SNG PILLAR: INTERGOVERNMENTAL FISCAL RELATIONS
Scores by Dimension
Overall Indicator Score
HLG-1 Transfers from Higher Levels of Government
NA
Notes:
NA
HLG-1.1 Outturn from higher-levels of government
NA
Notes:
NA
HLG-1.2 Transfers composition outturn
NA
Notes:
NA
HLG-1.3 Timeliness of transfers from higher-levels of government
NA
Notes:
NA
HLG-1.4 Predictability of transfers
NA
Notes:
NA
HLG-2 Fiscal rules of monitoring of fiscal position
NA
Notes:
NA
HLG-2.1 Fiscal rules for subnational governments
NA
Notes:
NA
HLG-2.2 Debt rules for subnational governments
NA
Notes:
NA
HLG-2.3 Monitoring of subnational governments
NA
Notes:
NA
I. BUDGET RELIABILITY
Scores by Dimension
Overall Indicator Score
PI-1 Aggregate expenditure out-turn
NA
Notes:
NA
PI-1.1 Aggregate expenditure out-turn
NA
Notes:
Indicator and dimension scores are not available (NA) because in just one of the three considered completed fiscal years the budget was passed. If initial estimates of the extended budgets were considered as passed budgets the score would have been “A” with the following assessment: Catalan Government aggregate budget expenditure outturn has been between 95% and 105% of the approved aggregate budgeted expenditure in two (FY2017 and FY2018) of the last three years.
PI-2 Expenditure composition outturn
NA
Notes:
Not available as well as all related dimensions are not available. If extended budgets were considered as passed budgets the score would have been “B+”.
PI-2.1 Expenditure composition outturn by function
NA
Notes:
Dimension score is not available (NA) because in just one of the three considered completed fiscal years the budget was passed. If initial estimates of the extended budgets were considered as passed budgets the score would have been “B” and the assessment the following: Variance in expenditure composition by program classification was less than 10% in all the last three fiscal years (FY2017, FY2018 and FY2019).
PI-2.2 Expenditure composition outturn by economic type
NA
Notes:
Dimension score is not available (NA) because in just one of the three considered completed fiscal years the budget was passed. If initial estimates of the extended budgets were considered as passed budgets the score would have been “A” and the assessment the following: Variance in expenditure composition by economic classification was less than 5% in two of the last three fiscal years (FY2018 and FY2019).
PI-2.3 Expenditure from contingency reserves.
NA
Notes:
Dimension score is not available (NA) because in just one of the three considered completed fiscal years the budget was passed. If initial estimates of the extended budgets were considered as passed budgets the score would have been “A” and the assessment the following: Actual expenditure charged to a contingency vote was on average less than 3% of the original budget (an average of 1.1% in all last three fiscal years).
Notes:
Not available as well as all related dimensions are not available. If extended budgets were considered as passed budgets the score would have been “A”.
PI-3.1 Agregate revenue outturn
NA
Notes:
Dimension score is not available (NA) because in just one of the three considered completed fiscal years the budget was passed. If initial estimates of the extended budgets were considered as passed budgets the score would have been “A” and the assessment the following: Actual revenue has been between 97% and 106% of budgeted revenue in two (FY2018 and FY2019) of the last three fiscal years.
PI-3.2 Revenue composition outturn
NA
Notes:
Dimension score is not available (NA) because in just one of the three considered completed fiscal years the budget was passed. If initial estimates of the extended budgets were considered as passed budgets the score would have been “A” and the assessment the following: Variance in revenue composition has been less than 5% in two (FY2017 and FY2018) of the last three fiscal years.
II. TRANSPARENCY OF PUBLIC FINANCES
Scores by Dimension
Overall Indicator Score
PI-4 Budget Classification
A
Notes:
PI-4.1 Budget Classification
A
Notes:
Budget formulation, execution, and reporting are based on every level of the organic/administrative, economic, and program classification of the Catalan Government, along with other supporting budget classifications (project, fund, territory…). Even though Economic and Program classifications do not exactly follow the standards presented in the Government Finance Statistics Manual 2014 (GFSM), straightforwardly Catalan budgetary classifications/structures can be adapted to show data according to GFSM.
