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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.

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.

2023 budget

  

2022 budget

  

2021 budget

  

2020 budget

  

2019 budget

  

2018 budget

  

2017 budget

  

2016 budget

  

2015 budget

  

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. The consolidated annual accounts are also attached.

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: 27/09/2022

The borrowing corresponds to the University’s various refundable loans pending repayment.

Last updated: 02/07/2020

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: 01/09/2022

Audits of external organisations and bodies

Audit Office of Catalonia


Audit office:

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 open data section you can find the quarterly budget performance-ERR:REF-NOT-FOUND-

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

In this section you can consult the budget settlement for each financial year. The document includes the management report with the breakdown of the surpluses, the status of liquidation of the budget and the report.

Last updated: 30/09/2022

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: 20/02/2023

Last updated: 20/02/2023

Last updated: 20/02/2023

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