{"schema_version":"1.0.0","generated_at":"2026-08-21T21:17:47Z","period":{"fiscal_year":2025,"period_code":"2512","as_of":"2025-12-31"},"definitions":{"budget_result":"Skutečné příjmy po konsolidaci minus skutečné výdaje po konsolidaci.","cash":"Součet syntetických účtů 068, 231, 236, 241, 244, 261 a 262 v rozvaze účetní jednotky; bez samostatných příspěvkových organizací.","population":"Počet obyvatel k 1. 7. 2025 podle ČSÚ DataStat, ukazatel 9379W, pohlaví celkem."},"entity":{"entity_id":"CZ:00302813","country_code":"CZ","currency_code":"CZK","fiscal_year":2025,"national_id":"00302813","name":"Obec Kosov","short_name":"Kosov","entity_type":"municipality","administrative_levels":["municipality"],"territory":{"region_name":"Olomoucký kraj","district_name":"Šumperk","municipality_code":536814},"amounts":{"revenue_approved":7511160,"revenue_adjusted":8225762.96,"revenue_actual":8031458.85,"expense_approved":7511160,"expense_adjusted":10225762.96,"expense_actual":7143222.92,"tax_revenue":7085700.63,"nontax_revenue":765808.22,"capital_revenue":8950,"transfer_revenue":171000,"current_expense":7067153.92,"capital_expense":76069,"budget_balance":888235.93,"cash_current":23734386.3,"cash_previous":22846150.37},"ratios":{"revenue_execution":0.97637859,"expense_execution":0.69855158,"balance_to_revenue":0.11059459,"cash_to_expense":3.32264393,"cash_yoy":0.03887902,"capital_expense_share":0.01064911,"transfer_revenue_share":0.02129128},"sources":{"budget":"https://monitor.statnipokladna.gov.cz/ucetni-jednotka/00302813/rozpocet/souhrnny?obdobi=2512&rad=t","entity":"https://ares.gov.cz/ekonomicke-subjekty-v-be/rest/ekonomicke-subjekty/00302813"},"seo":{"slug":"kosov","path":"/cz/municipalities/kosov/"},"population":{"value":324,"reference_date":"2025-07-01","source_id":"CZSO_DATASTAT_OBY01B01_9379W"},"budget_stages":[{"stage":"enacted","revenue_czk":7511160,"expenditure_czk":7511160,"financing_czk":0,"balance_czk":0},{"stage":"revised","revenue_czk":8225762.96,"expenditure_czk":10225762.96,"financing_czk":2000000,"balance_czk":-2000000},{"stage":"actual","revenue_czk":8031458.85,"expenditure_czk":7143222.92,"financing_czk":-888235.93,"balance_czk":888235.93}],"budget_stage_lineage":{"source_id":"cz-monitor-finm-2025-12","ingestion_run_id":"cz-finm-2025-all-municipalities-v1","bigquery_table":"czbudget-janrezab.budget_detail.public_entity_budget_headlines"},"budget_breakdown":{"fiscal_year":2025,"fiscal_period":"2025-12","currency_code":"CZK","codebook_path":"/data/municipal-budget-codebook.v1.json","stages":{"enacted":{"economic_expenditure":[["5011",1612000],["5171",877500],["5169",867500],["6121",808000],["5901",562000],["5139",543000],["5023",360000],["6130",300000],["5031",275000],["5154",270500],["5032",190000],["5331",144000],["5168",140000],["5021",106500],["5156",80000],["5323",62000],["5163",61500],["5365",50000],["5499",36000],["5162",30000],["5151",27000],["5137",16000],["5167",15000],["5329",12000],["5194",10000],["5364",9660],["5221",8000],["5321",6000],["5132",5000],["5173",5000],["5223",5000],["5903",5000],["5038",4000],["5136",2000],["5175",2000],["5492",2000],["5161",1000],["5164",1000]],"economic_expenditure_total_czk":7511160,"economic_revenue":[["1211",3123400],["1121",1500000],["1111",1000000],["2111",510450],["1345",360000],["1511",300000],["1113",194300],["2132",88000],["4112",76000],["1112",60000],["2131",58000],["1386",52000],["1122",50000],["2310",33360],["4111",32000],["1342",30000],["1387",18000],["2141",7000],["1341",6000],["1334",5000],["3111",3650],["1361",2000],["2112",2000]],"economic_revenue_total_czk":7511160,"purpose_expenditure":[["6171",2205000],["2310",1500000],["3745",732000],["3612",530000],["6112",430000],["3639",400000],["2219",300000],["3722",250000],["3111",200000],["2212",163000],["3631",100000],["3632",100000],["3723",100000],["3412",80000],["3726",65000],["2292",62000],["5512",60000],["6399",50000],["6114",32000],["3399",30000],["1031",28000],["6320",20000],["6409",20000],["3721",15000],["6402",9660],["6