PI-5 Budget Documentation
B
Notes:
PI-5.1 Budget Documentation
B
Notes:
Annual budget documentation presents all basic elements, and the following additional elements: 6) Macroeconomic assumptions 7) Debt stock, 11) Documentation on the medium-term fiscal forecasts and 12) Quantification of tax expenditures.
PI-6 Subnational government operations outside financial reports
A
Notes:
The M2 aggregation of the scores for the dimensions 6.1, 6.2 and 6.3 (A, A and B) results on a global A score.
PI-6.1 Expenditure outside financial reports
A
Notes:
All expenditures, including budgetary and off-budget expenditure operations, are reported in the Annual Financial Report. Expenditures from budgetary, extra-budgetary and public corporations units included in the report.
PI-6.2 Revenue outside financial reports
A
Notes:
All revenues, including budgetary and off-budget revenue operations are reported in the “Annual Financial Report”. Revenues from budgetary, extra-budgetary and public corporations units included in the report.
PI-6.3 Financial reports of extrabudgetary units
B
Notes:
Annual financial reports of all depending entities (all EBUs and public corporations) are approved by their government bodies, audited and submitted to the General Internal Auditor’s Office within six months of the end of the fiscal year. These include information regarding their revenues, expenditures, and all assets and liabilities.
PI-7 Transfers to subnational governments
NA
Notes:
NA
PI-7.1 System for allocating transfers
NA
Notes:
NA
PI-7.2 Timeliness of information on transfers
NA
Notes:
NA
PI-8 Performance information for service delivery
B+
Notes:
The M2 aggregation of the scores for the dimensions 8.1, 8.2, 8.3 and 8.4 (A, A, A and C) results on a global B+ score.
PI-8.1 Performance plans for service delivery
A
Notes:
Annual Budget documentation includes the document “Annual Program Performance Plans” in which for all public sector perimeter, program resources, services and activities, goals and performance indicators and targets are set.
PI-8.2 Performance achieved for service delivery
A
Notes:
Progress or accomplishment regarding program performance targets is annually reported in the “Annual Financial Report” , in section 30.5, it is as well available in Excel format in the “Program performance indicators monitoring” website.
PI-8.3 Resources received by service delivery units
A
Notes:
All resources obtained (grants, subsidies, earmarked funds, fees, sales, asset disposal...) by service delivery units are registered by the corresponding department financial and accounting services, within the whole government accounting system. Detailed spending information is available for all units public sector perimeter and for all budgetary classifications, and, in the “Annual Program Performance Plans”, a summary of the program resources (personnel and expenditures according to the economic classification). is provided.
PI-8.4 Performance evaluation for service delivery
C
Notes:
Performance evaluation is conducted through policy evaluation initiatives (both from line departments and from the Department of Economy and Finance), the required economic evaluations for major spending projects to be approved by the Government and the development of spending reviews. Although evaluating actions are increasing, its systematics is still not totally integrated in the management cycle and evaluations have been only performed for some departments at least once within the last three years.
PI-9 Public access to fiscal information
B
Notes:
PI-9.1 Public access to fiscal information
B
Notes:
Catalan Government publishes 3 basic elements and 2 of the additional elements according to the PEFA SNG framework. Basic element 2 (Enacted budget) is considered not available “NA” as last completed budget was not enacted.
9bis Public consultation
D+
Notes:
The M2 aggregation of the scores for the dimensions 9bis.1, 9bis.2 and 9bis.3 (D, C and C) results on a global D+ score.
9bis.1 Public consultation in budget preparation
D
Notes:
No public consultation or participation processes are in place concerning the budget elaboration process.
9bis.2 Public consultation in the design of service delivery programs
C
Notes:
Participation processes are carried out only for some government programs, strategies and services. Reports regarding the opinions, observations and proposals made by citizens, as well as its feedback and conclusions are published for each participation process.
9bis.3 Public consultation in investment planning
C
Notes:
The Department of Territory and Sustainability provides public exhibition processes regarding their capital projects before its formal approval/programming.
