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Budget and Finances

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Menu navigation instructions

Instructions for keyboard users

This menu requires arrow keys to be able to use it. The menu has up to three levels:

  • First level: main menu options
  • Second level: sub-options for elements from the first level
  • Third level: sub-options for elements from the second level

Browsing instructions:

  • Browse using the vertical arrow keys on the first level of the menu.
  • Use the right arrow key to display the second level.
  • Browse on the second level using the vertical arrow keys.
  • Use the Escape key to get back to the first level.
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  • Browse the third level by using the vertical arrow keys.
  • Use the Escape key to get back to the second level.
  • Alternatively, use the Enter key to display any level.
  • ABC costs
    ABC costs
    • Reports model ABC (Activity-based costing)
    • What are the costs?
    • Accounting Type
    • Different methodologies for calculating costs
    • ABC cost model to the city of Barcelona
  • Budget
    Budget
    • Budget execution
    • What is the municipal budget?
    • Budget 2024
    • Extended budget 2025
    • Previous outturn budgets
    • Economic-budgetary planning
    • Budget transparency indicators
    • Open budget
    • Budget and financial statistical series
    • Budget stability goals accomplishment
    • Fiscals ordinances
    • Municipal investments
    • Consolidated budgets and budgets of depending entities
      • Consolidated budgets and budgets of depending entities
      • Consolidated budgets and budgets of depending entities
      • Consolidated budgets
    • Effective cost
    • Budget calculator
    • European Funds
  • Financial results and reports
    Financial results and reports
    • Profit and loss account
    • General account report and financial reports
    • Information on supplier payments
    • Debt
    • Ratings
  • Social public procurement
  1. Home
  2. / Budget
  3. / What is the municipal budget?

Basic concepts of the budget

Here you will find documentation to help to understand the main budgetary concepts.


Guide of the basic concepts in infographics

  • General elements
  • The Executive Budget system
  • Budget elaboration and approval
  • Budget execution and outturn 
  • Main budget documents 
  • Available information regarding the Budget
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Documents

  • Guide of the basic concepts of the Budget (PDF) (PDF 1.44 MB)
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