Welcome to the page dedicated to Wallonia’s public administration units (PAU).
This page brings together the key resources you need to meet your reporting, accounting, and budget monitoring obligations, in accordance with the WBFIN Decree of 15 December 2011, as amended.
Reporting
In accordance with Walloon, Belgian, and European legislation, PAUs are subject to a range of budgetary, accounting, and financial reporting obligations. To meet these requirements, Walloon PAUs must complete and submit various reports to WFE.
General Documentation Database (GDD)
Economic classification of revenue and expenditure
The economic classification of revenue and expenditure for a given budget year is subject to both provisional and final reporting, according to a set timetable, and is submitted to the General Documentation Database for publication.
Quarterly reporting
European legislation requires Member States to publish the revenue and expenditure of general governments on a quarterly basis. In this context, the various entities included in sector S.1312 under the Wallonia-Brussels Federation are required to submit these data to the General Documentation Database (GDD) in accordance with the timetable provided.
Buildings Blocks
Building Blocks are a systematic, standardised data collection tool developed by the Institute of National Account (ICN). They are required for compiling the financial accounts of Belgian general government in accordance with the rules of the European System of National and Regional Accounts (ESA 2010) and the statistics relating to the excessive deficit procedure (EDP).
The collection system that has been put in place is structured around several “building blocks” used to construct a balance sheet that meets statistical requirements.
Data collection covers all financial assets (BBA) and liabilities (BBL) in financial instruments as defined in Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013. Assets and liabilities must be reported on a non-consolidated basis, that is, before deducting assets or liabilities whose counterparty is a unit within the general government perimeter.
Other reporting requirements
Additional reporting may also be requested depending on the specific activities of certain PAUs, such as:
- granting guarantees;
- granting loans and taking equity interests;
- asset disposals (over EUR 1 million);
- circularisation;
- PPPs and concessions.
Reporting calendar
On this page, you can find the reporting calendar applicable to public administration units under the so-called “WBFIN” Decree of 15 December 2011, as amended.
List of public administrative unit
The official list of public units classified within the general government sector perimeter (S.13), including the Walloon S.1312 subsector, is established and published by the Institute for National Accounts (ICN) twice a year (in April and October). Iti s available on the NAI (ICN) website.
List of type 1, 2, and 3 bodies within the meaning of the WBFIN Decree of 15 December 2011
Find the full list of Walloon bodies classified as type 1, 2, and 3 under the WBFIN Decree of 15 December 2011.
Useful documentation
Economic classification
Economic classification organises the revenue and expenditure of Belgian general governments (including public administration unit) according to their nature—operating expenditure, investment, transfers, and debt—and their purpose by assigning them an economic code in line with ESA 2010. It is essential for integrating the budgetary operations of the federated entities and the Federal State into the accounts of Belgian general governments.
COFOG
COFOG (Classification of the Functions of Government) is an international classification that breaks down expenditure data from the national accounts of general governments s according to the different objectives or functions for which the funds are used.
This classification divides general government expenditure into ten categories according to its purpose: general public services; defense; public order and safety; economic affairs; environmental protection; housing and community amenities; health; recreation, culture, and religion; education; and social protection.
Spoc@
As part of its support mission for public administration units, WFE has developed an internal tool called Spoc@. This online platform enables WFE to consolidate data submitted by all Walloon PAUs more efficiently and gives your PAU direct, secure access to:
- Submit your reporting data;
- Consult your personalised reporting calendar;
- Update the practical information relating to your organisation;
- Complete Building Blocks forms (currently AF.2 and AF.81);
- Where relevant, submit your cash flow projections (only for PAU whose accounts fall within the regional treasury centralisation framework).
Support et contact
Our teams are available to support you in properly fulfilling your obligations and ensuring the quality of the data submitted as part of the monitoring of Wallonia’s public finances.
- For any additional information regarding the reporting to be completed by your organisation, you may contact your WFE correspondent, whose details are available in Spoc@.
- For technical issues with our Spoc@ application or to request access, please contact Florent Crevecoeur by email: florent.crevecoeur@wfe.wallonie.be.