Actual cost of services provided by Local Entities

‘Order HAP/2075/2014 of 6 November 2014 establishing the criteria for calculating the actual cost of services provided by local authorities, in accordance with the provisions of Article 116b of Law 7/1985 of 2 April 1985 on the basis of the Local Regime, introduced by Law 27/2013 of 27 December 2013 on the rationalisation and sustainability of local administration, it states that before 1 November of each year, local authorities shall calculate the actual cost of the services on the basis of the data contained in the clearance of the general budget, and where appropriate the approved annual accounts, for subsequent referral to the Ministry of Finance, which will be responsible for its publication. The content of the data set of the Effective Cost of the Services of the Local Entities consists of the inventory of services provided by the Local Entity, its management modality, the programme or group of budget programs to which it corresponds, the actual cost of each service, the physical reference units used by the Entity for the estimation of costs, the Local Entities receiving the service and the correlation between the type of management, chargeable expenditure and physical reference units. The information available online corresponds to the period 2014 to year n-2, with n being the current year. »