Information on the general government deficit (surplus) and debt forms the basis for fiscal monitoring. General government sector includes institutions and other entities funded and controlled by the State budget and municipal budgets, the State Social Insurance Fund, the Compulsory Health Insurance Fund, and other entities.
The need of borrowed funds above all depends on each year State budget deficit and on the debt that falls due. The State borrowing purposes, for which the Ministry of Finance representing the Government can borrow on behalf of the State, are set by the Republic of Lithuania Law on State Debt.
General government deficit (surplus) – refers to general government revenue minus expenditure, measured on an accrual basis. This is a measure indicating the net result of the uses of the general government resources.