Spain

The fiscal year begins on 1st January and runs concurrent to the calendar year.

In March or April of each year the Spanish government publishes a report on the cyclical position of the Spanish economy. This contains the economic parameters for the forthcoming budget round. This report is produced by the Ministry of Economy and Finance, following consultation with the Bank of Spain, and taking into account the forecasts of the European Central Bank and the European Commission.

In the first half of every year, the Government will establish the budget stability objective for the following three years, following reports from the Tax and Financial Policy Council of the Autonomous Communities and of the National Commission of Local Administration. The budget stability objective is fixed for the public sector overall and for each one of the groups of agents included in it (Central Administration, Autonomous Communities, Local Authorities and Social Security). The agreement of the Council of Ministers containing the budget stability objective will be sent to Parliament. The stability objective is then debated in the Congreso de los Diputados (Spanish House of Commons) and the Senate. The agreed stability objective is accompanied by the threshold for state spending in the following year.

The Ministry of Economy and Finance submits the draft Budget to the Government for its approval. The bill for the National General Budget will be submitted to the Parliament accompanied by the budgetary additional data established by law before 1 October of the prior year covered by the Budget.

Following further debate and the amendments by the Congress and the Senate, the National General Budget Law is approved and it will be in force from the first of January of the corresponding year.

Availability of forward ODA budgeting

Spain has published a series of ‘Development Master Plans’ each covering a period of 4 years which typically give some general indicative information on future ODA levels and spending priorities. The current plan covers the period 2009-2012. It is anticipated that a new 4-year plan will be published in either 2012 or 2013.

Links to these planning documents can be found here

Principal development agency

The Spanish Ministry of Foreign Affairs has overall responsibility for international development policy at the state level.

Within the Ministry of Foreign Affairs, The Secretariat of State for International Cooperation (SECI) has the primary responsibility for Spanish aid policy and implementation. SECI also includes the Spanish Agency for International Development Cooperation (AECID) which is the principal implementing agency for bilateral aid and oversees collaboration with other national and international bodied and NGOs.

Other ministries / agencies

Autonomous Governments & Municipalities

A feature of the Spanish development cooperation system is the strong role of sub-national governments.  The 17 autonomous communities and over 8000 local administrations account for 15%-20% of Spanish gross bilateral ODA each year.  Autonomous communities typically channel between two-thirds and 90% of their ODA through NGOs, and this concentration tends to be even higher for local administrations.

Ministry of Economy and Finance

The Spanish Ministry of Economy and Finance contributes between 6%-15% of Spanish gross bilateral ODA each year.  The majority of this is in the form of debt relief.

Ministry of Industry and Energy

Prior to 2008 the Ministry of Industry and Energy accounted for less than 1% of Spain’s gross bilateral ODA.  However this rose to 9% in 2008 and 14% in 2009 as this ministry began to fund a number of infrastructure projects.  This funding is mostly supplied in the form of loans and, in 2009, 46% of funds disbursed went to North African states.

Others

A number of other ministries make small contributions to Spain’s ODA, with each one typically accounting for 1% or less of gross bilateral ODA each year.  These are:

• • Ministry of Defence
• • Ministry of Education
• • Ministry of Health
• • Ministry of Interior
• • Ministry of Public Works
• • Ministry of Science and Technology
• • Ministry of Labour and Social Affairs

The ‘Blue Book’ which provides a guide to the structure and process relating to the Spanish state budget can be found here: http://www.sgpg.pap.meh.es/sitios/sgpg/es-ES/Presupuestos/Documents/Ley%20PGE%202011/LIBRO_AZUL_INGLES_2011v2.pdf

The Economic and Financial Report analyses the principal characteristics and figures of the General State Budgets.  Links to the last ten years’ reports can be found here:http://www.sgpg.pap.meh.es/sitios/sgpg/en-GB/Presupuestos/InformeEconomicoFinanciero/Paginas/InformeEconomicoFinanciero.aspx

The documents that comprise the budget bill and the approved budget law are divided into four categories: Red, Green, Yellow and Grey.

Red information comprises essential information and numerical statements that constitute the State Budget including:

• Articles of the bill for the General State Budget.
• Expenditure, programming and performance budgeting.
• Additional information of the projects financed by the Interterritorial Compensation Fund.
• Financial statements and public entities´ accounts.
• Operating and capital budgets and other financial statements.
• Revenue and expenditure summaries.

‘Red series’ information on the most recent approved budget can be found here: http://www.sgpg.pap.meh.es/Presup/PGE2011Proyecto/MaestroTomos/PGE-ROM/MnSerieRoja.htm

Green information comprises additional details of the information given in the State Budget Law including:

• Detailed information on revenues and expenditures.
• Detailed information on investments and multiannual programs.
• Detailed staff costs, organisational and programme structure.

‘Green series’ information on the most recent approved budget can be found here: http://www.sgpg.pap.meh.es/Presup/PGE2011Ley/MaestroTomos/PGE-ROM/MnSerieVerde.htm

Yellow information comprises mandatory information on the presentation of the budget plan to Parliament including:

• Economic and Financial Report.
• Report on fiscal revenues.
• Descriptive reports on spending programmes and their annual objectives.
• Consolidated financial statement of the budget.
• Annex of  Financial Transactions between Spain and the EU.

‘Yellow series’ information on the most recent approved budget can be found here: http://www.sgpg.pap.meh.es/Presup/PGE2011Ley/MaestroTomos/PGE-ROM/MnSerieAmarilla.htm

Grey information comprises additional non-mandatory information not included in the above groups, including:

• Execution of the previous year’s budgets and a forecast of the execution of the current year.
• Operational expenditure and investments of the Bank of Spain.

‘Grey series’ information on the most recent approved budget can be found here: http://www.sgpg.pap.meh.es/Presup/PGE2011Ley/MaestroTomos/PGE-ROM/MnSerieGris.htm

Links to other documentation relating to the latest state budget can be found here: http://www.sgpg.pap.meh.es/sitios/sgpg/en-GB/Presupuestos/Paginas/PGE2011.aspx

Links to budgetary information on the autonomous governments and municipalities (which together supply 15%-20% of Spain’s bilateral ODA each year) can be found here:http://www.sgpg.pap.meh.es/sitios/sgpg/en-GB/Presupuestos/PresupuestosEntidadesLocales/Paginas/PresupuestosEntidadesLocales.aspx

Development Aid in the budget

Information on development spending from the Ministry of Foreign Affairs can be found within section 12 of the general state budget, under the heading “Secretaría de Estado de Cooperación Internacional”.  Detailed information on categories of development spending by this ministry can be found in the document entitled “ Ingresos y gastos. Anexos de desarrollo orgánico y económico. Tomo I (Estado)” which is located in the ‘Green series’ of budget documents.