The financial statistics are based on the Confederation's financial statements, budgets and financial plans (including separate accounts), the cantons with their concordats, the municipalities with their special purpose entities and social security funds (old-age and survivors' insurance, disability insurance, compensation for loss of earnings, unemployment insurance, agriculture family allowances, maternity insurance in Geneva). With the exception of the municipalities, full surveys are conducted, i.e. all financial statements are taken into account, and the statistics are not based on estimates or extrapolations.
Some of the municipalities' data is surveyed in full, and some is estimated based on a sample. The full survey covers all cities and cantonal capitals, all municipalities of the Swiss Union of Cities and all municipalities of cantons with fewer than 30 municipalities. In the case of cantons where the municipalities are not fully surveyed, a canton's municipalities aggregate is estimated based on a sample.
The FFA is aiming for a full survey of the municipalities' data. The next step is to record the data of all municipalities with more than 5,000 inhabitants.