Gobierno de España. Ministerio de Hacienda. Intervención General de la Administración del Estado.
Administración Presupuestaria

Quarterly non-financial transactions of the general government sector and its sub-sectors.

Standardised Methodological Report

  • 1. Contact
    • 1.1 Contact organisation
      • General Comptroller of the State Administration
    • 1.2 Contact unit
      • National Accounting Office
    • 1.5 Contact postal address
      • Mateo Inurria 15, 28036 Madrid
  • 2. Updating metadata
    • 2.1 Last metadata validation
      • 04/03/2021
    • 2.2 Latest metadata dissemination
      • 12/03/2021
    • 2.3 Last metadata update
      • 30/09/2021
  • 3. Statistical presentation
    • 3.1 Description of data
      • This statistic presents the revenue and expenditure of the general government sector, and its sub-sectors, broken down by current and capital operations as defined in the ESA, in a form more appropriate for fiscal analysis. The difference between revenues and expenditures is the sector's financing Capacity (+)/Need (-).

        Most of the information presented in the annual statistics is to satisfy all the requirements set out in Table 2 of the ESA Transmissions programme. Similarly, most of the information collected in the quarterly statistics is to comply with the regulations on short-term government finance statistics and on quarterly non-financial government finance accounts.

    • 3.2 Classification systems
      • The classification systems used are those set out in the ESA 2010:
      • General government sector and its sub-sectors:
        • S.13 Public administrations
          • S.1311 Central government
          • S.1312 Regional government
          • S.1313 Local government
          • S.1314 Social security funds
      • Non-financial operations:
        • P.1 Production
        • P.2 Intermediate consumption
        • P.3 Final consumption expenditure
        • P.5 Gross Capital Formation
        • N.P Acquisitions less disposals of non-produced assets
        • D.1 Compensation of employees
        • D.2 Taxes on production and imports
        • 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 information covers the public administration sector. The ESA 2010 defines this sector as all institutional units which are non-market producers whose output is intended for individual or collective consumption, which are financed by compulsory payments made by units belonging to other sectors and which carry out operations to redistribute national income and wealth.
    • 3.4 Statistical concepts and definitions
      • The statistical concepts and definitions of the different types of taxes and social contributions are included 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 general government sector and its sub-sectors.

        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 public administrations;

        d) autonomous pension funds, where they have a legal obligation to contribute, and where public administrations manage the funds in terms of setting and approving contributions and benefits.

    • 3.6 Statistical population
      • The target population is the general government sector and its sub-sectors.
    • 3.7 Geographical scope
      • National.
    • 3.8 Temporary coverage
      • The series cover the period 1995-T2 2021
    • 3.9 Base period
      • Not applicable.
  • 4. Unit of measurement
    • 4. 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
      • For the annual non-financial operations of the general government sector and its sub-sectors the period is annual. For quarterly non-financial transactions of the general government sector and its sub-sectors the period is quarterly.
  • 6. Institutional mandate
    • 6.1 Legal acts and other agreements
      • The collection, processing and dissemination of data from statistical operations for state purposes is governed by the provisions of Law 12/1989, of 9 May, on the Public Statistical Function (LFEP), and in the Fourth Additional Provision of Law 4/1990, of 29 June. The LFEP establishes that the National Statistical Plan is the main instrument for organising the statistical activity of the State Administration and contains the statistics to be compiled in the four-year period by the services of the State Administration or any other entities dependent on it. All statistics included in the National Statistical Plan are statistics for state purposes and are compulsory. This operation is a statistic for state purposes and is included in the National Statistical Plan 2021-2024.

        Article 125.2(g) of the General Budgetary Law 47/2003 of 26 November 2003 (LGP) stipulates: The General Comptroller of the State Administration is the public accounting management centre, which is responsible for drawing up the national accounts of the units that make up the public administration sector, in accordance with the criteria for institutional delimitation and allocation of transactions established in the European System of National and Regional Accounts. In addition, Article 133 states: For the purposes of Article 125(2)(g), (h) and (i), public units shall be obliged to provide the cooperation and information necessary for the compilation of the economic accounts of the public sector and any other information in the field of the national accounts of public units which is laid down by internal and Community legislation.

        Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European System of National and Regional Accounts in the European Union requires two annual transmissions of the information collected in the annual operation (Table 2 of the Transmission Schedule) for the total of the sector and its sub-sectors.

        The transmission of quarterly information from the general government sector to the Commission is regulated by the following regulations:

        - Regulation (EC) No 1221/2002 of the European Parliament and of the Council of 10 June 2002 on quarterly non-financial accounts for general government.

        - Regulation (EC) No 1161/2005 of the European Parliament and of the Council of 6 July 2005 on the compilation of quarterly non-financial accounts by institutional sector.

        - Commission Regulation (EC) No 264/2000 of 3 February 2000 on the implementation of Council Regulation (EC) No 2223/96 with respect to short-term public finance statistics.

        Furthermore, 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, requires the publication in national accounting terms of the monthly accounts of the regional government sub-sector and the quarterly accounts of the local government sub-sector from 2013 onwards.

    • 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.

        Similarly, Regulation (EC) No 223/2009 of the European Parliament and of the Council of 11 March 2009 on European statistics provides for the need to establish common principles and guidelines to ensure the confidentiality of the data used to produce European statistics and access to these confidential data, taking into account technical progress and user needs in a democratic society.

    • 7.2 Processing of confidential data
      • The data is treated confidentially during the collection and validation process until publication.