310",6500],["3319",6000],["3330",5000],["4359",5000],["5213",5000],["3635",2000]],"purpose_expenditure_total_czk":7511160,"economic_financing":[],"economic_financing_total_czk":0},"revised":{"economic_expenditure":[["5171",3235976],["5011",1695660],["5169",928419.12],["6121",808000],["5139",506764.56],["5031",414928.01],["5023",375439],["5154",307671.45],["5901",305870.1],["6130",300000],["5032",243062],["5331",224106.72],["5021",187112.19],["5168",140000],["5156",81000],["5365",73710],["5323",63254],["5163",61500],["5137",40418],["5499",36000],["5167",34591],["5162",31520.81],["5151",27000],["5138",12000],["5132",11000],["5364",9660],["5175",8600],["5329",8046],["5173",7000],["5221",6500],["5321",6000],["5179",5454],["5194",5000],["5223",5000],["5903",5000],["5038",4000],["5166",4000],["5136",2000],["5492",2000],["5161",1500],["5164",1000]],"economic_expenditure_total_czk":10225762.96,"economic_financing":[["8115",2000000]],"economic_financing_total_czk":2000000,"economic_revenue":[["1211",3123400],["1121",1645788.22],["1111",1119652.67],["2111",637783.5],["1345",360000],["1511",347041],["1113",217615.61],["1112",107292.78],["2132",106620],["4112",76000],["2131",75621],["1122",73710],["1386",67000],["4116",62500],["1342",55900],["2310",33360],["4111",32500],["2141",31887.92],["1387",24000],["3111",12600],["1341",6000],["1334",5000],["1361",2000],["2112",2000],["1381",484.16],["1382",6.1]],"economic_revenue_total_czk":8225762.96,"purpose_expenditure":[["2310",3599045.1],["6171",2484159.64],["3745",749225],["3639",550000],["3612",530000],["6112",430000],["3722",306090],["2219",300000],["3111",292434.72],["2212",163000],["3723",122967.5],["3632",104000],["3631",100000],["6399",73710],["5512",66237],["3726",65000],["2292",63254],["3412",41500],["6114",32500],["3399",30000],["1031",28000],["6320",20000],["6409",20000],["3721",15000],["6402",9660],["6310",6500],["3319",6480],["3330",5000],["4359",5000],["5213",5000],["3635",2000]],"purpose_expenditure_total_czk":10225762.96},"actual":{"economic_expenditure":[["5171",2835770.82],["5011",1199758],["5169",688599],["5031",409074],["5023",375439],["5154",281700.74],["5032",233568],["5021",165374],["5139",155517.13],["5331",144000],["5168",127552.51],["5365",73710],["6121",69219],["5323",63254],["5156",47069.52],["5167",34408.32],["5137",34275],["5163",33248.4],["5499",32150],["5162",31520.88],["5151",20956],["5138",11966.9],["5132",10950],["5364",9653.7],["5329",8025],["6130",6850],["5173",5642],["5179",5454],["5175",5168],["5223",5000],["5221",4321],["5038",3788],["5194",3417],["5166",3391],["5136",1888],["5161",859],["5164",685]],"economic_expenditure_total_czk":7143222.92,"economic_financing":[["8115",-888235.93]],"economic_financing_total_czk":-888235.93,"economic_revenue":[["1211",3075591.35],["1121",1645788.22],["1111",1119652.67],["2111",584180],["1345",352781],["1511",347041],["1113",217615.61],["1112",107292.78],["2132",96420],["4112",76000],["1122",73710],["4116",62500],["1386",59961.2],["1342",55900],["2131",54891],["4111",32500],["2141",29908.22],["1387",23501.54],["3111",8950],["1341",4725],["1361",1650],["1381",484.16],["2112",409],["1382",6.1]],"economic_revenue_total_czk":8031458.85,"purpose_expenditure":[["2310",2656341.69],["6171",1881013.59],["3745",493436.85],["6112",429327],["3639",347108.25],["3722",305908.02],["3111",212327.05],["3612",152566],["3723",122957.5],["3631",90830.76],["2212",74929.5],["6399",73710],["2292",63254],["5512",48704.91],["3726",39990],["6114",27719.82],["3632",25071],["6409",17800],["1031",16000],["3399",15222],["3721",12679.88],["6402",9653.7],["2219",6850],["3319",6480],["4359",5000],["3412",3720],["6310",3046.4],["6320",1575]],"purpose_expenditure_total_czk":7143222.92}},"lineage":{"source_id":"cz-monitor-finm-2025-12","ingestion_run_id":"cz-finm-2025-all-municipalities-v1","bigquery_table":"czbudget-janrezab.budget_detail.municipal_budget_line_facts","consolidation_rule":"Internal-transfer rows are excluded; financing summary rows are excluded."}}}}