The current structure of the general budgets of local authorities was approved by Order EHA/3565/2008 of 3 December 2008. This rule was an important change in the approach to the budgetary presentation of the operations carried out by the local authorities as adapted to the structure applicable to the General Administration of the State. and the peculiarities of the local authorities were taken into account. As indicated in the preamble of that Order, they have a greater reflection on the content of the classification by programs, and, within this, the area of expenditure "Basic public services" (area of expenditure 1) deserves to be highlighted for they differ substantially from those corresponding to the General Administration of the State, taking into account for these purposes the enumeration made by Law 7/1985, of 2 April, regulating the bases of the Local Regime, of the public services of compulsory provision by the municipalities and the provinces.

On the other hand, it is necessary to establish as far as possible the expenditure incurred by the local authorities in the provision, so that the degree of efficiency can be determined, in a framework of stability and financial sustainability. In the context of the Organic Law 2/2012 of 27 April 2012 on budgetary stability and financial sustainability, the principle of efficiency in the allocation and use of public resources is defined in Article 7, the first two of which (i) the public expenditure policies must be framed within a framework of multiannual planning and programming and budgeting, taking into account the economic situation, the objectives of economic policy and the implementation of the principles of budgetary stability and financial sustainability "and" the management of resources The public will be oriented towards efficiency, efficiency, economy and quality, to which policies will be applied to rationalize expenditure and improve the management of the public sector. "

The disclosure in the aforementioned Organic Law 2/2012 of 27 April requires that at least a more detailed and more accurate budget information be available for the services to be defined in the The Law of the Bases of the Local Regime. Other alternatives have higher indirect costs and are very difficult to comply with on the part of small municipalities, which are also the most affected. We are referring to the conduct of cost accounting or the establishment of new obligations for extra-accounting information, relating to the cost of services.

For all this, it is necessary to reform the structure by programs of the budgets of the local entities, in a double sense. Firstly, by defining the programmes in a way that is more in line with the provisions of the Law on Local Government Bases. And secondly, by imposing, for all municipalities, the duty to budget and account for the degree of sufficient development-in some cases, groups of programmes; in others, programmes-for information about expenditure to be available in each of the municipalities. one of the services provided for in Articles 25 and 26 of that Act.

On the other hand, it is necessary to mean that Article 10 of Order EHA/3565/2008, has been repealed by the amendment of article 167 of the recast of the Law of Local Government, approved by Royal Decree Legislative 2/2004, of 5 March, implemented by the final provision of the 10th of Law No 8/2013 of 26 June, of rehabilitation, regeneration and urban renewal, and which has involved the repeal of the simplified structure which could be applied by the local entities with a population of less than 5,000 inhabitants, which is necessary to carry out an established assessment of the provision of services by these entities.

Also, article 167.1 of the recast text of the Law on Local Government Law, approved by Royal Legislative Decree of March 5, entrusts the Ministry of Economy and Finance (the current Ministry of Finance (a) the establishment, in general, of the structure of the budgets of the local authorities, taking into account the economic nature of the revenue and expenditure, as well as the purposes or objectives of the They are intended to be achieved.

It is for the Ministry of Finance and Public Administrations, according to the sixth provision of this Law, the competence to modify the structures of the budgets of the local authorities, and the criteria of classification referred to in that Article, in order to adapt them to those established for the State public sector at any time.

Article 31 of the new Organic Law 2/2012, of 27 April, of budgetary stability and financial sustainability, states that local entities within the scope of Articles 111 and 135 of the recast text of the Local Law Regulatory Law, approved by the Royal Legislative Decree of March 5, must include in their budgets a differentiated allocation of appropriations, the Contingency Fund, which " will be allocated, where appropriate, to attend non-discretionary and non-discretionary needs in the budget initially approved, which may be submitted during the course of the financial year. "

Contingency Fund is charged in the General Budget of the State, in the classification by programmes, to the group of programmes 929 "Unclassified and unclassified functions", and in the economic classification to Chapter 5 " Fund In accordance with the Resolution of 19 January 2009, of the Directorate-General for Budgets, laying down the codes defining the economic classification of the General Budget of the State, and, more recently, the Order HAP/981/2013 of 31 May 2013 laying down the rules for the production of General State budgets for 2014.