III. MANAGEMENT OF ASSETS AND LIABILITIES
Scores by Dimension
Overall Indicator Score
PI-10 Fiscal risk reporting
C+
Notes:
The M2 aggregation of the scores for the dimensions 10.1 and 10.3 (C and B) results on a global C+ score.
PI-10.1 Monitoring of public corporations
C
Notes:
Audited financial statements of all public sector entities are published within the Annual Financial Report, which is published before the July 31st, thus, within nine months after the end of the fiscal year.
PI-10.2 Monitoring of subnational governments
NA
Notes:
Dimension not assessed as far is not concerned to the budgetary functions of the Catalan Government.
PI-10.3 Contingent liabilities and other fiscal risks
B
Notes:
Key fiscal risks are detected, quantified and monitored during the budget execution, but reports are internal and not made available to the public. Annual Financial Report covers the results of fiscal risks and contingent liabilities in some specific sections.
PI-11 Public investment management
C+
Notes:
The M2 aggregation of the scores for the dimensions 11.1 to 11.4 (C, C, C and A) results on a global C+ score.
PI-11.1 Economic analysis of investment proposals
C
Notes:
Major investments proposals (over 10M) are required to be appraised under the Economic and Social Impact Reports (IIES) system. This system provides general guidelines and evaluation reports have been published starting from 2020. The analyses are reviewed by the Directorate-General of Budget. Nevertheless, even the existence of this requirement, economic analyses have been conducted to assess some major investment projects.
PI-11.2 Investment project selection
C
Notes:
General prioritization criteria is in place, by using IIES Reports’ evidence, annual budget priorities and some prioritization is also done by the central infrastructures entity. Nevertheless, the criteria is not published and not comprehensive, mainly affecting major capital projects.
PI-11.3 Investment project costing
C
Notes:
Multi-year estimates of the capital projects are included in the budget documentation, but only capital expenditures are costed and published. Estimates do not include future recurrent expenditures.
PI-11.4 Investment project monitoring
A
Notes:
Physical and financial monitoring of capital projects is carried out by several units and current capital projects status is available by Infrastructures.
PI-12 Public asset management
NA
Notes:
NA
PI-12.1 Financial asset monitoring
NA
Notes:
NA
PI-12.2 Nonfinancial asset monitoring
NA
Notes:
NA
PI-12.3 Transparency of asset disposal
NA
Notes:
NA
Notes:
NA
PI-13.1 Recording and reporting of debt and guarantees
NA
Notes:
NA
PI-13.2 Approval of debt and guarantees
NA
Notes:
NA
PI-13.3 Debt management strategy
NA
Notes:
NA
IV. POLICY-BASED FISCAL STRATEGY AND BUDGETING
Scores by Dimension
Overall Indicator Score
PI-14new Medium term budget strategy
C+
Notes:
The M2 aggregation of the scores for the dimensions 14.1 to 14.4 (B, B, C and D) results on a global C+ score.
PI-14new.1 Underlying forecasts for medium-term budget
B
Notes:
Underlying key assumptions about the medium-term revenues and expenditures forecasts are summarized and explained within the budget documentation.
PI-14new.2 Fiscal impact of policy proposals
B
Notes:
Almost all policy changes/measures are shown in the budget documentation, but just showing their impact for the budgeted year. Medium-term impact of the policy proposals is produced during the budget elaboration process but is not made available in the budget documentation.
PI-14new.3 Medium-term expenditure and revenue estimates
C
Notes:
Medium-term revenue and expenditures estimates are only available for aggregates of the economic classification in the budget documentation. Estimates regarding the program and administrative classification are internal.
PI-14new.4 Consistency of budgets with previous year's estimates
D
Notes:
No comparison nor explanation of the changes between current and past medium-term estimates is provided in the budget documentation.
