 | 3 | 3 | 3 | 4 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 4 |
Major and minor codes: public debt service
| Major code | Minor code | Budget function: public debt service |
|---|---|---|
| 757 | 75701 | Servicing of foreign debt, debtors, and other foreign transactions |
| 75702 | Servicing of securities, credits, and loans of local government units | |
| 75703 | Servicing of national Treasury securities and other financial instruments on the domestic market | |
| 75704 | Settlements under sureties and guarantees provided by the State Treasury or local government units | |
| 75705 | Servicing of domestic entities’ credits of other public finance sector units |