This operation is the result of the application of the principle of transparency established in Organic Law 2/2012, of 27 April, on Budgetary Stability and Financial Sustainability, within the framework of the effective monitoring of compliance with the budgetary stability objectives, and the other European fiscal obligations, of the General Government sector as a whole.
The statistics show monthly measures of economic activity for the sub-sectors central government, regional government and social security funds. In particular, this statistic presents revenue and expenditure, broken down by current and capital operations in a form more appropriate for fiscal analysis. The difference between revenue and expenditure is called the General Government surplus/deficit (depending on the sign) (Protocol No. 12 TFEU). The information is also presented for the consolidation of the three sub-sectors. In addition, the monthly non-financial operations of the State and of each of the autonomous communities are published.
The ESA definition of the three sub-sectors of the General Government sector included in these statistics are as follows:
- Central government: This sub-sector comprises all state administrative bodies and other central agencies whose competence normally extends over the entire economic territory, with the exception of the central government's own social security funds.
- Regional government: This sub-sector consists of the types of administrations which constitute distinct institutional units and which carry out some General Government functions, with the exception of social security funds, at a level below that of central government and above that of local government.
- Social security funds: The sub-sector 'social security funds' comprises institutional units, central and territorial, whose main activity is to provide social benefits and which meet the following two criteria:
a) certain groups of the population are obliged by law or regulation to participate in the system or to pay contributions, and
b) irrespective of their role as supervisory bodies or as employers, General Governments are responsible for the management of such units in respect of the establishment or approval of contributions and benefits.
The statistical unit is the institutional unit as defined in the ESA 2010. This operation considers the institutional units classified in the three sub-sectors defined above.
The examples cited by the ESA as institutional units included in sector S.13 are the following:
a) General Government units legally created for the purpose of exercising judicial authority over other units in the economic territory, and administering and financing a range of activities, mainly by providing non-market goods and services to the community;
b) a General Government institution or quasi-corporation, if its output is mainly non-market and controlled by a General Government unit;
c) non-profit institutions with legal personality which are non-market producers and are controlled by General Governments;
d) autonomous pension funds, where they have a legal obligation to contribute, and where General Governments manage the funds in terms of setting and approving contributions and benefits.
Order HAP/2105/2012, of 1 October, which implements the reporting obligations set out in Organic Law 2/2012, of 27 April, on Budgetary Stability and Financial Sustainability, establishes among the monthly reporting obligations at the level of the Autonomous Communities those that allow the monthly information on the regional administration subsector to be drawn up in terms of national accounting, detailing the main revenue and expenditure headings.
This information has been provided for the State since 2004.
Data exchanges between State statistical services (INE, ministerial departments, autonomous bodies and public entities of the State Administration), as well as between these and the statistical services of the Autonomous Communities for the development of the statistics entrusted to them, are regulated in the LFEP. The LFEP also establishes the mechanisms for statistical coordination between administrations, as well as the conclusion of cooperation agreements when deemed appropriate.
Law 12/1989 of 9 May 1989 on the Public Statistical Function obliges the IGAE as a statistical service not to disseminate personal data under any circumstances, regardless of their origin. Personal data are understood to be those relating to natural or legal persons that either allow the immediate identification of the data subjects, or lead by their structure, content or degree of disaggregation to their indirect identification.
The data is treated confidentially during the collection and validation process until publication.
Furthermore, it should be noted that this operation is a summary statistic in which the personal data used, in this case referring to legal persons, is presented aggregated in sectors or sub-sectors of General Government, a fact that prevents the identification of the information associated with individual units.
The link to the publications calendar is as follows:
The link to the online database for this data is as follows:
- Monthly consolidated non-financial transactions of the central government, regional government and social security funds sub-sectors. Breakdown by sub-sector:
- Monthly non-financial operations of the regional government sub-sector. Breakdown by autonomous community:
The information sources used for the compilation of this statistical operation are monthly administrative data and monthly economic-financial information of the public companies classified in the three sub-sectors under study.
The information covers the total number of units classified in the sub-sectors central government, regional government and social security funds, as defined in the European System of National and Regional Accounts (ESA 2010). In particular, the source data used are the accounting and budgetary information of the State and Social Security; standardised questionnaires relating to the budgetary information and accounting and extra-budgetary information of each autonomous administration; accounting statements (balance sheets and profit and loss accounts) of the units not subject to the budget, but classified in these sub-sectors; and, for the final data, the General Account of each administration, comprising all the budgetary and accounting information produced during the financial year.
The work to be carried out for the compilation of this statistical operation varies according to two types of units, those subject to a restrictive budget and public accounting, and those that are not. In the first group, the revenue and expenditure under the various budget items/sub-items are allocated to the various national accounts transactions on the basis of their economic nature according to ESA criteria. In a second stage, the Non-Financial Transactions (revenue and expenditure) of each of these sub-sectors are quantified, applying the recording criteria established in the ESA.
In the case of those public entities subject to the Spanish General Chart of Accounts or any of its adaptations, classified in the General Government sector, the identification and quantification of their operations, for national accounting purposes, is carried out on the basis of the monthly information contained in their profit and loss account, variations in the balance sheet, annual report and additional questionnaires requested for this purpose.
Finally, for each of the three sub-sectors, the counterpart unit is analysed for interest transactions, current transfers and capital transfers, both in revenue and expenditure, so that in the total each transaction is the sum of the data for each sub-sector, except for the aforementioned transactions which are consolidated between sub-sectors.