PI-14 Macroeconomic and fiscal forecasting
NA
Notes:
NA
PI-14.1 Macroeconomic forecasts
NA
Notes:
NA
PI-14.2 Fiscal forecasts
NA
Notes:
NA
PI-14.3 Macro-fiscal sensitivity analysis
NA
Notes:
NA
Notes:
NA
PI-15.1 Fiscal impact of policy proposals
NA
Notes:
NA
PI-15.2 Fiscal strategy adoption
NA
Notes:
NA
PI-15.3 Reporting on fiscal outcomes
NA
Notes:
NA
PI-16 Medium term perspective in expenditure budgeting
NA
Notes:
NA
PI-16.1 Medium-term expenditure estimates
NA
Notes:
NA
PI-16.2 Medium-term expenditure ceilings
NA
Notes:
NA
PI-16.3 Alignment of strategic plans and medium-term budgets
NA
Notes:
NA
PI-16.4 Consistency of budgets with previous year estimates
NA
Notes:
NA
PI-17 Budget preparation process
C+
Notes:
The M2 aggregation of the scores for the dimensions 17.1 to 17.3 (A, C and D) results on a global C+ score.
Notes:
A clear budget instruction is issued for all public sector perimeter, along with multiple budget request forms to be fulfilled. A deadline of around 8 working weeks regarding most of the forms is provided.
PI-17.2 Guidance on budget preparation
C
Notes:
Complete guidelines and clear deadlines for submitting the budget requests are set, nevertheless formal ceilings are defined after the issuance of the budget circular and after getting the bottom-up information from departments and entities. Tentative informal ceilings are used in the bottom-up stage.
PI-17.3 Budget submission to the subnational council
D
Notes:
Only one Draft Budget (FY2017) has been submitted to the Parliament at least one month before the start of the fiscal year
PI-18 Legislative scrutiny of budgets
D
Notes:
The M2 aggregation of the scores for the dimensions 18.1 to 18.4 results on a global D score. If the last completed year would have been 2020 instead of 2019, the score would be “C+”.
PI-18.1 Scope of budget scrutiny
D*
Notes:
Parliament’s budget scrutiny is usually focused on aggregate and detailed spending and on revenue measures, but not on medium term fiscal strategy and priorities. Nevertheless, in the last completed fiscal year (2019) there was no scrutiny of the budget by the Legislature. If the last completed year would have been 2020, the score would be “C”.
PI-18.2 Legislative procedures for budget scrutiny
D*
Notes:
Legislative procedures for budget scrutiny are set by law (Parliament regulation), and global and detailed scrutiny procedures are usually carried out, by using the specific budget committees for each budgetary section/department. There are no arrangements for public consultation. Nevertheless, in the last completed fiscal year 87 (2019) there was no scrutiny of the budget by the Legislature. . If the last completed year would have been 2020, the score would be “B”.
PI-18.3 Timing of budget approval
D
Notes:
No Budget was passed in 2018 and 2019 and the 2017 was approved 3 months into the FY2017.
PI-18.4 Rules for budget adjustments by the executive
D*
Notes:
Clear and specific regulations for in-year budget changes/modifications by the executive are set in the Annual Budget Law, as far in the Catalonia’s Public Finance Law. Nevertheless, in the last completed fiscal year (2019) there was no scrutiny of the budget by the Legislature. . If the last completed year would have been 2020, the score would be “A”.
