Open Government and Transparency Portal

Budgets and accounting

Economic information

Through transparency in economic, budgetary and accounting matters, the University of Girona aims to provide useful information to assist decision making and management monitoring. The information provided is part of public accounting and is organised and systematized in accordance with a set of accounting rules, principles and techniques.

Among the objectives for transparency in budgetary and accounting matters, we can highlight management objectives (supplying information for decision making, supplying data about the management and situation of the institution, determining the cost and performance of the public services), monitoring objectives (monitoring by both external organs and by the institution itself) and analysis and dissemination objectives  (information and general data for both the public sector and for citizens).

In this section we can find information related to the budget of the University of Girona and its quarterly performance, the annual accounts and the institution’s financial control audits.

El pressupost

El pressupost és la previsió de despeses i ingressos per a un any. Aquest s'aprova anualment pel Claustre, i permet a la institució establir prioritats i avaluar la consecució dels objectius. El pressupost es presenta com un document amb un triple caràcter: es tracta d'un document polític, ja que explicita els objectius de la institució per al proper any, és un document jurídic, i alhora , és un document comptable, on es registren totes les operacions econòmiques, seguint una estructura i normes comptables que permeten i faciliten l'execució, control i anàlisi.

En aquest apartat podem trobar el pressupost de la Universitat de Girona, tant en el seu format tradicional com el pressupost per programes.

Last update 08/01/2019

El pressupost per programes

El pressupost per programes permet la classificació de les despeses per programes pressupostaris, mostra a quines finalitats es destinen els recursos públics i per tant permet visualitzar quines són les prioritats polítiques per a un exercici concret i quins resultats es volen assolir amb els recursos emprats. Per això, els programes pressupostaris són l’instrument a partir del qual s’explicita i formalitza la informació sobre els objectius i els resultats que es volen assolir amb els recursos públics.

Darrera actualització 08/01/2019

Budgetary programmes
Assigned budget
01/ Teaching: Bachelor's degrees, Masters, Doctoral Degree and continuous Education
€ 7,164,936.00
02/ Research and Transfer of Knowledge
€ 9,778,204.00
03/ Social Commitment 
€ 349,463.00
04/ University community: Students, Teaching and Research Staff (PDI) and Administrative and Service Staff (PAS)
€ 70,313,818.00
05/ Society
€ 475,130.00
06/ Governance and Quality 
€ 136,193.00
07/ Services, Campus and Management
€ 7,816,776.00
08/ Promotion and Communication
Total amount of the budget for programmes 2019
€97,113,720.00 €

The annual accounts are a summary of the financial status of accounting information. They include the balance sheet, the profit and loss account, the status of changes in the net worth, the status of cash flows and the annual report. They are compiled annually and provide detailed information about the financial status of the institution.

Last updated 26/06/2018

The audit, or more specifically the financial status audit, is the review of the financial status of an institution based on a series of previously established rules that leads to the publication of an independent opinion as to whether the financial statuses are pertinent, accurate, complete and fairly presented. 

Auditings of the University of Girona

Auditings of entities and external organs

Syndicating of Accounts of Catalonia: 

National Audit office:



Last updated 26/06/2018

The budget performance can be defined as the realization of the costs that are approved and the foreseen revenue. The different characteristics of costs and revenue means that there must be two different performance procedures. 

Performance in terms of the status of budgetary costs refers to all the required procedure to formalise and cover the expenses approved in the budget. The same can be applied to the status of budgetary revenue: this refers to the settlement and collection of public payments of a budgetary nature in accordance with the legal rules and procedures applied to them.  

The budget performance also includes other elements that are complementary and similar to the cost and revenue processes such as accounting, monitoring, settlement and accountability in terms of accounts, as foreseen in the regulations in force

In the section of open data you will be able to find the quarterly execution of the budget

Last update: 14/02/2019
These data will update every quarter.

In accordance with Organic Law 2/2012, of 27 April, on budgetary stability and financial sustainability, some common indicators were established for all the public administrations to measure the period of payment to suppliers.

The data corresponding to the means of payment period are calculated and publish monthly in the web of the Department of the Vice-Presidency and of Economy and Inland Revenue (link).

Last updated 21/03/2019