For the financial year 2015, the first budgets will be the ones that will result from implementation in terms of its elaboration and implementation. However, taking into account the provisions of Article 3.1 of the HAP/2105/2012 Order of 1 October 2012, the provision of information provided for in the Organic Law 2/2012 of 27 April 2012 on Stability Budget and Financial Sustainability the information that is provided after the entry into force of this Order, relating to the settlement of budgets of 2013 and 2014 would have to be adapted to it, and therefore it should present a breakdown of the classification by programs analogous to that defined in this Order.

In short, this Order consists of a single article, a transitional provision, a derogation provision and two final provisions. The Single Article amends Articles 4 and 6 of Order EHA/3565/2008 of 3 December 2008, in which the basic principles of the classification by programmes are laid down and the composition of the budgetary implementation is redefined, and includes as Independent budget concept the Contingency Fund, which can be used by any local entity, in a homogeneous way with the State. The single transitional provision provides that the provision of information referred to in Order HAP/2105/2012 of 1 October 2012, in respect of which the reporting obligations laid down in the Organic Law 2/2012 of 27 May 2012, are developed April, Financial Stability and Financial Sustainability should be in line with the provisions of this Order. The single derogation provision expressly repeals Article 10 of Order EHA/3565/2008. As regards the final provisions, the first one enables the General Secretariat of Autonomous and Local Coordination, of the Ministry of Finance and Public Administrations, to lay down rules for the development and implementation of this Order; the second sets the entry into effect.

This Order is dictated by the development of the ratings granted to the Minister of Finance and Public Administrations in Article 167.1 and in the additional sixth provision of the recast text of the Law on the Law of the Local, approved by Royal Legislative Decree 2/2004, dated March 5.

This Ministerial Order has been favourably informed by the Legal Services of this Ministry.

By virtue of the above, according to the State Council, I have:

Single item. Amendment of Order EHA/3565/2008 of 3 December 2008 approving the structure of the budgets of local authorities.

Order EHA/3565/2008 of 3 December, approving the structure of the budgets of local authorities, is amended as follows:

One. Article 4 is worded as follows:

" Article 4. Classification by programs.

1. The appropriations shall be ordered in accordance with their purpose and the objectives they intend to achieve, in accordance with the classification by areas of expenditure, expenditure policies, groups of programmes and programmes set out in Annex I. The latter may develop in sub-programs.

2. As a general rule, the breakdown of appropriations shall be at least at the level of groups of expenditure programmes. However, this detail should be presented at the level of expenditure programmes in the cases specified in Annex I.

3. The structure specified in Annex I should be considered closed and mandatory for all local entities. However, it will be open from the level of programmes and sub-programmes, so programmes and sub-programmes that are deemed necessary may be created when they do not appear in the structure that is established by this Order.

4. In cases where the local authority assumes responsibility for delegation of the State or the Autonomous Communities, pursuant to Article 27 of Law 7/1985 of 2 April, regulating the bases of the Local Regime, it must carry out the necessary development of the programme groups, in order to ensure that there is an accurate correspondence between each service assumed and a single programme or budget sub-programme. "

Two. Article 6 is amended as follows:

" Article 6. Budgetary implementation.

The budgetary application whose encrypted expression constitutes the budgetary credit shall be defined, at least, by the combination of the programmes and economic classifications, at the level of the programme or programme group and concept or sub-concept respectively.

In the event that the local Entity chooses to use the organic classification, the budgetary application will be defined by the combination of the organic, program and economic classifications. "

Three. Annex I containing the codes for the classification by programmes of the expenditure of the budget of the local authorities and their autonomous bodies is amended in the terms specified in this Order.

Four. In Annex III "Codes of the economic classification of the expenditure of the budget of local authorities and their autonomous bodies", Chapter 5, with a single article (Article 50) and concept (concept 500), is created for the budget to be allocated expenditure on the differentiated allocation for the contingency fund, as required by Article 31 of the Organic Law 2/2012, on budgetary stability and financial sustainability, which are drawn up as follows:

" CHAPTER 5

Contingency and Other Unforeseen Funds

This chapter includes the allocation to the Contingency Fund referred to in Article 31 of the Organic Law 2/2012, of 27 April, of budgetary stability and financial sustainability, which must be included in this chapter. In their budgets the Local Entities of the subjective scope of Articles 111 and 135 of the recast text of the Law of the Local Government, for the attention of unforeseen, unpostponed and non-discretionary needs, for which not there is insufficient or insufficient budgetary credit. Local entities not included in that subjective scope shall apply this same criterion in the event that they approve the allocation of a contingency fund for the same purpose.

Article 50. Allocation to the Budgetary Implementation Contingency Fund.

