Quarterly non-financial operations in the Public Administration sector and its subsectors
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
2.2 Latest dissemination of metadata
2.3 Latest metadata update
3. Statistical presentation
3.1 Description of the data
- This statistic presents the revenues and expenditures of the public administration sector, and its subsectors, as detailed by the current and capital operations defined in the ESA, in a more appropriate manner for fiscal analysis. The difference between income and expenditure is the sector ' s Financing Capacity (+)/Need (-). Most of the information presented in the annual statistics is to meet all the requirements set out in Table 2 of the SEC Transmissions programme. Similarly, most of the information collected in the quarterly statistics is to comply with regulations on short-term statistics of public finances and on quarterly non-financial accounts of public finances.
3.2 Classification systems
- The classification systems used are those established in the ESA 2010:
Public administration sector and its subsectors:
S.13 Public administrations
- S.1311 Central administration
- S.1312 Regional administration
- S.1313 Local administration
- 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 transfers of non-produced assets
- D.1 Remuneration of employees
- D.2 Taxes on production and imports
- 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 information covers the public administration sector. The ESA 2010 defines this sector as the set of institutional units which are non-market producers whose production 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 income and national wealth.
3.4 Statistical concepts and definitions
- The concepts and definitions relating to economic operations are set out in 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 public administration sector and its subsectors. 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 public administration sector and its subsectors.
3.7 Geographical scope
3.8 Temporary coverage
- The series covers since 1995
3.9 Base period
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
- For the annual non-financial operations of the public administration sector and its subsectors, the period is annual. For quarterly non-financial operations in the public administration sector and its subsectors, the period is quarterly.
6. Institutional mandate
6.1 Legal acts and other agreements
- The collection, processing and dissemination of data on statistical operations for State purposes is governed by the provisions of Act No. 12/1989 of 9 May 1989 on the Public Statistical Function (LFEP) and the Fourth Additional Provision of Act No. 4/1990 of 29 June 1990. The LFEP establishes that the National Statistical Plan is the main computer tool for the statistical activity of the State Administration and contains the statistics to be prepared 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 for mandatory completion. This operation is a statistic for State purposes and is included in the National Statistical Plan 2021-2024.Act No. 47/2003 of 26 November 2003, General Budget (LGP), article 125.2 (g), provides: The General Intervention of the State Administration is the management centre for public accounting, 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 imputation of transactions established in the European System of National and Regional Accounts. In addition, article 133 of the Constitution 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 preparation of the public sector economic accounts and any information, in the field of national accounts of public units, established by internal and Community regulations.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 of the European Union requires two annual transmissions of the information collected in the annual operation (Table 2 of the Transmission Programme) for the whole sector and its subsectors.The transmission of quarterly information from the public administration 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 public administrations.- Regulation (EC) No 1161/2005 of the European Parliament and of the Council of 6 July 2005 on the drawing up of quarterly non-financial accounts by institutional sector. Commission Regulation (EC) No 264/2000 of 3 February 2000 on the application of Council Regulation (EC) No 2223/96 as regards short-term statistics on public finances.In addition, Order HAP/2105/2012, of 1 October, implementing the information provision obligations provided for in Organic Law 2/2012, of 27 April, on Budgetary Stability and Financial Sustainability, requires the publication in terms of national accounting of the monthly accounts of the regional administration subsector and the quarterly accounts of the local administration subsector from 2013.
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.Similarly, Regulation (EC) No 223/2009 of the European Parliament and of the Council of 11 March 2009 on European statistics establishes the need to establish common principles and guidelines guaranteeing the confidentiality of data used to compile European statistics and access to such confidential data, taking into account technical progress and the needs of users in a democratic society.
7.2 Processing of confidential data
- The data are treated confidentially during the collection and validation process until their publicationn.Además, it should be noted that the non-financial operations of the public administration sector is a synthesis statistic in which personal data, in this case referring to legal persons, used are presented aggregated in sectors or subsectors of public administrations, which prevents the identification of information associated with individual units.
8. Dissemination policy
8.1 Dissemination schedule
- The calendar of dates for the dissemination of the statistics is published in January on the IGAE website.
8.2 Access to the dissemination calendar
8.3 Access to the user
- The dissemination of this statistic is the same for all users at the time of its publication.However, the data collected in the non-financial operations of the public administration sector, annual and quarterly, are provided prior to their publication, under embargo, to the National Institute of Statistics for the incorporation of this information in the National Annual/Quarterly Accounts of Spain.
9. Frequency of dissemination
9.1 Frequency of dissemination
- The periodicity of dissemination of these two statistics is as follows:- Annual Non-Financial Operations of the Public Administration Sector and its Subsectors:
It is published twice a year in March and September.