V. PREDICTABILITY AND CONTROL IN BUDGET EXECUTION
Scores by Dimension
Overall Indicator Score
PI-19 Tax administration
NA
Notes:
NA
PI-19.1 Rights and obligations for tax measures
NA
Notes:
NA
PI-19.2 Property tax register and value assessment
NA
Notes:
NA
PI-19.3 Tax risk management, audit and investigation
NA
Notes:
NA
PI-19.4 Tax arrears monitoring
NA
Notes:
NA
PI-20 Accounting for revenue
NA
Notes:
NA
PI-20.1 Information on revenue collections
NA
Notes:
NA
PI-20.2 Transfer of revenue collections
NA
Notes:
NA
PI-20.3 Tax accounts reconciliation
NA
Notes:
NA
PI-21 Predictability of in-year resource allocation
NA
Notes:
NA
PI-21.1 Consolidation of cash balances
NA
Notes:
NA
PI-21.2 Cash forecasting and monitoring
NA
Notes:
NA
PI-21.3 Information on commitment ceilings
NA
Notes:
NA
PI-21.4 Significance of in-year budget adjustments
NA
Notes:
NA
PI-22 Expenditure arrears
NA
Notes:
NA
PI-22.1 Stock of expenditure arrears
NA
Notes:
NA
PI-22.2 Expenditure arrears monitoring
NA
Notes:
NA
Notes:
NA
PI-23.1 Integration of payroll and personnel records
NA
Notes:
NA
PI-23.2 Management of payroll changes
NA
Notes:
NA
PI-23.3 Internal control of payroll
NA
Notes:
NA
Notes:
NA
Notes:
NA
PI-24.1 Procurement monitoring
NA
Notes:
NA
PI-24.2 Procurement methods
NA
Notes:
NA
PI-24.3 Public access to procurement information
NA
Notes:
NA
PI-24.4 Procurement complaints management
NA
Notes:
NA
PI-25 Internal controls on nonsalary expenditure
NA
Notes:
NA
PI-25.1 Segregation of duties
NA
Notes:
NA
PI-25.2 Effectiveness of expenditure commitment controls
NA
Notes:
NA
PI-25.3 Compliance with payment rules and procedures
NA
Notes:
NA
Notes:
NA
PI-26.1 Coverage of internal audit
NA
Notes:
NA
PI-26.2 Nature of audits and standards applied
NA
Notes:
NA
PI-26.3 Implementation of internal audits and reporting
NA
Notes:
NA
PI-26.4 Response to internal audits
NA
Notes:
NA
VI. ACCOUNTING AND REPORTING
Scores by Dimension
Overall Indicator Score
PI-27 Financial data integrity
NA
Notes:
NA
PI-27.1 Bank account reconciliation
NA
Notes:
NA
PI-27.2 Suspense accounts
NA
Notes:
NA
PI-27.3 Advance accounts
NA
Notes:
NA
PI-27.4 Financial data integrity processes
NA
Notes:
NA
PI-28 In-year budget reports
A
Notes:
The M1 aggregation of the scores for the dimensions 28.1 to 28.3 (A, A, and A) results on a global A score.
PI-28.1 Coverage and comparability of reports
A
Notes:
Budget execution reports and data are fully comparable with the original budget and provide complete aggregate and detailed data.
PI-28.2 Timing of in-year budget reports
A
Notes:
Budget execution reports and data are generally available within two weeks after the end of the reported month (IME Report in three weeks).
PI-28.3 Accuracy of in-year budget reports
A
Notes:
Budget execution reports are generated by robust financial information systems and produced by the General Internal Auditor’s Office and DG Budget, and there are not material concerns regarding data accuracy.
PI-29 Annual financial reports
C+
Notes:
The M1 aggregation of the scores for the dimensions 29.1 to 29.3 (A, C, and A) results on a global C+ score.
PI-29.1 Completeness of annual financial reports
A
Notes:
Complete and comparable Annual Financial Reports are formulated for every fiscal year. Aggregate and detailed data is provided, in consolidated and individual terms.
PI-29.2 Submission of reports for external audit
C
Notes:
Annual Financial Report is submitted to the Catalan Regional Audit Office within 9 months after the end of the fiscal year.
PI-29.3 Accounting standards
A
Notes:
Applied accounting standards are consistent and related with generally accepted international standards and accounting standards and criteria are disclosed in the annual financial reports.
VII. EXTERNAL SCRUTINY AND AUDIT
Scores by Dimension
Overall Indicator Score
Notes:
NA
Notes:
NA
PI-30.2 Submission of audit reports to the subnational council
NA
Notes:
NA
PI-30.3 External audit follow-up
NA
Notes:
NA
PI-30.4 Independence of the public audit institution in charge of subnational governments
NA
Notes:
NA
PI-31 Legislative scrutiny of audit reports
NA
Notes:
NA
PI-31.1 Timing of audit report scrutiny
NA
Notes:
NA
PI-31.2 Hearings on audit findings
NA
Notes:
NA
PI-31.3 Recommendations on audit by subnational council
NA
Notes:
NA
PI-31.4 Transparency of legislative scrutiny of audit reports
NA
Notes:
NA