Concept 500. Budgetary Execution Contingency Fund. Article 31 Organic Law 2/2012 of Budget Stability and Financial Sustainability.

In the table "Economic classification of expenditure", collected at the end of Annex III of the Order, shall be included:

Chapter

Item	Concept
					50		Dotation to the Budget Execution Contingency Fund
		500	Budget Execution Contingency Fund. Article 31 Organic Law 2/2012 of Budget Stability and Financial Sustainability. "

Five. In the Annex referred to in the preceding paragraph, Article 27 shall be deleted. Unforeseen expenses and unclassified functions.

Single transient arrangement. Implementation of this Order in the fulfilment of the reporting obligations.

The obligations for the provision of information provided for in Order HAP/2105/2012 of 1 October 2012, for the development of the reporting obligations provided for in the Organic Law 2/2012 of 27 April 2012, Budgetary Stability and Financial Sustainability shall be complied with, in any event, in accordance with the provisions of this Order.

Single repeal provision. Regulatory repeal.

The entry into force of this Order is repealed by Article 10 of Order EHA/3565/2008 of 3 December, which approves the structure of the budgets of local authorities.

Final disposition first. Application and execution of the Order.

The holder or the holder of the General Secretariat of Autonomous and Local Coordination, within the scope of its powers, is empowered to adopt the resolutions and measures necessary for the implementation and execution of the provisions of this Order.

Final provisions second. Entry into force

This Order shall enter into force on the day following that of its publication in the Official Gazette of the State, and shall apply, in respect of its preparation, execution and liquidation, to the budgets of the exercise 2015 and following.

Madrid, 14 March 2014.-The Minister of Finance and Public Administration, Cristobal Montoro Romero.

ANNEX I

Classification codes for programs of budget expenditures of local entities and their autonomous organizations

For the correct classification of expenditure on the basis of the corresponding programmes, account shall be taken of what is determined in the codification referred to in this Annex.

If any expenditure is liable to be applied to more than one policy of expenditure, it shall be charged to that which is deemed to be most appropriate in relation to the set of objectives and objectives defined. For such purposes, both qualitative and quantitative criteria for budgetary management may be taken into account.

The present encoding is closed and mandatory for all local entities at their levels of spending areas, spending policies, program groups, and programs that are specified in it. As far as programmes or sub-programmes are concerned, it is considered to be open, as long as they are not included in this annex.

Spending Area 1. Basic Public Services

This area includes all those expenses incurred by the basic public services which, on a compulsory basis, must be provided by the municipalities, by themselves or partners, in accordance with Article 26.1 of Law 7/1985, of 2 April, (a) the rules governing the use of the same law, or, where applicable, the provinces in accordance with Article 31.2 of the same law, taking into account their role of cooperation and assistance to the municipalities.

For these purposes, four basic spending policies: security and mobility of citizens, housing and urban planning, community welfare and the environment are included in the terms set out for each of them.

In this area we do not consider those policies of expenditure of a sectorial nature and which, consequently, integrate other areas of expenditure of the present structure.

Spending Policy 13. Security and citizen mobility.

Comprises all the expenses of the services related to the security and mobility of the citizen and those who have to perform the local Entity in order to collaborate with the General Administration of the State or the respective Community Autonomous in support of civil protection and defence services, actions in case of calamities or catastrophes, prevention and extinction of fires and actions in general aimed at the protection of the property of the local authority or of the I would like to say that I have to say that I have to say that the Commission has not yet done so.

Five groups of programs are classified, distinguishing those that are intended to cover the general administrative expenses associated directly with the services of citizen security and civil protection. For these purposes, the General Administration is responsible for the activities of planning, coordination, control, organization, administrative management and development of support functions of the various management centers that make up the expenditure policy.

130. General administration of security and civil protection.

132. Security and Public Order.

133. Traffic management and parking.

134. Urban mobility.

135. Civil protection.

136. Fire prevention and extinction service.

Spending Policy 15. Housing and town planning.

All expenses for services related to housing and urbanism, as well as those complementary to them, are included.

Thus, the expenses related to the construction, improvement and conservation of houses and shelters, including the acquisition of land; the derivatives of the planning and urban planning of the soil; urban roads, will be imputed to it. and others of a similar nature.

This spending policy is attributed to those carried out in the form of aid that allows access to housing in any regime, in its own actions or in collaboration with other public administrations. Also included are the expenses arising from the promotion of public housing promotion.