        In addition, it should be noted that taxes and social contributions, general government resources, 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
    • 8.1 Dissemination calendar
      • The calendar of dissemination dates of the statistics is published in January on the IGAE website.
    • 8.2 Access to the dissemination calendar
    • 8.3 User access
      • The dissemination of these statistics is the same for all users at the time of publication.

        However, the data collected in the Non-financial Operations of the general government sector, annual and quarterly, are provided prior to their publication, under embargo, to the National Statistics Institute for the incorporation of this information in the Spanish Annual/Quarterly National Accounts.

  • 9. Frequency of dissemination
    • 9.1 Frequency of dissemination
      • The periodicity of dissemination of these two statistics is as follows:

        - Annual Non-Financial Transactions of the General Government Sector and its Subsectors:

        It is published twice a year, in March and September

        - Quarterly Non-Financial Transactions of the General Government Sector and its Sub-sectors:

        Published quarterly
  • 10. Accessibility and clarity
  • 11. Quality management
    • 11.1 Quality assurance
      • European Statistics Code of Practice.
    • 11.2 Quality assessment
      • When transmitting this information under the ESA 2010 Transmission Programme, Eurostat follows up by assessing the coherence, consistency and feasibility of the data transmitted. In this process, clarifications to data developments are provided upon request.

        Eurostat reviews government finance statistics data during its Dialogue Visits to Member States.

  • 12. Relevance
    • 12.1 User needs
      • This information is used for the analysis of Member States' public finances. In particular, the composition of income and expenditure and their evolution over time. The main users are institutional users, especially ECFIN, the EU's policy directorate for public finance and financial stability, among others.
    • 12.2 User satisfaction
      • Not available.
    • 12.3 Exhaustividad
      • This operation complies with all the requirements of the ESA 2010 Transmission Programme, Table 2 Main aggregates of general government, annual reporting, as well as with the transmission of quarterly data to the Commission.

        In addition, this information is also published by autonomous community.

  • 13. Accuracy and reliability
    • 13.1 Overall accuracy
      • Non-financial transactions is a summary operation that is compiled with information from all units classified in the general government sector. 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, and transmission to Eurostat, of these statistics is as follows:

        - Annual Non-Financial Transactions of the General Government Sector and its Subsectors:

        Information for year t: In t+3 months advance data, in t+9 provisional data and in t+21 final data.

        - Quarterly Non-Financial Transactions of the General Government Sector and its Sub-sectors:

        Quarter T information: In T+3 months.
    • 14.2 Punctuality
      • The IGAE publishes these statistics on the date established in the calendar.
  • 15. Consistency and Comparability
    • 15.1 Geographical comparability
      • Economic transactions of revenue and expenditure are recorded in accordance with the ESA Regulation 2010, which ensures a high degree of comparability with Member States. Furthermore, the structure of ESA 2010 is consistent with the international guidelines on national accounting set out in the 2008 System of National Accounts (SNA 2008), which also allows for comparability with other countries.
    • 15.2 Comparability over time
      • The series of this statistic is comparable over time, given that the ESA 2010, and in particular the Transmission Programme of this Regulation, requires the transmission of this information since 1995 with the criteria established in the ESA 2010.
    • 15.3 Coherence - cross sectoral
      • The economic transactions, revenue and expenditure data collected in this statistic are consistent with those recorded in all government finance statistics and EDP statistics. In particular, the quarterly data are consistent with the annual data as the update of the annual information is immediately transferred to the quarterly information.
    • 15.4 Coherence - internal
      • It is currently insured.
  • 16. Costs and burdens
    • 16.1 Costs and burdens
      • The costs associated with the production of these statistics (quarterly and annual) are estimated at 785,200 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 data revision practice in these statistics is as follows:

        - Annual Non-Financial Transactions of the General Government Sector and its Subsectors:

        The information for year t published in t+3 months contains advance data. At t+9 the data are provisional and at t+21 the data are final. The finality of the data is reached once all the information from the different administrations has been incorporated. In particular, the General Account is the latest available information on the economic and financial activity carried out by the different administrations.

        - Quarterly Non-Financial Transactions of the General Government Sector and its Sub-sectors:

        The information for quarter T of year t is published in T+3 months. Each time a new quarter is published, the previous quarters of the year are reviewed, if necessary. The quarterly series becomes definitive in t+21 months (September of year t+2).
  • 18. Statistical processing
    • 18.1 Source data
      • The information sources used for the compilation of this statistical operation are administrative data and economic-financial information on public companies classified in the general government sector.

        The information covers the total number of units classified in the general government sector as defined in the European System of National and Regional Accounts (ESA 2010). In particular, the source data used are the accounting information and the State and Social Security revenue budget; standardised questionnaires relating to the budgetary information and accounting and extra-budgetary information of each regional and local government; accounting statements (balance sheets and profit and loss accounts) of the units not subject to the budget, but included in the general government sector (S.13); and the General Account of each government, comprising all the budgetary and accounting information produced during the financial year.

    • 18.2 Frequency of data collection
      • The frequency with which information is obtained for annual Non-Financial Transactions is annual and for quarterly Non-Financial Transactions is quarterly.
    • 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. The economic-financial information necessary for this statistical operation completed by the Autonomous Communities is collected in the Autonomous Communities Information Centre (CIMCA) and that relating to Local Corporations in SICEL (Local Entities Accounting Information System). 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 arithmetic checks and consistency with the information on the general government sector provided in the framework of Government Finance Statistics.
    • 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 the general government sector 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 public administration sector, the identification and quantification of their operations, for national accounting purposes, is carried out on the basis of the 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 sub-sector, the counterpart unit is analysed for interest transactions, current transfers and capital transfers, both in revenue and expenditure, so that in sector S.13 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