Quarterly executions of Local Entities’ budgets

‘Order HAP/2105/2012 of 1 October 2012 implementing the obligations to provide information under Organic Law 2/2012 of 27 April 2012 on budgetary stability and financial sustainability lays down a quarterly obligation to provide information on the quarterly implementation of the budget by local authorities (Article 16), which must be carried out by electronic means through the system that the Ministry of Finance enables for that purpose (Article 5.1). It contains information on the implementation of the budgets for each financial year of the local authorities for each of four quarters of the year, obtained from the data they have communicated quarterly to the Ministry of Finance. Individual information is published for each of the six municipalities with a population of more than 500,000 inhabitants and aggregated of the national total and of each of the Autonomous Communities and Cities with Statute of Autonomy, distinguishing in the latter aggregates the amounts corresponding to the total of local authorities, municipalities and councils and similar entities. The information is published at chapter level (1 digit) of the economic classification of revenue and expenditure, as set out in Order EHA/3565/2008, of 3 December, approving the structure of the budgets of local authorities, and are the amounts in thousands of euros accumulated at the end of the quarter corresponding to the different stages of budget implementation (prevision/initial appropriations, forecast/final appropriations, net recognised entitlements and obligations, collection/liquid payments of the current year and collection/liquid payments of closed years). In the first three quarters of the year the information of municipalities under 5,000 inhabitants is not included since according to Order HAP/2105/2012 they are not obliged to submit that information. The information has been available online since 2013. The data for each reference quarter are published on the last working day of the quarter following the reference quarter of the data.’