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Budget and Finances

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

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  • 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
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    • Extended budget 2025
    • Municipal budget proposal for 2026
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    • Economic-budgetary planning
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    • Fiscals ordinances
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      • Consolidated budgets and budgets of depending entities
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    Financial results and reports
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  • Home
  • 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?
    • Extended budget 2025
    • Municipal budget proposal for 2026
    • 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?

Budgetary training resources

In this section you will find documentation regarding internal budgetary training sessions.

Barcelona City Council Budget training documents

  • Expenditure Baseline Budget estimation (2015 edition) (PDF) [Cat] (PDF 1.78 MB)
  • Budget Requests (2015 edition) (PDF) [Cat] (PDF 1.72 MB)
  • Program Performance Plans (2015 edition) (PDF) [Cat] (PDF 3.67 MB)
  • Program Performance Reports (2015 edition) (PDF) [Cat] (PDF 2.86 MB)
  • IRP 2022 Gender Fact Sheet Guide (PDF) (PDF 448.97 KB)
  • Training Program Results Reports 2022 Edition (PDF) (PDF 2.41 MB)

Public Budgeting handbooks of International organizations and other institutions

  • A contemporary approach in Public Expenditure Management (PDF) (PDF 977.25 KB)
  • Budgeting and Budgetary Institutions (PDF) (PDF 2.33 MB)
  • Gestión Fiscal (PDF) (PDF 1.56 MB)
  • Managing Public Expenditure (PDF) (PDF 2.04 MB)
  • Performance based Budgeting Manual (PDF) (PDF 874.09 KB)
  • Principles of Budgetary Governance (PDF) (PDF 232.15 KB)
  • Un modelo básico de presupuestación por resultados (PDF) (PDF 128.62 KB)

Interesting Public Financial Management websites

  • Revista Auditoria Pública
  • Institute of Fiscal studies website
  • Barcelona Institute of Economics website
  • City Economic and Financial Governance Group (CEFG) website
  • IMF Public Financial Management blog
  • Public Financial Management website of the World Bank
  • OECD website regading Public Budgeting
  • Government Financial Officers Association (GFOA) website
  • Association for Budgeting and Financial Management (ABFM) website
  • American Association for Budget and Program Analysis website
  • The Chartered Institute of Public Finance and Accountancy (CIPFA) website
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