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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.

Budget

The budget is the income and expenditure forecast for a year. This is approved by the University Senate every year, allowing the University to establish priorities and assess the achievement of its objectives. The budget is presented as a document with a triple character: a political document, as it explicitly states the Universities objectives for the coming year, a legal document and, at the same time, a an accounting document where all the economic operations are recorded, following a structure and accounting rules that allow and facilitate implementation, control and analysis.

In this section you will find the University of Girona budget in its traditional format and broken down by programmes.

Last updated 19/07/2021

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: 19/07/2021

The objective of accounting consolidation is to highlight the assets of a single economic entity formed by several entities. It is therefore necessary to provide a faithful picture of the assets, financial situation and results of a group of entities, as if it were a single entity. This is achieved by means of a balance sheet, an income statement, a net statement of equity changes, a cash flow statement and annual report – all consolidated. In other words, the consolidated annual accounts, which also include a consolidated management report.

Last updated: 29/07/2021

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

Last updated: 19/07/2021

Audits of external organisations and bodies

Audit Office of Catalonia


Audit office:

 

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

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