Four groups of programs are typified, distinguishing those that are intended to cover general administrative expenses directly associated with the development of housing and urban planning:

150. General Administration of Housing and Urbanism.

151. Urbanism: planning, management, execution and urban discipline.

152. Housing.

153. Public roads.

Within the housing program group, two programs are classified, relating to the Promotion and management of public protection housing and to the conservation and rehabilitation of the building.

1521. Promotion and management of public protection housing.

1522. Conservation and rehabilitation of the building.

Within the group of public-service programs, two programs are classified, relating to access to population centers and to the paving of the public roads.

1531. Access to population cores.

1532. Public-track paving.

Spending Policy 16. Community welfare.

Comprises all expenses related to performances and services whose purpose is to improve the quality of life in general.

They shall be charged for the construction, maintenance, conservation and operation of sewerage services, home supply of drinking water; collection, disposal or treatment of waste; road cleaning; burial grounds and funeral services; and other community welfare services. Six groups of programs are typed:

160. Sewer.

161. Home supply of drinking water.

162. Waste collection, management and treatment.

163. Road cleaning.

164. Cemeteries and funeral services.

165. Street lighting.

Within the collection, waste management and treatment group, three programmes are defined, relating to waste collection, urban solid waste management and waste treatment.

1621. Collection of waste.

1622. Urban solid waste management.

1623. Waste treatment.

Spending Policy 17. Environment.

This expenditure policy shall include all expenditure relating to the protection and improvement of the environment as well as the investment and functioning of the services of protection of the natural environment; afforestation, carried out by the Entity itself or in a consortium with other Public Administrations; defence against forest fires, deslinde and amojonation or fight against desertification; maintenance of beaches and others of a similar nature.

Three program groups are typed:

170. General administration of the environment.

171. Parks and gardens.

172. Protection and improvement of the environment.

Within the group of environmental protection and improvement programmes, a programme is established, relating to the protection against noise, light and air pollution in urban areas.

1721. Protection against noise, light and air pollution in urban areas.

Spending Area 2. Protection and Social Promotion Actions

This area or group includes all those expenses and transfers that constitute the system of foresight; pension of officials, attention of character-assistance-assistance; attentions to groups with special needs, as young, elderly, physically handicapped and aged; employment promotion measures.

Spending Policy 21. Pensions.

Graciable pensions, pension and pension improvements in charge of the local authority of civil servants and employees or their successors and other expenses of a similar nature.

A group of programs is typed:

211. Pensions.

Spending Policy 22. Other economic benefits in favor of employees.

Includes all expenses of this kind, as well as social action derivatives in favor of employees, except the fees charged by the employer of Mutual and Social Security.

A group of programs is typed:

221. Other economic benefits in favor of employees.

Spending Policy 23. Social services and social promotion.

This spending policy will be charged by the local authority to develop primary social assistance: the promotion of gender equality, the promotion and social reintegration of the marginalized, as well as the management of social services; provision of services to dependent persons and social assistance, nursing homes and others of a similar nature; assessment and information of situations of social need and immediate attention to persons in a situation or risk of social exclusion. It will also include the transfer of the final transfers to entities and families working together to achieve these goals.

The expenses for the General Administration will be included, which will correspond to the activities aimed at planning, coordinating, controlling, organizing, managing and developing functions of support the different management centres that make up the expenditure policy.

A group of programs is typed:

231. Primary social assistance.

Spending Policy 24. Promotion of employment.

This spending policy is attributed to those that aim to promote and promote employment in own actions or in collaboration with other public administrations.

A group of programs is typed:

241. Promotion of employment.

Spending Area 3. Production of public goods of a preferential nature

Comprises this area or group all the expenses that the local entity carries out in relation to the health, education, culture, leisure and leisure time, sport, and, in general, all those aimed at the elevation or improvement of the quality of life.

Spending Policy 31. Health.

This spending policy includes expenses for the prevention and cure of diseases, as well as the maintenance of a state of health immunity in the population. The expenditure for the creation, construction, equipment and operation of hospitals, clinics and sanatoriums of any kind, relief houses, dispensaries, emergency kits, spas, laboratories, etc. analysis, as well as its complementary services, including ambulances; public health services; control and supply of medicines and medical devices; public hygiene; agri-food analysis laboratories; Food security; disinfection, disinterment or deratization campaigns; and others of a similar nature.

Two groups of programs are typed:

311. Protection of public health.

312. Hospitals, health care services and health centers.

Spending Policy 32. Education.

This expenditure policy comprises all expenditure arising from the creation, conservation and operation of centres and institutions of all types of teaching and their complementary services, as well as transfers to other institutions. entities or families for assistance and promotion of the same.

