Finance - Transparency portal - University of Barcelona

According to the provisions of State Royal Decree-Law 14/2012, Spanish public universities are required to submit analytical accounting data in a format to be approved by the Intervention of the General State Administration, from the 2015–2016 academic year. Within this reference framework, the Government of Catalonia and the public universities of Catalonia are developing a homogeneous analytical accounting model. Once this model has been approved, the data for the 2015–2016 academic year will be calculated.

The preparation of the University's Economic Report is intended to account to the Governing Council, the Social Council and, more generally, the university community for how this institution uses the public and private funds it receives. This document not only fulfils the legal requirement laid down by Law 1/2003 on Universities of Catalonia (LOU), the University Statutes and the Public Finance Law of Catalonia (Legislative Decree 9/1994) and the Special Public Accounting Plan for Catalan public universities (Resolution of the Government of Catalonia dated 3 May 1999), but is also an opportunity to submit its economic activity to the assessment of all interested parties.

Report from the Audit Office for Catalonia (Report 13/2023, 2020-2021)
Report from the Audit Office for Catalonia (Report 3/2017, 2011-2014)
Report from the Audit Office for Catalonia (Report 9/2013, 2008-2010)

Organic Law 2/2012 of 27 April on budgetary stability and financial sustainability introduces the concept of average payment period as an expression of the time taken to pay, or delay in paying, commercial debt, so that all public administrations must publish the result of this indicator, which must be calculated in accordance with the methodology defined in Royal Decree 635/2014 of 25 July, which develops the methodology for calculating the average payment period to suppliers of public administrations.
Information sent to the General Intervention of the Government of Catalonia for the purposes of the European System of Accounts 2010 (ESA 2010).

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The University of Barcelona's budget sets out the explanation of the statements of expenditure and income and the execution provisions, which constitute the specific rules governing the management of the economic obligations and rights held by the University of Barcelona.

Fees