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[PIO] Transparency - Publication of data concerning the financial transactions of the State for the year 2023

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The General Accounting Office of the Republic, with a view to the equal treatment of citizens and applying the provisions of the Law on Accounting and Financial Management and Financial Control of the Republic (L. 38(I)/2014), publishes data concerning the financial transactions of the State for the year 2023, as included in the relevant articles of the State Budget.

Transparency and accountability in the financial transactions of the State, principles that govern the regulatory framework of public financial management, allow the citizen to make State agencies more accountable.

In view of the above, the General Accounting Office of the Republic publishes data concerning the financial transactions of economic operators and special funds through the following two statements:

(a) Government transactions in excess of five thousand euros

The disclosure concerns, in particular, relevant payments in excess of five thousand euros paid to natural and/or legal persons in the year 2023 by expenditure item for each Ministry/department/department/agency and Special Fund of the Government.

It is clarified that:

  1. The amounts presented in the statements refer to the total payments by expenditure item received by a natural or legal person in the year 2023.
  2. Not included are any payments relating to intergovernmental transactions, personal remuneration, recovery of expenses incurred for official purposes by employees, defence, security or public interest expenditure and sensitive personal data.
  3. Where, in paying a supplier, any deductions had been made (e.g. (e.g. due to offsets of the amount payable against amounts due to the State), the amount shown is the amount before the deduction of the cut-off.
  4. All amounts are presented in descending order by expenditure line.
  5. All amounts are presented in descending order by expenditure line.
  6. All amounts are presented in descending order by expenditure line.
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(b) List of natural or legal persons who received from the Government in excess of one million euros

The disclosure concerns all natural or legal persons who received in the year 2023 in excess of one million euros, together with a description of the main nature of their transactions.

It is clarified that:

  1. The amounts presented relate to total and final payments, before deduction of any offsets against debts to the State.
  2. Payments include, inter alia, purchases, sponsorships and various contributions made by the State as an employer, such as, for example, PAYG contributions.
  3. Sensitive payments such as, for example, defence expenditure, payments for the servicing of public debt, reimbursements and payments for which the State acts exclusively as an intermediary are excluded.
  4. Natural or legal persons are presented in descending order by the amount of their payment.
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The above information is posted on website of the General Accounting Office of the Republic under the Section "Sectors", Subsection "Accounting Services" and option "Disclosure of Data/Disclosure of Financial Transactions", or alternatively at the following links:

Disclosure of Financial Transactions for 2023

Disclosure of Financial Transactions for 2023

Disclosure of natural and legal persons who received more than one million euros from the Republic in 2023

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