The expenses included in the General Administration program group will correspond to activities aimed at the planning, coordination, control, organization, administrative management and development of support functions of the different management centres that integrate the policy of expenditure.

This expenditure policy will thus be charged with the costs of construction, allocation and operation of educational establishments, distributed according to the different educational levels to which they relate. The costs of benefit-benefit centres will also be included when the educational character predominates in them.

Expenses for school transport, scholarships, grants, are considered to be complementary education services.

Also included are the costs of improving the educational level of citizens.

Seven groups of programs are typed:

320. General administration of education.

321. Creation of primary and primary school teachers.

322. Creation of secondary school teaching centres.

323. Operation of teaching centres for primary and primary education and special education.

324. Operation of secondary education teaching centres.

325. Monitoring of compliance with compulsory education.

326. Complementary education services.

327. Promotion of citizen coexistence.

Spending Policy 33. Culture.

This spending policy includes those originating from the services referred to in its name, including those of a recreational nature.

The expenses included in the General Administration program group will correspond to activities aimed at the planning, coordination, control, organization, administrative management and development of support functions of the different management centres that integrate the policy of expenditure.

Includes the costs of creating, conserving and operating buildings for libraries, museums, archives, culture houses, cultural activities, leisure activities and free time as retired or retired homes. houses of the youth; exhibition halls, congress palaces, zoos, music bands and musical groups, local festivals of a popular character, recreational activities on beaches, performances in order to preserve, promote and management of historical-artistic heritage and other recreational and cultural expenses; communication, authorisation, inspection and sanction of public spectacles, as well as transfers to entities or families that collaborate in the promotion of such activities.

Seven groups of programs are typified, distinguishing those that are intended to cover the general administrative expenses associated directly with the services of culture and leisure:

330. General administration of culture.

332. Libraries and Files.

333. Cultural equipment and museums.

334. Cultural promotion.

336. Protection and management of the Historical-Artistic Heritage.

337. Free time occupancy facilities.

338. Popular holidays and celebrations.

Within the Library and Files program group, two programs are typed, relating to Public Libraries and Files.

3321. Public libraries.

3322. Files.

Spending Policy 34. Sport.

This spending policy includes those originating from the services referred to in its name, such as promotion and sports broadcasting, expenses for the creation, conservation and operation of the buildings destined for swimming pools, sports facilities of any kind or any other performance directly related to sport or the sport policy of the respective local entity.

The expenses included in the General Administration program group will correspond to activities aimed at the planning, coordination, control, organization, administrative management and development of support functions of the different management centres that integrate the policy of expenditure.

In this spending policy, three groups of programs are considered:

340. General administration of sports.

341. Promotion and promotion of sport.

342. Sports facilities.

Spending Area 4. Actions of an economic nature

The costs of activities, services and transfers that tend to develop the potential of different sectors of economic activity are integrated into this area.

Expenditure on basic and transport infrastructure; agricultural infrastructure; communications; research, development and innovation will also be included.

Spending Policy 41. Agriculture, livestock and fisheries.

It includes expenses of any kind intended for the improvement, promotion and management of agricultural, livestock and fish farming activities.

The expenses included in the General Administration program group will correspond to activities aimed at the planning, coordination, control, organization, administrative management and development of support functions of the different management centres that integrate the policy of expenditure.

The costs related to plans for the management of the sector will be charged; colonization and parcelary concentration; promotion of the cooperative movement and promotion of associationism; promotion of agro-food industrialisation; training of young entrepreneurs; agricultural and other extension centres of the same nature.

Expenditure related to the control and eradication of pests; improvement and selection of seeds and livestock, biotechnology centres; agricultural and other experimental farms of a similar nature.

Also includes expenses related to the creation, improvement and maintenance of basic infrastructure in agricultural activities, livestock farming, fish farming or hunting, irrigation, modification and improvement of structures; conservation and sanitation of soils and others of a similar nature.

This policy of expenditure, if any, will be charged for the contribution or quota to the agricultural deposit.

Five groups of programs are typed:

410. General administration of agriculture, livestock and fisheries.

412. Improvements in agricultural structures and production systems.

414. Rural development.

415. Protection and development of fishery resources.

419. Other actions in agriculture, livestock and fisheries.

Spending Policy 42. Industry and energy.

Comprises expenses of all kinds intended for the promotion, support and development of the industry in the field of action of the Local Entity.

