Generalitat de Catalunya. Liquidated budget. Income and expenditure. By chapters

Budget chapters

Units that refer to certain financial concepts structured from the point of view of income and expenditure.

Budget

Expression of the accounts for the economic plans of the public sector for a certain period of time (generally one year). Every public entity of a legal nature makes its own budget which shows, in disaggregated form, the corresponding forecasts for income and limitations of expenditure. Depending on the different phases, the budget may be:

Expenditure budget. Purchase of goods and services

Expenditure on goods and services needed for the functions of the activities of a public body that do not imply an increase in capital wealth.

Expenditure budget. Provision for amortizations

Payments made by public bodies in order to cancel debts pending in relation to contracted credit.

Expenditure budget. Interests

Financial charges as a result of all types of obligations assumed by the relevant public body.

Expenditure budget. Real investments

Expenditure paid directly by a public entity and destined for the creation or acquisition of capital goods (material and immaterial), as well as the acquisition of capital goods or moveable assets.

Expenditure budget. Staff payments

Payments made by a public organ to its staff in return for the work they do. Includes social contributions, benefits and expenses of a social nature.

Expenditure budget. Current transfers

Payments made by public bodies, without a direct counter-payment and that are aimed at financing current operations

Expenditure budget. Transfers of capital

Payments made by public bodies, without a direct counter-payment and that are aimed at financing capital operations

Expenditure budget. Change in financial liabilities

Amortizations of debt issued by a public body and repayments of constituted deposits.

Income budget. Change in financial liabilities

Income obtained from the State and its autonomous bodies, proceeding from issues of debt and loans and repayments received of deposits.

Expenditure budget. Change in financial assets

Credit and capital subsidies received by public entities destined for the creation or increase of capital wealth; also includes funds destined for constituted deposits.

Income budget. Transfer of real investments

Income derived from the sale of capital assets that are the property of the relevant public body.

Income budget. Direct taxes

Taxes coming from those that are applied to the possession of wealth and the obtainment of income.

Income budget. Indirect taxes

Taxes coming from those that are applied to the use of wealth and the circulation of goods and services.

Income budget. Capitalizations

Income coming from the property or patrimony of the relevant public body and from the activities carried out under terms of private right.

Income budget. Rates and other income

Income derived from the use of the public domain, the provision of a public service, or the execution of an administrative activity that refers to the passive subject, and which is affected by or benefits from it in a particular way.

Income budget. Current transfers

Earnings received by public bodies, without a direct counter-payment and that are aimed at financing current operations.

Income budget. Transfers of capital

Earnings received by public bodies, without a direct counter-payment and that are aimed at financing capital operations.

Income budget. Change in financial assets

Income derived from the transfer of financial assets proceeding from loans awarded and the repayments received of deposits.

Liquidated budget

Accounts document that reflects the execution of the budget. Shows the income that was really obtained and the expenses paid by the public entity over the period to which it relates. A liquidated budget informs about any modifications made to the initial previsions, the rights liquidated and the specific liabilities, income received and payments made. The difference between liabilities and rights contracted constitutes the deficit or profit in relation to the budget.

The public budget is the economic and financial plan associated with Government strategy. It is a tool used to plan, schedule, control, monitor and evaluate public sector activity. It is drawn up annually and specifies expected revenue and the maximum expenditure (credits) that can be endorsed during the financial year. It is approved by Parliament as a specific law.

The Generalitat's budget and contains the preventive budget, by functions and chapters, the consolidated budget and the liquidated budget, as well as real investments in Catalan counties. Also presented are the budgets of autonomous administrative, commercial and financial, public law and commercial entities, and of those that manage Social Security and the Catalan Radio and Television Corporation.

Included a table for income and expenditure, by chapters, in accordance with the metodology ESA, a coherent and detailed set of accounts and tables that enable a systematic, comparable and complete view of economic activity in the European Union member states.

The Generalitat de Catalunya subsector corresponds to its Administration. This is composed of the different ministries, the superior bodies (Parliament, the Public Audit Office, etc.) and the so-called non-ministerial funds (pensions, debt, expenses of different ministries, etc.).

The Budget Law for 2013 was not passed.

Recently, Law 23/2010, of July 22, divides Catalonia into eight territorial planning areas with the incorporation of the Penedès region. This new territorial area includes the counties of Alt Penedès, l'Anoia, el Baix Penedès and el Garraf. In consequence, the territorial boundaries of the area of Metropolità, Comarques centrals and Camp de Tarragona are modified, and their data is therefore not directly comparable with previous years.

Unavailable information is represented using the symbol ":". When the value is lower than that of the minimum unit to be able to estimate the statistical operation or if it effects statistical confidentiality, the symbol used is "..".