- Quarterly Non-Financial Operations of the Public Administration Sector and its Subsectors:Published quarterly
10. Accessibility and clarity
10.1 Communications
10.2 Publications
10.3 Online databases
10.4 Access to microdata
10.6 Documentation on methodology
10.7 Quality documentation
- In accordance with Council Regulation 479/2009 on the implementation of the Protocol on the excessive deficit procedure annexed to the Treaty establishing the European Community, the Commission (Eurostat) is required to report regularly to the European Parliament and the Council on the quality of the actual data reported by the Member States. The annual reports provide an overall assessment of timeliness, reliability, completeness, compliance with accounting standards and consistency of data.
11. Quality management
11.1 Quality assurance
- Code of Good Practice for European Statistics.
11.2 Quality assessment
- In transmitting this information under the ESA 2010 Transmission Programme, Eurostat monitors the consistency, consistency and feasibility of the transmitted data. In this process, clarifications are provided to the evolution of the data when required.Eurostat in its Dialogue Visits to the Member States reviews data from public finance statistics.
12. Relevance
12.1 User requirements
- This information is used for the analysis of the public finances of the Member States. In particular, the composition of income and expenditure and its evolution over time. The main users are institutional users, notably ECFIN, the directorate responsible for EU policies on public finances and financial stability, among others.
12.2 User satisfaction
12.3 Completeness
- This operation meets all the requirements of the Transmission Programme SEC 2010, Table 2: Main Aggregates of Public Administrations, Annual Information, as well as the transmission of quarterly data to the Commission n.Adem. This information is also published by Autonomous Community.
13. Accuracy and reliability
13.1 Global Accuracy
- Non-financial operations are a synthesis operation that is developed with information from all units classified in the public administration sector. The data are associated with a high level of global accuracy.
13.2 Sampling errors
13.3 Errors other than sampling
14. Timeliness and timeliness
14.1 Opportunity
- These statistics are published and transmitted to Eurostat as follows:- Annual Non-Financial Operations of the Public Administration Sector and its Subsectors:
Information for year t: In t+3 months, progress has been made, in t+9 provisional data and in t+21 definitive data.
- Quarterly Non-Financial Operations of the Public Administration Sector and its Subsectors:Information for quarter T: In T+3 months.
14.2 Punctuality
- IGAE publishes this statistic on the date set out in the calendar.
15. Coherence and comparability
15.1 Geographical comparability
- The economic operations of revenue and expenditure are recorded in accordance with the ESA 2010 Regulation, which ensures a high degree of comparability with the Member States. In addition, the structure of the ESA 2010 is consistent with the international guidelines on national accounting established in the System of National Accounts 2008 (SNA 2008), which also allows comparability with other countries.
15.2 Temporal comparability
- The series of this statistic is comparable in 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 laid down in the ESA 2010.
15.3 Coherence - cross-sectoral
- The economic operations, revenue and expenditure data collected in this statistic are consistent with those recorded in all public finance and EDP statistics. In particular, the quarterly data are consistent with the annual data as the updating of the annual information is immediately transferred to the quarterly information.
15.4 Coherence - internal
16. Costs and charges
16.1 Costs and charges
- The costs associated with the production of these statistics (quarterly and annual) are estimated at EUR 785.2 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 Public Finance Statistics is to revise the published data for year t (annual or quarterly) until the last quarter of year t+2, when the data incorporated in the statistical information are final.
17.2 Data revision - Practice
- The practice of reviewing data in these statistics is as follows:- Annual Non-Financial Operations of the Public Administration Sector and its Subsectors:
The year t information published in t+3 months contains advance data. At t+9 the data are provisional and at t+21 the data are definitive. The final nature of the data is achieved once all the information from the various administrations has been incorporated. In particular, the General Account is the latest available information on the economic and financial activity carried out by the various administrations.
- Quarterly Non-Financial Operations of the Public Administration Sector and its Subsectors: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 final in t+21 months (September of the year t+2).
18. Statistical treatment
18.1 Data of origin
- The sources of information used in the preparation of these statistical operations are administrative data and economic and financial information of public enterprises classified in the public administration sector.The information covers the total number of units classified in the public administration sector 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 and local administration; accounting statements (balance sheets and profit and loss accounts) of units not subject to the budget but included in the public administration sector (S.13); and the General Account of each administration, comprising all budgetary and accounting information carried out during the financial year.
18.2 Frequency of data collection
- The frequency with which information is obtained from annual non-financial operations is annual and that relating to quarterly non-financial operations is quarterly.
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 Central Information Office of the Autonomous Communities (CIMCA) and that relating to Local Corporations in SICEL (Local Entities Accounting Information System). 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 information relating to the public administration sector provided in the framework of Public Finance Statistics.
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 the Public Administration Sector are quantified, applying the registration criteria established in SEC.En in the case of those public entities subject to the General Accounting Plan of the Spanish Company or to 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 information contained in their profit and loss account, changes in the balance sheet, memory and additional questionnaires requested from efecto.Por.
18.6 Adjustment
19. Comments