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Monthly consolidated non-financial operations of the Central Administration, Regional Administration and Social Security Funds subsectors. Detail by subsector

Standardized Methodological Report

  • 1. Contact
    • 1.1 Organization of contact
      • General intervention by the State administration
    • 1.2 Contact unit
      • National Accounting Office
    • 1.5 Postal contact address
      • Mateo Inurria 15 - 28036 Madrid
  • 2. Updating of metadata
    • 2.1 Latest validation of metadata
      • 05/03/2021
    • 2.2 Latest dissemination of metadata
      • 12/03/2021
    • 2.3 Latest metadata update
      • 05/03/2021
  • 3. Statistical presentation
    • 3.1 Description of the 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 objectives of budgetary stability, and the other European fiscal obligations, of all public administrations.

        The statistics show monthly measures of economic activity in the central administration, regional administration and social security funds subsectors. In particular, this statistic presents income and expenditure, as detailed by current and capital operations, in a more appropriate manner for fiscal analysis. The difference between income and expenditure is called the government surplus/deficit (depending on the sign) (TFEU Protocol No. 12). The information is also presented for the consolidation of the three subsectors. In addition, the monthly non-financial transactions of the State and each of the Autonomous Communities are published.

    • 3.2 Classification systems
      • The classification systems are those established in the ESA 2010.
      • Subsectors of the public administration sector covered by this statistic:
        • S.13 Public administrations
          • S.1311 Central administration
          • S.1312 Regional administration
          • S.1314 Social security funds
      • Non-financial operations:
        • P.11+P.12+P.131 Market production, for own end use and payments for non-market production
        • P.2 Intermediate consumption
        • P.3 Final consumption expenditure
        • P.5 Gross Capital Formation
        • NP Acquisitions less transfers of non-produced assets
        • D.1 Remuneration of employees
        • D.2 Taxes on production and imports
        • D.3 Grants
        • D.4 Property Income
        • D.5 Current taxes on income, property, 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 subsectors of the public administration sector included in this statistic are as follows:

        - Central administration: This subsector comprises all the administrative organs of the State and other central bodies whose competence normally extends to the entire economic territory, with the exception of the social security funds of the central administration itself.

        - Regional administration: This subsector consists of the types of administrations that constitute distinct institutional units and carry out some functions of public administration, with the exception of social security funds, at a level lower than that of central administration and higher than that of local corporations.

        - Social security funds: The sub-sector 'social security funds' comprises institutional, central and territorial units, the main activity of which is to provide social benefits and which meet the following two criteria:

        (a) Certain groups of the population are obliged to participate in the system or to pay contributions, under legal or regulatory provisions; and

        (b) Irrespective of their role as supervisory bodies or employers, public administrations are responsible for the management of such units in the establishment or approval of contributions and benefits.

    • 3.4 Statistical concepts and definitions
      • The concepts and definitions relating to economic operations are set out in SEC 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 subsectors defined above.

        The examples cited by the ESA as institutional units included in sector S.13 are as follows:

        (a) Public administration units legally established to exercise judicial authority over other units in the economic territory, and to administer and finance a series of activities, mainly by supplying non-market goods and services to the community;

        (b) an institution or quasi-society of public administrations, if its production is mainly non-market and is controlled by a unit of public administrations;

        (c) Non-profit institutions with legal personality that are non-market producers and are controlled by public administrations;

        (d) Autonomous pension funds, if they have a legal obligation to contribute, and when the public administrations manage the funds with regard to the establishment and approval of contributions and benefits.

    • 3.6 Statistical population
      • The target population is the central administration, regional administration and social security subsectors of the public administration 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 measure
    • 4.1 Unit of measure
      • The data are measured in millions of euros. These tables are also published in percentages 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, implementing the information supply obligations provided for in Organic Law 2/2012, of 27 April, on Budgetary Stability and Financial Sustainability, establishes among the monthly information supply obligations at the level of the Autonomous Communities those that make it possible to prepare the monthly information of the regional administration subsector in terms of national accounting, detailing the main income and expenditure headings.

        This information has been provided to the State since 2004.

    • 6.2 Data sharing
      • Exchanges of data between the State statistical services (INE, ministerial departments, autonomous agencies and public entities of the State Administration), as well as between them and the statistical services of the Autonomous Communities for the development of the statistics entrusted to them, are regulated by 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
      • Act No. 12/1989 of 9 May 1989 on the Public Statistical Function obliges IGAE, as a statistical service, under no circumstances to disseminate personal data regardless of their origin. It is understood that personal data refers to natural or legal persons that either allow the immediate identification of the interested parties, or lead by their structure, content or degree of disaggregation to the indirect identification of them.
    • 7.2 Processing of confidential data

      • The data are treated confidentially during the collection and validation process until they are published.

