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 of transparency in budgetary and accounting matters, we can highlight: management objectives (supplying information for decision making, supplying data on 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 updating 08/01/2019

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 30/07/2019

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. 

University of Girona audits

Audits of external organisations and bodies

Audit Office of Catalonia


Audit office:

 

 

Last updated 30/07/2019

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 for the average payment period are calculated and published monthly on the website of the Department of the Vice-Presidency of the Economy and Finance (link).

Last updated 21/03/2019