5.1.3 Allocation of public funds
In accordance with the San Marino Budget Law, funds allocated to the cultural sector are registered as expenditures of the "Department of Culture and Tourism". The Department submits both an annual and a three-year budget proposal. As a rule, such proposals vary slightly from year to year, with most variations in revenue and expenditure categories depending on the portfolios assigned by any new legislature. The budget of the Department includes expenditure categories generally called "funds" or "contributions" to financially support the Council of Cultural Associations, Social Centres, local libraries and other local cultural associations such as the Choir Society, the Band of Serravalle, the San Marino Centre for Music Studies, the orchestra of the Music Institute, some cooperatives, etc. In 2009, after many years of cultural and concert activity supported by the San Marino Music Institute, the Symphonic Orchestra was legally recognised as an autonomous cultural entity. Still today, the Orchestra continues to fruitfully collaborate with the Music Institute by promoting the annual concert season. This recognition is an important step forward from a cultural point of view since it further strengthens the already strong identity of a sector able to produce high-level music, thus disseminating and developing the art of music in a stable way. Other categories of expenditures are public institutions such as the State Museums, the State Library and Archive, the Naturalist Centre, the Office for Social and Cultural Activities, etc. Expenditure on culture is included in the areas dedicated to education, school administration and other recreational and cultural activities. Moreover, the cultural sector receives some contributions not included in the established budget and aimed at specific projects carried out by public or private bodies in collaboration with the government and the relevant public offices. Over the last few years, there has been an annual 5% cut to the overall State budget - culture among those sectors which were most affected.