Spain Catalonia 2021

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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.

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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+”.

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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).

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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).

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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).

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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”.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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No public consultation or participation processes are in place concerning the budget elaboration process.

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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.

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The Department of Territory and Sustainability provides public exhibition processes regarding their capital projects before its formal approval/programming.

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The M2 aggregation of the scores for the dimensions 10.1 and 10.3 (C and B) results on a global C+ score.

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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.

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Dimension not assessed as far is not concerned to the budgetary functions of the Catalan Government.

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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.

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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.

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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.

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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.

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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.

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Physical and financial monitoring of capital projects is carried out by several units and current capital projects status is available by Infrastructures.

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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.

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Underlying key assumptions about the medium-term revenues and expenditures forecasts are summarized and explained within the budget documentation.

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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.

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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.

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No comparison nor explanation of the changes between current and past medium-term estimates is provided in the budget documentation.

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The M2 aggregation of the scores for the dimensions 17.1 to 17.3 (A, C and D) results on a global C+ score.

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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.

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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.

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Only one Draft Budget (FY2017) has been submitted to the Parliament at least one month before the start of the fiscal year

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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+”.

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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”.

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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”.

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No Budget was passed in 2018 and 2019 and the 2017 was approved 3 months into the FY2017.

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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”.

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The M1 aggregation of the scores for the dimensions 28.1 to 28.3 (A, A, and A) results on a global A score.

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Budget execution reports and data are fully comparable with the original budget and provide complete aggregate and detailed data.

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Budget execution reports and data are generally available within two weeks after the end of the reported month (IME Report in three weeks).

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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.

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The M1 aggregation of the scores for the dimensions 29.1 to 29.3 (A, C, and A) results on a global C+ score.

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Complete and comparable Annual Financial Reports are formulated for every fiscal year. Aggregate and detailed data is provided, in consolidated and individual terms.

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Annual Financial Report is submitted to the Catalan Regional Audit Office within 9 months after the end of the fiscal year.

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Applied accounting standards are consistent and related with generally accepted international standards and accounting standards and criteria are disclosed in the annual financial reports.

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