The expenses included in the group of general administration programs will correspond to activities aimed at the planning, coordination, control, organization, administrative management and development of support functions of the different management centres that integrate the policy of expenditure.

This policy of expenditure will be attributed to investment in enterprise capital; promotion of business action; aid for conversion and reindustrialisation; promotion of the association of enterprises industry, and all kinds of transfers for these purposes and incentives for industrial location.

The costs related to support for mining, research, preparation, marketing and other activities of mining production will also be included.

It also includes expenses related to the production, transmission and distribution of energy, in particular gas and electricity. This expenditure policy shall also be charged for transfers to other servants for the specific purpose of the activities referred to therein.

Four groups of programs are typed:

420. General administration of industry and energy.

422. Industry.

423. Mining.

425. Energy.

Spending Policy 43. Trade, tourism and small and medium-sized enterprises.

Expenses of any nature of the services of the Entity related to trade or commercial activity shall be included.

The expenses included in the General Administration program group will correspond to activities aimed at the planning, coordination, control, organization, administrative management and development of support functions of the different management centres that integrate the policy of expenditure.

It shall comprise, the costs relating to central or retail markets, auctions and any other similar facilities; actions in defence of competition; control of weights and measures and others of a similar nature; inspection and sanction of establishments.

Expenditure of any nature associated with the development and promotion of tourism shall also be included.

The costs of construction, improvement, conservation and operation of hotel establishments, campsites, tourist offices, publishing of brochures, posters and books and advertising campaigns will be charged. Transfers that are granted to other public or private entities are also collected, with a view to the fulfilment of these purposes.

Finally, the development of small and medium-sized enterprises will be included in this spending policy.

Five groups of programs are typed:

430. General Administration of Trade, Tourism and Small and Medium-sized Enterprises.

431. Trade.

432. Tourism information and promotion.

433. Business development.

439. Other sectoral actions.

Within the trade program group, three programs are typified, relating to Fairs, Markets, and Street Trade.

4311. Fairs.

4312. Markets, supplies and auctions.

4313. Street trade.

Spending Policy 44. Public transport.

The costs of local entities for the maintenance, development and financing of the public transport service shall be included.

The expenses included in the General Administration program group will correspond to activities aimed at the planning, coordination, control, organization, administrative management and development of support functions of the different management centres that integrate the policy of expenditure.

All investment in the acquisition of means of transport will be applied to this policy of expenditure; and the creation, improvement and maintenance of infrastructure, such as bus stations, ports, airports and other of a similar nature.

Four groups of programs are typed:

440. General administration of transport.

441. Passenger transport.

442. Transport infrastructure.

443. Transport of goods.

Within the group of program passenger transport, two programs are created, relating to the urban collective transportation of travelers and other transportation of travelers.

4411. Urban collective transport of passengers.

4412. Other passenger transport.

Spending Policy 45. Infrastructure.

Includes expenses of any kind aimed at the creation, improvement and maintenance of basic infrastructures not included in previous spending policies.

The expenses included in the General Administration program group will correspond to activities aimed at the planning, coordination, control, organization, administrative management and development of support functions of the different management centres that integrate the policy of expenditure.

All investment projects for the construction and improvement of roads and neighborhood roads in charge of the local entity and other ancillary expenses of the previous ones, such as bridges, viaducts, will be applied to this spending policy. signalling or marking, as well as costs relating to studies and technical assistance services which are necessary. In terms of water resources, expenditure will be included in the collection, accumulation and channelling works up to the start of the urban distribution network and others of a similar nature.

Five groups of programmes are defined, distinguishing those which are intended to cover the general administrative costs associated directly with the infrastructure covered by this policy. expense:

450. General administration of infrastructure.

452. Hydraulic resources.

453. Roads.

454. Neighborhood roads.

459. Other infrastructure.

Spending Policy 46. Research, development and innovation.

Includes administration, infrastructure, performance and support expenses for basic and applied research, including transfers to other agents for this purpose.

This expenditure policy will be attributed to activities aimed at promoting pure scientific knowledge and those with practical, specific or concrete objectives and which cannot be applied to any other policy. of expenditure.

Two groups of programs are typed:

462. Research and studies related to public services.

463. Scientific, technical and applied research.

Spending Policy 49. Other actions of an economic nature.

Comprises the management, operation, support, supply and promotion of telecommunications services, the Information Society, the management of knowledge and others of a similar nature; communication, production and dissemination of audiovisual programmes, electronic administration, attention and consumer protection offices, as well as transfers to other actors for the fulfilment of these purposes.

