Effective cost
In this section of the website you can access to the documentation regarding the Report on the cost and performance of public services (related to the Local Public Finance Act (TRLRHL)) is provided in this section (documentation which is integrated in the annual General Account Report. Mention that the methodology that has been used in these Reports on the cost and performance of public services is the partial costs methodology, allocating the budgetary direct cost of programs related to the different public services.
Exceptionally, the information corresponding to 2013 was published by the Ministry of Finance and Public Administrations before 1 December 2014. The information corresponding to the 2013 financial year is not included in this section, since it only contemplates the City Council's budget settlement, in this financial year, according to the different areas of expenditure. The calculation for subsequent financial years is carried out by the City Council, communicated to the Ministry of Finance and Public Administrations and published in this section of the website.
- 2023 (pdf)
- 2023 (xlsx)
- 2022 (pdf)
- 2022 (xlsx)
- 2021 (pdf)
- 2021 (xlsx)
- 2020 (pdf)
- 2020 (xlsx)
- 2019 (pdf)
- 2019 (xlsx)
- 2018 (pdf)
- 2018 (xlsx)
- 2017 (pdf)
- 2017 (xlsx)
- 2016 (pdf)
- 2016 (xlsx)
- 2015 (pdf)
- 2015 (xlsx)
- 2014 (pdf)
- 2014 (xlsx)
Report on costs and returns of municipal services
The November 6 was approved the Order HAP/2705/2014 by the Ministry of Finance and Public Administrations regarding the criteria to make the calculus of the effective cost of services provided by Local Governments. Exceptionally, the information regarding the fiscal year 2013 will be published by the Ministry of Finance and Public Administrations before December 1 2014, using the budget outturn information. The calculus for next fiscal years will be performed by the City Council and will be published in this section of the website.
It should be noted that the method used to calculate costs in relation to the information shown in the Report on costs and performance of municipal services is that of the partial cost system, assigning the direct budgetary costs associated with the different budgetary programs that make up each public service. In the calculation of the effective cost, the indirect costs of the budgetary programs associated with the provision of a certain service are added, but the indirect costs associated with the structure of the organization are not included, which does consider the ABC cost model of the City Council itself, which is attached in the link.