General government finance statistics cast light on the use of state funds. In Estonia, the general government sector is divided into three: central government comprising state budget units and extra-budgetary funds, foundations and legal entities governed by public law; local governments, i.e. city and rural municipality administrations with their subsidiary units; social security funds: Estonian Health Insurance Fund and Estonian Unemployment Insurance Fund. General government finance statistics cover general government financial indicators, such as tax receipts, general government revenue