The state's main economic and financial activity indicators
Publication of a statistical summary that shows the structure and monthly evolution of the main revenue and expenditure operations performed by the State, both in terms of cash and national accounting (ESA 95) which incorporates the cambios de la Base 2008 of the National Accounts of Spain. The document includes tables and graphs with a brief explanatory description of the most important aspects of the present situation.
Manual for calculation of the deficit in the National Accounting adapted to the Autonomous Communities and to the Local Corporations
This first edition of the Manual fulfils one of the commitments taken on by the General Comptroller of the State Administration (IGAE) within the general framework of the activities envisaged in the "AGREEMENT BY THE DELEGATE COMMISSION OF THE GOVERNMENT FOR ECONOMIC AFFAIRS ON IMPROVEMENTS IN TRANSPARENCY WITHIN THE SCOPE OF THE ECONOMIC AND STATISTICAL INFORMATION PROVIDED BY THE GOVERNMENT". This publication has been drafted to help the different administrations to obtain, simply, and using the basic information supplied by their public accounts, a good approach to the deficit assessed in accordance with the criteria of the European System of National and Regional Accounts (ESA 95). A document is included with an update for calculating the national accounting deficit as applied to the business units that belong to the public administration sector (S.13), as established in the General Accounting Plan approved by Royal Decree 1514/2007 of 16 November, and its sector adaptations.
Guidelines for the calculation of expenditure rule provided in the Budget Stability and Financial Sustainability Act
This guide aims to help local corporations to determine the expenditure rule set down in article 12 of Organic Law 2/2012 of 27 April. The distinction is made between units subject to the General Public Accounting Plan or the General Accounting Plan of the Spanish company.
Cálculo de la regla de gasto aplicada a las Corporaciones Locales (pdf)
Non-financial quarterly accounts of the Public Administrations
Publication setting out the main results obtained by the Public Administrations as a whole in the reference quarter: structure and evolution of non-financial revenue and expenditure by the sector as a whole. The methodological criteria used for institutional delimitation and for recording and imputing operations correspond to the provisions established by the European System of National and Regional Accounts in the Community (ESA 95), including the cambios de la Base 2008.
Cuentas de las Administraciones Públicas. Segundo Trimestre 2013 (pdf)
Evolution of the implementation of the State Budget
Report drafted for the appearance of the Secretary of State for Budgets and Expenses before the Budget Commission of the Spanish Congress. It provides detailed information about the economic and financial results of the implementation of the State budget in the reference period.
Ejecución presupuesto del Estado. Abril 2013 (pdf)
Preview of the economic and financial activities of the Public Administrations
Yearly monographic report on the economic and financial activity of the Public Administrations, analysing operations conducted by the sector overall exclusively in terms of national accounting (ESA 95). The information in this document is provisional and pertains to the public debt, tax burden, non-financial resources, non-financial uses and the national debt for the preceding year. Similarly, the evolution of the public debt and the national debt of the member states of the European Union for the last four years is provided, notified by the countries to the Commission (Eurostat) in the context of the Excessive Deficit Procedure (EDP). The report includes a statistical annex with historic information.
Avance actuación de las Administraciones Públicas. 2011 (pdf)
Public Administration Accounts
This is an annual publication, exclusively statistical, that provides a complete overview of the operations conducted by all the agents and by the Public Administrations sector overall. It presents the economic accounts as well as the functional classification of expenditure, prepared according to national accounting criteria (ESA 95). It also provides the data corresponding to the budget settlement of the Organisations of the Central Administration, Autonomous Communities and a summary of the Local Corporations grouped by regions. The base data come from the definitive settlements of the budgets of all the units, which means that they may not be available until the accounts are legally closed and all settlements are received by the General State Comptroller.
Annual publication to complement the Public Administration Accounts and dedicated exclusively to the development of operations conducted by the Autonomous Communities and the Local Corporations, classified by Autonomous Communities and by regions, respectively. Similarly, the series of accounts for the last five years are provided. The methodology and base information used are the same as those of the Public Administration Accounts. The data presented in this publication are definitive.
Public Company Accounts
This is an annual publication that provides a complete overview of the operations conducted by all the public companies included in the institutional sector of Non-Financial Companies. It presents the economic accounts by institutional sectors and also by branches of activity, drawn up according to the methodological criteria of the ESA-95. The base information comes from the approved definitive annual accounts of the different public units included in this sector, whereby the data presented in this publications are definitive.