Three program groups are typed:

491. Information society.

492. Knowledge management.

493. Protection of consumers and users.

Spending Area 9. Actions of a general nature

This area includes expenses related to activities that affect, in general, the local entity, and which consist in the exercise of functions of government or administrative support and of logical and technical support to the entire organization.

You will collect the general expenses of the Entity, which cannot be imputed or applied directly to another area of those provided for in this classification by programs.

General transfers which cannot be applied to any other heading of this classification by programmes will be included in this area, as otherwise they will be charged in the specific expenditure policy which corresponds.

Spending Policy 91. Governing bodies.

It includes expenses related to the constitution and functioning of the governing bodies of the local entity and representation of them. The appropriations and allowances of the President and members of the corporation, the special secretariats of the Presidency, travel allowances and travel expenses and others of a similar nature shall therefore be included. This policy of expenditure will also be imputed to the material and necessary for the attention of the governing bodies.

A group of programs is typed:

912. Governing bodies.

Spending Policy 92. Services of general character.

Comprises the expenses of those services that serve or support all others in the Local Entity.

This expenditure policy will therefore be charged with office and general dependencies; information, publications, registration and relations; internal developments and computer supports; coordination and general control: file, organization and methods, rationalization and mechanization; administration of personnel; elections; citizen attention and participation, mobile park, with exclusion of affected vehicles to certain services that will be imputed to the corresponding heading and expenses for advising and defending the interests of the entity.

This spending policy will integrate the derivatives of activities related to the elaboration of general basic information and statistical series on the various services of the local entity.

The costs relating to study cabinets and general information and documentation will also be charged.

Seven groups of programs are typed:

920. General Administration.

922. Coordination and institutional organisation of local authorities.

923. Basic and statistical information.

924. Citizen participation.

925. Attention to citizens.

926. Internal communications.

929. Unforeseen and unclassified functions.

Within the group of programs of basic and statistical information, a program is typified, relative to the Management of the Municipal Register of Inhabitants.

9231. Management of the Municipal Register of Inhabitants.

In compliance with the provisions of Article 31 of the Organic Law 2/2012 of 27 April 2012 on budgetary stability and financial sustainability, local entities within the scope of Articles 111 and 135 of the recast text of the Local Government Law, approved by Royal Legislative Decree of 5 March, will include within the group of programs 929 "Unforeseen, transitory situations and contingencies of execution" an endowment differentiated from budgetary appropriations in respect of the implementation contingency fund budget, in order to meet non-discretionary and non-discretionary needs in the initially approved budget, which may be submitted during the financial year. Local entities not included in that subjective scope shall apply this same criterion in the event that they approve the allocation of a contingency fund for the same purpose.

Spending Policy 93. Financial and tax administration.

Understands this expense policy for all expenses associated with the financial management of the Local Entity.

The general expenses of the economy and finance services will be charged; planning and budgets and taxation; internal control and accounting and general accounts; treasury management; wealth management, accounting wealth and accountability; management, inspection and collection of taxes, training and updating of tax rolls; decision-making bodies for economic and administrative complaints to the taxpayer and other related expenses with the economic and financial activity of the entity.

Also included are expenses related to construction, improvement and conservation, including the acquisition of land, of official multiple-use buildings.

Four groups of programs are typed:

931. Economic and fiscal policy.

932. Management of the tax system.

933. Wealth management.

934. Management of debt and treasury.

Spending Policy 94. Transfers to other public administrations.

This expenditure policy will be charged the generic transfers ordered by the local entity to the State or the Autonomous Community or in favour of other local authorities, such as the shares in revenue, Communities or consortia and any others of a similar nature. Local territorial entities are distinguished for these purposes (Article 3.1 of Law 7/1985 of 2 April of the Law on Local Government Bases) and the rest of local entities.

Four groups of programs are typed on the basis of the receiving agent of the same.

941. Transfers to Autonomous Communities.

942. Transfers to local territorial entities.

943. Transfers to other local entities.

944. Transfers to the General Administration of the State.

Spending Area 0. Public Debt

Comprises interest and amortization expenses of the Public Debt and other financial operations of a similar nature, excluding the expenses incurred by the formalization of the same.

This area will be charged with expenses to meet the financial burden of the local entity, amortization and interest, derived from contracted credit operations. The costs of formalisation of the corresponding contracts will be taken to the expenditure policy 93, group of programmes 934.

