{
  "schemaVersion": 1,
  "organization": "09-101",
  "year": 2020,
  "currency": "ISK",
  "priceBasis": "nominal",
  "values": {
    "initial_net_budget": 1396800000,
    "supplementary": -10100000,
    "transfers": -10000000,
    "recognized_appropriation": 1376700000,
    "net_use": 1330719011,
    "surplus": 45980989,
    "staff": 1118943614,
    "grants": 11201000,
    "other_operating": 245485978,
    "depreciation": 14602320,
    "expenses": 1390232912,
    "finance_expense": 208419,
    "interest_income": 2626,
    "sales": 84000,
    "other_income": 45033374,
    "deferred_income": 14602320,
    "revenue": 1436419694,
    "investment_opening": 5681888,
    "investment_appropriation": 15800000,
    "asset_sale": 30000,
    "asset_additions": 12724625,
    "investment_closing": 8787263
  },
  "source": {
    "url": "https://arsreikningar.rikisreikningur.is/Stofnun/GetFile/1591",
    "title": "Fjármála- og efnahagsráðuneyti, aðalskrifstofa — ársreikningur 2020",
    "retrieved": "2026-10-29",
    "printedPages": [
      3,
      8,
      11
    ],
    "pdfPages": [
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      9,
      12
    ],
    "method": "Manual transcription checked against rendered source pages",
    "sha256": "f557001f4a4b8d50bd1a2b1f39f2f0601d8453e00026cf6fe4c9829ff30b5eea"
  },
  "limitations": [
    "Not a complete cost perimeter: shared costs outside 09-101 unknown",
    "Transfer of -10 million ISK is reported in annual accounts; underlying transfer decision pending",
    "Amounts not independently reconciled to ledger, invoices or bank payments"
  ],
  "budgetSources": [
    {
      "title": "Fylgirit með fjárlögum 2020",
      "url": "https://www.stjornarradid.is/library/?itemid=33e5d2aa-33b2-11ea-9456-005056bc4d74",
      "file": "budget.pdf",
      "pdfPage": 17,
      "printedPage": 17,
      "unit": "million ISK",
      "decimalPlaces": 1,
      "grossOperating": 1412.0,
      "expectedOperatingRevenue": 15.2,
      "investment": 15.8,
      "totalAuthorization": 1427.8,
      "treasuryContribution": 1412.6,
      "sha256": "f94f67d6ceb1cd008bbc7a2672d05ab1f12a0733e61b74c1367575c948d839b2"
    },
    {
      "title": "Fylgirit með fjáraukalögum 2020",
      "url": "https://www.stjornarradid.is/library/?itemid=5e405459-6220-11eb-812f-005056bc8c60",
      "file": "supplement.pdf",
      "pdfPage": 7,
      "printedPage": 6,
      "unit": "million ISK",
      "decimalPlaces": 1,
      "operatingChange": -10.1,
      "sha256": "edb0f80d43f984a17a406c464b0ad3650ce3b08731052cf2de10b2077884c361"
    }
  ],
  "checks": {
    "internalArithmetic": "passed",
    "ledgerReconciliation": "pending",
    "originalInvoices": "not_received",
    "sharedCostsOutside09101": "unknown"
  }
}