Some municipalities enter into a regional cultural agreement, and for the music schools in these municipalities, the reimbursement is transferred from the music school grant in the Finance Act to the cultural frame grant. These music schools do not submit budgets and accounts to the Agency for Culture and Palaces, and therefore appear with a zero in the table. The accounts relate to the calendar year in which the school year ends. The previous table MUSKOL06 regarding the music schools' budgets has been replaced with table SKOLM05 which is based on the music schools' accounts.