A single program group is typed:

011. Public Debt.

Classification by expense programs

 

Area	Spending Policy	Programs	Programs	Denomination
	Programs
					BASIC PUBLIC SERVICES.
	13			Security and Citizen Mobility
		130		General Administration of Security and Civil Protection
		132		Security and Public
		133		Traffic and parking
		134		Urban Mobility
		135		Civil protection.
15			Housing and urbanism
		150		General Administration of Housing and Town Planning
		151		Urbanism: planning, management, execution, and urban discipline
		152		Housing.
			1521	Promoting and managing public protection housing
			1522	Building and rehabilitating the building.
		153		Public Vies.
			1531	Access to population cores
			1532	Public Path Pavement
	16			Community Welfare.
		160		Sewer
		161		Drinking water home supply.
		162		Collection, management, and treatment of waste
			1621	Waste collection.
			1622	Urban Solid Waste Management
			1623	Waste treatment.
		164		Cemetery and Funeral
		165		Public Lighting.
	17			Environment.
		170		General Environment Administration
		171		Parks and gardens.
		172		Protection and improvement of the environment
			1721	Pollution protection acoustics, luminics and atmospheric in urban areas
2				PROTECTION AND PROMOTION ACTIONS SOCIAL.
	21			Pensions.
		211		Pensions.
	22			Other economic benefits in favor of employees
		221		Other economic benefits in favor of employees.
	23			Social Services and Social Promotion.
		231		Primary social assistance.
	24			Job Promotion.
		241		Job Promotion.
				PREFERRED PUBLIC GOODS PRODUCTION
	31			Health.
		311		Protection of Public Health.
		312		Hospitals, healthcare services, and health centers.
	32			Education.
		320		General Administration of Education
		321		Creating Preschool and Primary Teaching Centers.
		322		Creating Secondary Teaching Centers.
		323		operation of teaching centers preschool and primary education and special education.
		324		Operating secondary teaching centers
		325		Monitoring of mandatory schooling compliance
		326 327		Education Complementary Services Promotion of Citizen Cohabitation.
	33			Culture.
		330		General culture administration.
		332		Libraries and
			3321	Public Libraries.
			3322	Files.
		333		Cultural Equipment and Museums.
		334		Cultural Promotion.
		336		Protection and Management of Historical-Artistic Heritage
		337 338		Free Time Occupation Facilities Popular and Party Fiestas.
	34
			340			General Administration of
		341		Promotion and Promotion of Sport.
		342		Sports installations.
4
41				41		Agriculture, Livestock, and Fishing.
		410		General Administration of Agriculture, Livestock, and Fisheries
		412		Improving agricultural structures and production systems
		414		Rural development.
		415		Protection and development of fisheries resources.
		419		Other actions in agriculture, livestock and fisheries
	42			Industry and
		420		General Administration of Industry and Energy
		422		Industry.
		423		Mining.
		425		Energy.
	43			Commerce, tourism, and small and medium enterprises
		430		General Administration of Commerce, Tourism, and Small and Medium Enterprises
		431		Commerce.
			4311	Fairs.
			4312	Markets, supplies, and slices.
			4313	Street trade
		432		Information and Tourism Promotion.
		433		Business development.
		439		Other Sectoral Actions.
	44			Public transport.
		440		Transport General
		441		Passenger transport.
			4411	Public commuter urban transport
			4412	Other traveler transport.
		442
	443					Transport of goods.
	45
	450	450			General Administration of Infrastructures
		452
		453		Roads.
		454		Ways neighborhood.
		459		Other infrastructures
	46			Research, development, and innovation
		462		Research and studies related to utilities
		463		Scientific, Technical, and Applied Research
	49			Other economic performances
		491		Information Society
				Management.
		493		9
		9			GENERAL CHARACTER PERFORMANCES
	91
	912		912		912				92
	92	92	92	92	92	92			Services of a general character
		920		General Administration.
		922		Coordination and institutional organization of local entities
		923		Basic and statistical information
			9231	Management of the Municipal Register of Inhabitants
		924		Citizen participation.
		925		Attention to citizens
		926		Internal communications.
		929		Predicted, transient situations, and execution contingencies
	93			Financial and tax
		931		Economic and fiscal policy
		932		Managing the tax system.
		933		Heritage Management.
		934		Managing your debt and treasury
	94			Transfers to other Public Administrations
		941		Transfers to Communities Standalone.
		942		Transfers to Territorial Local Entities
		943		Transfers to other Local Entities.
		944		Transfers to the General Administration of the State.
0				public DEUDA.
	01			Public Debt
		011		Debt Public.