        Furthermore, it should be pointed out that this operation is a summary statistic in which personal data, in this case concerning legal persons, used are aggregated in subsectors of public administrations, which prevents the identification of 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 Code of Good Practice for European Statistics.
    • 11.2 Quality assessment
      • This statistic is compiled using the criteria set out in the ESA 2010 and is fully consistent with the statistics Non-financial operations in the annual and quarterly public administration sector. Consequently, the quality assessment of both statistics would be applicable to this operation.
  • 12. Relevance
    • 12.1 User requirements
      • This information is used for the analysis of Spanish public finances. The monthly information provided by this statistic makes it possible to monitor more effectively the fulfilment of budgetary stability objectives. The users are mainly institutional.
    • 12.2 User satisfaction
      • Not available.
    • 12.3 Completeness
      • This operation complies with all the requirements set out 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 Global Accuracy
      • This statistic is a synthesis operation that is developed with information from all units classified in the central administration, regional administration and social security funds subsectors. The data are associated with a high level of global accuracy.
    • 13.2 Sampling errors
      • Not applicable.
    • 13.3 Errors other than sampling
      • Not applicable.
  • 14. Timeliness and timeliness
    • 14.1 Opportunity
      • The information provided by this statistic for month t is published in t+2 months, except for the month of December, which is published in March, coinciding with the publication of the corresponding information for the month of January.
    • 14.2 Punctuality
      • IGAE publishes this statistic on the date set out in the calendar.
  • 15. Coherence and comparability
    • 15.1 Geographical comparability
      • Monthly economic operations of income and expenditure are recorded in accordance with the ESA 2010 Regulation. This allows comparability with those countries that produce this information.
    • 15.2 Temporal comparability
      • The series of this monthly statistic is comparable in time, as it is prepared according to the methodology set out 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 public administration sector. It is also consistent with the data transmitted in the EDP statistics.
    • 15.4 Coherence - internal
      • Internal coherence is ensured.
  • 16. Costs and charges
    • 16.1 Costs and charges
      • The costs associated with the production of this statistic are estimated at EUR 514.50 thousand, foreseen in the Budget of the Ministry of Finance.
  • 17. Review of data
    • 17.1 Data revision - Policy
      • The general policy of reviewing data relating to IGAE ' s Public Finance Statistics is to review the published data for year t until the last quarter of year t+2, when the data incorporated in the statistical information are of a definitive nature.
    • 17.2 Data revision - Practice
      • The information in this statistic is updated, if necessary, with the quarterly information received for the preparation of the quarterly non-financial operations of the public administration sector, which in turn is modified, if necessary, with the information received for the preparation of the respective annual operations.
  • 18. Statistical treatment
    • 18.1 Data of origin

      • The sources of information used in the preparation of this statistical operation are monthly administrative data and monthly economic and financial information of public enterprises classified in the three subsectors under study.

        The information covers the total number of units classified in the central administration, regional administration and social security funds subsectors, 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; standardized questionnaires relating to budgetary information and accounting and extrabudgetary information of each regional administration; accounting statements (balance sheets and profit and loss accounts) of the units not subject to the budget but classified in these subsectors; and, for the final data, the General Account of each administration, comprising all budgetary and accounting information carried out during the financial year.

    • 18.2 Frequency of data collection
      • Monthly.
    • 18.3 Data collection
      • Administrative data relating to the State are centralized in the Accounting Information System (SIC) and the Social Security data in the Social Security Accounting Information System (SICOSS). For the other units included in the State public sector (State and foundation public sector), economic and financial information is available in the application CICEP.red which includes annual accounts, audit reports, interim financial statements, etc. The economic and financial information required for this statistical operation completed by the Autonomous Communities is collected at the Autonomous Communities Information Centre (CIMCA). Finally, the General Account of each administration is available, including all budgetary and accounting information provided during the financial year.
    • 18.4 Data validation
      • The validation process consists of arithmetical checks and consistency with the quarterly information provided subsequently.
    • 18.5 Data collection

      • The work to be carried out in the preparation of this statistical operation varies according to two types of unit, those subject to a restrictive budget and public accounting, and those that are not. In the first group, the income and expenditure included in the various budget concepts/sub-concepts are allocated to the various national accounting operations, depending on their economic nature according to the ESA criteria. In a second stage, the Non-Financial Operations (income and expenditure) of each of these subsectors are quantified, applying the registration criteria set out in the ESA.

        In the case of those public entities subject to the General Accounting Plan of the Spanish Company or any of its adaptations, classified in the public administration sector, the identification and quantification of their operations, for the purposes of national accounting, is carried out on the basis of the monthly information contained in their profit and loss account, changes in the balance sheet, memory and additional questionnaires requested for that purpose.

        Finally, for each of the three subsectors, the counterpart unit of interest transactions, current transfers and capital transfers, in terms of both income and expenditure, is analysed, so that in the total each transaction is the sum of the data of each subsector, except for the aforementioned transactions that are consolidated between subsectors.

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