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Monthly consolidated non-financial transactions of the sub-sectors Central Government, Regional Government and Social Security Funds. Breakdown by sub-sectory

Standardised Methodological Report

  • 1. Contact
    • 1.1 Contact organisation
      • General Comptroller of the State Administration
    • 1.2 Contact unit
      • National Accounting Office
      • Mateo Inurria 15 - 28036 Madrid
  • 2. Updating metadata
    • 2.1 Last metadata validation
      • 05/03/2021
    • 2.2 Latest metadata dissemination
      • 12/03/2021
    • 2.3 Last metadata update
      • 05/03/2021
  • 3. Statistical presentation
    • 3.1 Description of data

      • 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.
    • 3.2 Classification systems
      • The classification systems used are those set out in the ESA 2010
      • Subsectors of the public administrations sector object of this statistic:
        • S.13 Public administrations
          • S.1311 Central government
          • S.1312 Regional government
          • S.1314 Social security funds
      • Non-financial operations:
        • P.11+P.12+P.131 Market output, for own final use and payments for non-market output
        • P.2 Intermediate consumption
        • P.3 Final consumption expenditure
        • P.5 Gross Capital Formation
        • NP Acquisitions less disposals of non-produced assets
        • D.1 Compensation of employees
        • D.2 Taxes on production and imports
        • D.3 Subsidies
        • D.4 Property income
        • D.5 Current taxes on income, wealth, etc.
        • D.6 Social contributions and benefits
        • D.7 Other current transfers
        • D.9 Capital transfers
    • 3.3 Coverage by sector

      • 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.
    • 3.4 Statistical concepts and definitions
      • The concepts and definitions relating to economic operations are contained in the ESA 2010.
    • 3.5 Statistical unit

      • 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.
    • 3.6 Statistical population
      • The target population consists of the sub-sectors central government, regional government and social security funds of the General Government sector.
    • 3.7 Geographical scope
      • National.
    • 3.8 Temporary coverage
      • Statistical information has been available since January 2013
    • 3.9 Base period
      • Not applicable.
  • 4. Unit of measurement
    • 4.1 Unit of measurement
      • Data are measured in millions of euros. These tables are also published as a percentage of GDP to facilitate comparability
  • 5. Reference period
    • 5.1 Reference period
      • Monthly.
  • 6. Institutional mandate
    • 6.1 Legal acts and other agreements

      • 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.
    • 6.2 Data sharing

      • 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.
  • 7. Confidentiality
    • 7.1 Confidentiality policy

      • 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.
    • 7.2 Processing of confidential data

      • 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.
  • 8. Dissemination policy
  • 9. Frequency of dissemination
    • 9.1 Frequency of dissemination
      • Monthly.
  • 10. Accessibility and clarity
  • 11. Quality management
    • 11.1 Quality assurance
      • This operation is carried out in accordance with the European Statistics Code of Practice.
    • 11.2 Quality assessment
      • These statistics are compiled using the criteria set out in the ESA 2010 and are fully consistent with the annual and quarterly Non-Financial Operations statistics for the General Government sector. Consequently, the quality assessment of both statistics would be applicable to this operation.
  • 12. Relevance
    • 12.1 User needs
      • This information is used for the analysis of Spanish public finances. The monthly information provided by these statistics enables more effective monitoring of compliance with budgetary stability targets. Users are mainly institutional.
    • 12.2 User satisfaction
      • Not available.
    • 12.3 Completeness
      • This operation complies with all the requirements established in 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.
  • 13. Accuracy and reliability
    • 13.1 Overall accuracy
      • These statistics are a summary operation that is compiled with information from all units classified in the sub-sectors central government, regional government and social security funds. The data is associated with a high level of overall accuracy.
    • 13.2 Sampling errors
      • Not applicable.
    • 13.3 Non-sampling errors
      • Not applicable.
  • 14. Timeliness and punctuality
    • 14.1 Timeliness
      • The publication of the information provided by these statistics for month t is carried out in t+2 months, except for the month of December, which is published in the month of March, coinciding with the publication of the corresponding information for the month of January.
    • 14.2 Punctuality
      • The IGAE publishes these statistics on the date established in the calendar
  • 15. Consistency and Comparability
    • 15.1 Geographical comparability
      • Monthly economic transactions of revenue and expenditure are recorded in accordance with the ESA Regulation 2010. This enables comparability with the countries that produce this information.
    • 15.2 Comparability over time
      • The series of this monthly statistic is comparable over time, as it is compiled according to the methodology established in the ESA 2010. The information has been available since 2013.
    • 15.3 Coherence - cross sectoral
      • This statistic is consistent with the quarterly and annual publications of the Non-Financial Operations of the General Government sector. It is also consistent with the data reported in EDP statistics.
    • 15.4 Coherence - internal
      • Internal coherence is ensured
  • 16. Costs and burdens
    • 16.1 Costs and burdens
      • The costs associated with the production of these statistics are estimated at 514,500 euros, foreseen in the Budget of the Ministry of Finance.
  • 17. Data review
    • 17.1 Data review - Policy
      • The general data revision policy for the IGAE's Government Finance Statistics is to revise the data published for year t until the last quarter of year t+2, the year in which the data incorporated in the statistical information becomes final.
    • 17.2 Data review - Practice
      • The information in these statistics is updated, if necessary, with the quarterly information received to compile the quarterly Non-Financial Operations of the General Government sector, which in turn is modified, if necessary, with the information received to compile the respective annual operations.
  • 18. Statistical processing
    • 18.1 Source data

      • 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.
    • 18.2 Frequency of data collection
      • Monthly.
    • 18.3 Data collection
      • Administrative data relating to the State are centralised in the Accounting Information System (SIC) and those relating to Social Security in the Social Security Accounting Information System (SICOSS). For the rest of the units included in the state public sector (state public sector and foundations), the economic-financial information is available in the CICEP.red application, which includes the annual accounts, audit report, interim financial statements, etc. operation The economic-financial information necessary for these statistics completed by the Autonomous Communities is collected in the Autonomous Communities Information Centre (CIMCA). Finally, the General Account of each administration is available, comprising all the budgetary and accounting information for the year.
    • 18.4 Data validation
      • The validation process consists of numerical checks and consistency with the quarterly information subsequently provided.
    • 18.5 Data compilation

      • 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.
    • 18.6 Adjustment
      • No adjustments are made.
  • 19. Remarks
    • 19.1 Remarks