In this section Ministry of Finance of Lithuania publishes data in accordance with Council Directive 2011/85/EU. The reconciliation table shows the methodology of transition from data on cash basis to data based on ESA'2010 standard. Monthly data cover the accounting data of central government and social security funds, while quarterly data - local government accounting data. The State budget and municipal budget data is prepared on the basis of the submitted budget execution reports, i.e. on cash basis, while all other funds, institutions and undertakings provide the data calculated on accrual basis.