{"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:00578401","country_code":"CZ","currency_code":"CZK","fiscal_year":2025,"national_id":"00578401","name":"OBEC KOVAČ","short_name":"KOVAČ","entity_type":"municipality","administrative_levels":["municipality"],"territory":{"region_name":"Královéhradecký kraj","district_name":"Jičín","municipality_code":548944},"amounts":{"revenue_approved":4413944,"revenue_adjusted":4539810,"revenue_actual":4671121.75,"expense_approved":10731887,"expense_adjusted":10731887,"expense_actual":6926237.48,"tax_revenue":4006910.75,"nontax_revenue":434045,"capital_revenue":0,"transfer_revenue":230166,"current_expense":2486724.26,"capital_expense":4439513.22,"budget_balance":-2255115.73,"cash_current":6256199.52,"cash_previous":8511315.25},"ratios":{"revenue_execution":1.0289245,"expense_execution":0.6453886,"balance_to_revenue":-0.4827782,"cash_to_expense":0.9032609,"cash_yoy":-0.26495502,"capital_expense_share":0.6409704,"transfer_revenue_share":0.04927425},"sources":{"budget":"https://monitor.statnipokladna.gov.cz/ucetni-jednotka/00578401/rozpocet/souhrnny?obdobi=2512&rad=t","entity":"https://ares.gov.cz/ekonomicke-subjekty-v-be/rest/ekonomicke-subjekty/00578401"},"seo":{"slug":"kovac","path":"/cz/municipalities/kovac/"},"population":{"value":145,"reference_date":"2025-07-01","source_id":"CZSO_DATASTAT_OBY01B01_9379W"},"budget_stages":[{"stage":"enacted","revenue_czk":4413944,"expenditure_czk":10731887,"financing_czk":6317943,"balance_czk":-6317943},{"stage":"revised","revenue_czk":4539810,"expenditure_czk":10731887,"financing_czk":6192077,"balance_czk":-6192077},{"stage":"actual","revenue_czk":4671121.75,"expenditure_czk":6926237.48,"financing_czk":2255115.73,"balance_czk":-2255115.73}],"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":[["6121",7174143],["5169",1095000],["5171",970000],["5023",400000],["5903",300000],["5154",197000],["5139",131000],["5175",70000],["5365",67070],["5137",65000],["5153",55000],["5364",38074],["5162",35000],["5163",33000],["5032",30000],["5156",20000],["5321",20000],["5151",8000],["5168",8000],["5179",4500],["5492",4500],["5136",2000],["5173",2000],["5329",2000],["5161",600]],"economic_expenditure_total_czk":10731887,"economic_financing":[["8115",6317943]],"economic_financing_total_czk":6317943,"economic_revenue":[["1211",1560000],["1121",750000],["1111",521000],["1511",473963],["2131",354781],["2141",177000],["1113",126000],["1345",82000],["4112",71800],["1122",60000],["2132",54700],["4111",40000],["1112",35000],["2324",35000],["2111",15500],["1386",15000],["1342",10000],["1381",10000],["3111",10000],["1387",6000],["1341",3100],["2112",1000],["2119",1000],["1334",500],["2133",400],["1361",200]],"economic_revenue_total_czk":4413944,"purpose_expenditure":[["6171",5296100],["2212",1850000],["3745",1309143],["3612",937000],["6112",430000],["5213",300000],["3722",290000],["3631",131000],["6399",67070],["3399",54500],["6402",38074],["3721",15000],["3319",6000],["5512",5000],["6310",3000]],"purpose_expenditure_total_czk":10731887},"revised":{"economic_expenditure":[["6121",7174143],["5169",1095000],["5171",970000],["5023",400000],["5903",300000],["5154",197000],["5139",131000],["5175",70000],["5365",67070],["5137",65000],["5153",55000],["5364",38074],["5162",35000],["5163",33000],["5032",30000],["5156",20000],["5321",20000],["5151",8000],["5168",8000],["5179",4500],["5492",4500],["5136",2000],["5173",2000],["5329",2000],["5161",600]],"economic_expenditure_total_czk":10731887,"economic_financing":[["8115",6192077]],"economic_financing_total_czk":6192077,"economic_revenue":[["1211",1560000],["1121",750000],["1111",521000],["1511",473963],["2131",354781],["2141",177000],["1113",126000],["4116",125866],["1345",82000],["4112",71800],["1122",60000],["2132",54700],["4111",40000],["1112",35000],["2324",35000],["2111",15500],["1386",15000],["1342",10000],["1381",10000],["3111",10000],["1387",6000],["1341",3100],["2112",1000],["2119",1000],["1334",500],["2133",400],["1361",200]],"economic_revenue_total_czk":4539810,"purpose_expenditure":[["6171",5296100],["2212",1850000],["3745",1309143],["3612",937000],["6112",430000],["5213",300000],["3722",290000],["3631",131000],["6399",67070],["3399",54500],["6402",38074],["3721",15000],["3319",6000],["5512",5000],["6310",3000]],"purpose_expenditure_total_czk":10731887},"actual":{"economic_expenditure":[["6121",4439513.22],["5169",897507.52],["5171",566793.75],["5023",345000],["5154",185892.43],["5137",99159.3],["5365",76860],["5175",52974],["5364",38073.22],["5139",36845.89],["5163",31121.2],["5153",29520],["5032",28786],["5162",26549.09],["5909",20000],["5168",13104.3],["5021",8200],["5156",7358],["5151",7088],["5492",6000],["5179",4382.54],["5213",2000],["5329",1704],["5136",1400.02],["5161",355],["5362",50]],"economic_expenditure_total_czk":6926237.48,"economic_financing":[["8115",2255115.73]],"economic_financing_total_czk":2255115.73,"economic_revenue":[["1211",1626482.65],["1121",872156.14],["1111",584182.45],["1511",538167.47],["2131",131760],["4116",125866],["2119",120000],["1113",115164.41],["2141",79875],["1345",77356],["1122",76860],["4112",71800],["1112",56826.02],["2132",54192],["2324",39623],["4111",32500],["1386",31767.5],["1387",12452.02],["1334",7771.77],["2111",7495],["1342",4230],["1341",3100],["2112",1100],["1381",244.32],["1361",150]],"economic_revenue_total_czk":4671121.75,"purpose_expenditure":[["6171",5347606.65],["6112",373786],["3745",307781.36],["3399",289317],["3722",232484],["3631",98604.89],["6399",76860],["2341",71347],["6402",38073.22],["2321",22991],["3612",16091.36],["6320",13450],["6114",12885.8],["2212",9847],["3319",6000],["5512",5622],["3111",2000],["6310",1490.2]],"purpose_expenditure_total_czk":6926237.48}},"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."}}}}
